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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

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

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

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

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

Trusts and estates planning opportunities arising from recent changes to the New York estate tax and trust income tax regimes

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • April 9 2014

On April 1, 2014, the New York state 2014-2015 budget (the "Budget") became effective. The Budget includes legislation (the "Budget Legislation"

New York Budget Bill makes changes to estate tax

  • Bryan Cave LLP
  • -
  • USA
  • -
  • April 8 2014

As previously reported on this blog, Governor Cuomo and the New York State legislature, both Assembly and Senate, were busy at work on the budget

Wealth management update

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • April 8 2014

The April applicable federal rate ("AFR") for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.2, the same rate as March

It’s a FATCA world

  • Burges Salmon LLP
  • -
  • United Kingdom, USA
  • -
  • April 7 2014

FATCA. These five letters do not refer to Federación Argentina de Trabajadores Cerveceros y Afines (The Argentinian Federation of Brewers and