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Results: 1-10 of 196

We have a ruling on the field! - employee benefits for same sex spouses

  • Nelson Mullins Riley & Scarborough LLP
  • -
  • USA
  • -
  • September 3 2013

In the vernacular of the season, the IRS finally took the ball that the Supreme Court handed them on June 26, 2013 in their decision in United States

Searching for guidance regarding making a portability election?

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 23 2012

In Notice 2011-82, 2011-42 IRB 516, 09262011 the Service reiterated much of the instructions on portability addressed informally in the Instructions for Form 706 for 2011 decedents

Trusts: mistakevoid or voidable

  • Bedell Cristin
  • -
  • Jersey
  • -
  • February 28 2010

This judgment of the Royal Court in Jersey is of interest for its determination of the relevant test to be applied in order for a voluntary disposition by an individual to be declared invalid on the ground of mistake, and also for deciding that such a disposition is voidable rather than void

New IRS guidance on tax treatment of attorney’s fees

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • September 13 2013

The IRS recently released a memorandum advising taxpayers on the proper tax characterization of attorney's fee payments in connection with a

Treasury and IRS issue ruling on the application of federal tax laws to same-sex spouses

  • Sidley Austin LLP
  • -
  • USA
  • -
  • August 30 2013

In June, the U.S. Supreme Court, in U.S. v. Windsor, struck down Section 3 of the federal Defense of Marriage Act as unconstitutional. Yesterday, in

A modest proposal: the discount and refund-or-donate policy

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • March 12 2013

Despite all of the jokes to the contrary, lawyers as a professional group are remarkably charitable. Unlike plumbers, doctors, electricians

Religious institutions update: October 2013 - key cases

  • Holland & Knight LLP
  • -
  • USA
  • -
  • October 7 2013

In Banks v. St. Matthew Baptist Church, No. 27317, 2013 WL 5348387 (S.C. Sept. 25, 2013), the court held that allegedly defamatory statements that a

Court of Appeal rule again on solicitors' scope of duty

  • Kennedys Law LLP
  • -
  • United Kingdom
  • -
  • May 23 2012

Court of Appeal finds solicitors under no duty to advise on tax consequences arising from death of client when advice not sought

Estate planning opportunities arising from recent revenue ruling concerning marriages of same-sex couples

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • September 3 2013

On August 29, 2013, the US Department of the Treasury ("Treasury") and the Internal Revenue Service (IRS) issued Revenue Ruling 2013-17 (the

Laws and orders brought into force in 2012

  • Bedell Cristin
  • -
  • Jersey
  • -
  • November 9 2012

The Banking Business (Depositors Compensation) (Amendment and Miscellaneous Provision) (Jersey) Regulations 2012 came into force, with the exception of Regulation 23, on 2 October 2012