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Results: 1-10 of 2,346

IRS rules on estate tax treatment of joint trust created in non-community property state

  • Bryan Cave LLP
  • -
  • USA
  • -
  • November 21 2014

Several non-community property states have recently enacted statutes authorizing the creation of a joint trust by spouses that would be treated as

Income tax considerations for wealth transfer planning

  • Arnall Golden Gregory LLP
  • -
  • USA
  • -
  • November 20 2014

Income taxes have become an increasingly important factor in wealth transfer planning since the passage of the American Taxpayer Relief Act of 2012

Is your discretionary trust subject to garnishment? Maybe

  • Berger Singerman LLP
  • -
  • USA
  • -
  • November 20 2014

Laws governing trusts are not static and changes often have far reaching impact on trust beneficiaries, trustees, and creditors of trust

2014 year-end estate planning: it’s time for a careful review

  • Much Shelist PC
  • -
  • USA
  • -
  • November 18 2014

As 2014 comes to a close, now is the perfect time for careful planning to address the income, estate, gift and generation-skipping taxes that can

Alex, I’ll take “shale formations” for $100

  • Bryan Cave LLP
  • -
  • Ukraine, USA
  • -
  • November 18 2014

OFAC today released a new FAQ on the Ukraine Sanctions and shale formations. The purpose of FAQs, at least outside the Treasury Department, is to

Failure to report gifts from Santa could result in substantial penalties

  • Sirote & Permutt PC
  • -
  • USA
  • -
  • November 18 2014

Gifts from St. Nicholas, a Greek resident (even if he has a factory in the North Pole), may not be taxable to you, but can nonetheless give rise to

Tax Court rules corporate merger of family-owned businesses results in substantial taxable gift

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • November 17 2014

In September, the Tax Court issued its opinion in Cavallaro v. Commissioner, T.C. Memo 2014-189, holding that a merger of two family-owned businesses

US FATCA registration deadline approaching: 31 December 2014

  • Maples and Calder
  • -
  • British Virgin Islands, United Kingdom, USA
  • -
  • November 13 2014

The British Virgin Islands (the "BVI") has now enacted legislation which allows for the implementation of its commitments under the Model 1B (i.e

Hong Kong and United States enter into FATCA agreement

  • Steptoe & Johnson LLP
  • -
  • Hong Kong, USA
  • -
  • November 13 2014

Hong Kong announced it signed an inter-governmental agreement with the United States that will facilitate FATCA compliance by Hong Kong financial

Only beneficiaries can ratify trustee’s unauthorized act

  • Bryan Cave LLP
  • -
  • USA
  • -
  • November 12 2014

Generally, beneficiaries of a trust, with full capacity to act and with full knowledge of the facts, can ratify otherwise invalid acts of a trustee