Search results

Order by most recent / most popular / relevance

Results: 1-10 of 35

Considerations for international clients who intend to buy a home in the U.S.

Sheppard Mullin Richter & Hampton LLP
-
USA
-
April 22 2013

International buyers invested $82.5 billion in U.S. residential real estate (4.8 of total U.S. sales) according to the most recent survey conducted

What matters: A review of 2011 and 2012

Kramer Levin Naftalis & Frankel LLP
-
USA
-
April 1 2013

As you know, the last two years have seen a somewhat improved, but by no means robust, business climate. At the same time, structural shifts in the

Consider gifting appreciated property

Baker Donelson Bearman Caldwell & Berkowitz PC
-
USA
-
February 22 2013

Because of the increase in the higher tax rates, as well as the additional tax on net investment income applied to the taxable income of many

A trust is still not a legal entity under Georgia law

Bryan Cave LLP
-
USA
-
January 4 2013

It's a pretty common mistake for litigators in Georgia unfamiliar with fiduciary litigation - naming a trust as a party to a lawsuit. Apparently, as we

Garcia v. Andonie, Fla. No. SC11-554 (1042012)

Proskauer Rose LLP
-
USA
-
November 15 2012

The Florida Supreme Court ruled that a Honduran couple's condominium in Miami-Dade County qualified for the Florida homestead property tax exemption because the couple's minor children were US citizens and permanent residents of the state

A new kind of PIN: essential requirements for recording deeds of trusts in North Carolina

Poyner Spruill LLP
-
USA
-
October 17 2012

The Fourth Circuit Court of Appeals recently ruled in the case of In Re: McCormick that a recorded North Carolina deed of trust indexed in a county’s grantorgrantee index may nevertheless be avoided by a trustee in bankruptcy if such county has elected a Parcel Identification Number (“PIN”) indexing system and the recorded deed of trust does not appear in such PIN index

US estate tax on vacation homes

Miller Thomson LLP
-
Canada, USA
-
October 10 2012

In recent years, the high Canadian dollar and the fall in United States housing prices has encouraged Canadians to buy US vacation properties

The vacation home conundrum

Burns & Levinson LLP
-
USA
-
July 2 2012

Ah, the sweet soft breezes of summer they carry the sounds of your children or grandchildren at play, and they fill your vacation home with family memories that can last forever