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A year in review: the far reach of the IRS in Canada Foreign Account Tax Compliance Act

  • WeirFoulds LLP
  • -
  • Canada, USA
  • -
  • January 23 2015

The Foreign Account Tax Compliance Act (“FATCA”) was enacted by the United States Congress in order to deal with non-compliance by US taxpayers

Planning for the new year

  • Hawley Troxell
  • -
  • USA
  • -
  • January 23 2015

As we wrap up the holiday season and move into the new year of 2015 it is appropriate to review federal and Idaho specific business, estate, and tax

President proposes change in regime for taxation of unrealized gain at death

  • Sirote & Permutt PC
  • -
  • USA
  • -
  • January 21 2015

Prior to the State of the Union Address on January 20, 2015, President Obama released the Administration's proposed changes related to the taxation

Determining the IRS’s fair share: considering discounts to establish the value of interests in artwork for U.S. transfer tax purposes

  • Greenberg Traurig LLP
  • -
  • USA
  • -
  • January 18 2015

Under U.S. law, a tax generally is imposed whenever one individual gratuitously transfers an interest in property to another. This tax is computed on

IRS releases FATCA IDES reporting guidance

  • Steptoe & Johnson LLP
  • -
  • USA
  • -
  • January 15 2015

Yesterday, the IRS alerted taxpayers to certain International Data Exchange Services (IDES) reporting issues that may have prevented users from

South Carolina expands malpractice claims against estate planners

  • Bryan Cave LLP
  • -
  • USA
  • -
  • January 14 2015

Add South Carolina to the growing list of states that have expanded the ability of third parties to sue estate planners for legal malpractice. The

2015 legislation watch--Kentucky and seven other states introduce Uniform Fiduciary Access to Digital Assets Act

  • Stoll Keenon Ogden PLLC
  • -
  • USA
  • -
  • January 14 2015

The goal of estate planning attorneys has always been to provide their clients with control - control over their assets during their lives and a say

IRS launches FATCA data exchange service

  • Steptoe & Johnson LLP
  • -
  • USA
  • -
  • January 12 2015

The IRS announced today that the International Data Exchange Service (IDES) is open for enrollment. IDES will serve as the point of delivery for both

Bank Leumi agreement with Department of Justice results in disclosure of identities of 1,500 U.S. account holders

  • Duane Morris LLP
  • -
  • USA
  • -
  • January 12 2015

These developments raise many significant issues for U.S. persons with undisclosed accounts at Bank Leumi with respect to potential criminal

Unintended tax results permitted trust reformation

  • Bryan Cave LLP
  • -
  • USA
  • -
  • January 7 2015

Accomplishing a settlor's tax objectives can be a major factor in creating a trust. When a drafting error frustrates the settlor's tax objectives