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Kentucky adopts Uniform Trust Code

  • Frost Brown Todd LLC
  • -
  • USA
  • -
  • April 17 2014

On April 7, 2014, Governor Beshear signed into law HB 78, which caused Kentucky to join twenty-seven other states and the District of Columbia in the

Collateral estoppel did not bar claim for implied charitable trust

  • Bryan Cave LLP
  • -
  • USA
  • -
  • April 17 2014

We occasionally see in the media and in our own posts, claims that a donation made to a charitable organization was not used in the way in which the

SEC “Common Trust Fund” exception narrowly construed for Private Trust Companies

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • April 16 2014

Recent years have seen a dramatic increase in the number of Private Trust Companies ("PTCs") established by wealthy families. PTCs are used to

New York Budget Bill makes changes to trust income tax

  • Bryan Cave LLP
  • -
  • USA
  • -
  • April 16 2014

The New York Budget bill made changes not only in the estate tax arena, as previously reported on this blog, but also to the income taxation of

Deadlines coming for multinationals’ retirement plans and U.S. taxpayers with foreign financial interests

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • April 15 2014

In 2010, the U.S. enacted a sweeping change in enforcement of its tax laws on foreign financial interests, the Foreign Account Tax Compliance Act

FATCA compliance for entities issuing collateralized loandebt obligations

  • Kaye Scholer LLP
  • -
  • USA
  • -
  • April 15 2014

The Foreign Account Tax Compliance Act (FATCA) was enacted in 2010 to prevent US federal income tax evasion by policing offshore investments

New York State significantly changes estate and gift tax laws

  • Kelley Drye & Warren LLP
  • -
  • USA
  • -
  • April 14 2014

On March 31, 2014, Governor Cuomo signed legislation that makes broad changes to the New York State estate and gift tax laws, as well as some more

Using a power of appointment to enable the decedent’s intent to be upheld (even if it might violate public policy)

  • Holland & Hart LLP
  • -
  • USA
  • -
  • April 14 2014

Individuals have a right to give their property to whomever they see fit. However there are certain limitations that the law over time has imposed

Will Camp tax plan impact charitable giving and tax-exempt organizations?

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • April 11 2014

Editor's Note: The following article was originally published to BakerHostetler's WealthDirector blog. In late February 2014, House Ways and Means

New York estate and trust tax changes: the good, the bad and the ugly

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • April 10 2014

As we noted in our recent client alert, New York Governor Andrew Cuomo announced in January that he would introduce legislation intended to reduce