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Results: 1-10 of 2,326

Principal and income allocations --- attention to detail

  • Holland & Hart LLP
  • -
  • USA
  • -
  • October 27 2014

I recently had the occasion to pull out some old CLE materials from 2001 after Colorado's adoption of the New Uniform Principal and Income Act (UPIA

A lot to be learned from families' successes

  • Schwabe Williamson & Wyatt
  • -
  • USA
  • -
  • October 24 2014

By making decisions with a long-term perspective, family-owned businesses are getting it right. Family businesses account for approximately 80

FATCA deadline

  • Boodle Hatfield
  • -
  • United Kingdom, USA
  • -
  • October 24 2014

UK resident trusts which need to register with the IRS under the FATCA regulations, are advised to do so by 25 October 2014, in order to obtain a

Separate writing could not modify trust or dispose of real property

  • Bryan Cave LLP
  • -
  • USA
  • -
  • October 23 2014

Trustors frequently build into their trust instrument a provision through which they can dispose of property through a list, drafted later, but

A tax incentive for Oregon’s artists to donate their work

  • Lane Powell PC
  • -
  • USA
  • -
  • October 22 2014

Oregon tax law, unlike federal tax law, gives an incentive to Oregon resident artists to donate their own artwork to charities. In general, when an

Family farm newsletter - fall 2014

  • Husch Blackwell LLP
  • -
  • USA
  • -
  • October 22 2014

When we talk to clients about protecting the farm, the focus is often directed at the parents. This makes sense since the parents often die first

Annual gifts to give a child Roth IRA Accounts vs Cash

  • Quarles & Brady LLP
  • -
  • USA
  • -
  • October 21 2014

A recent no load mutual fund study suggests that newly employed workers should contribute between 15 and 17 of their earnings to a retirement plan

Keep your collection away from the collectors: tax planning for fine art

  • Baker & Hostetler LLP
  • -
  • USA
  • -
  • October 20 2014

Appreciation of fine art can create challenging tax issues, but with proper planning collectors can minimize the estate, gift, and income tax

National Estate Planning Awareness week

  • Sirote & Permutt PC
  • -
  • USA
  • -
  • October 16 2014

October 20-26, 2014 is National Estate Planning Awareness Week. In 2008, prompted by the estimate that over 120 million Americans are without

Rouner v. Hudson -- cautionary tale re trust and estate plans from the Missouri Supreme Court

  • Armstrong Teasdale LLP
  • -
  • USA
  • -
  • October 15 2014

In 1996, one Dr. Conklin executed an agreement creating a living trust and a pour-over will re the remainder of his estate. The 1996 agreement