We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 32

Cloud over economy creates estate planning silver lining

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • February 7 2008

Interest rates are nearing historic lows, which creates unique estate planning opportunities, as investment returns merely have to outperform these new low rates in order to provide estate planning benefits

HMRC issues revised statement of practice on IME

  • Katten Muchin Rosenman LLP
  • -
  • United Kingdom
  • -
  • July 27 2007

On July 20, HM Revenue and Customs (HMRC) issued its revised Statement of Practice (SP) 101 Treatment of Investment Managers and their Overseas Clients which deals with the Investment Manager Exemption (IME

UK Treasury publishes discussion paper on offshore funds

  • Katten Muchin Rosenman LLP
  • -
  • United Kingdom
  • -
  • October 19 2007

On October 9, the UK Treasury published a discussion paper setting out its plans to modernize the UK tax regime for offshore funds and strengthen the existing UK anti-avoidance rules

New expatriation legislation passed unanimously by Congress and signed by President

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • June 20 2008

On June 17, 2008 President Bush signed new expatriation legislation unanimously passed by Congress as part of the Heroes Earnings Assistance and Relief Tax Act of 2008 (H.R. 6081) (the “Heroes Act”

IRS announces one-time extension for voluntary disclosure

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • September 21 2009

Today, September 21, 2009, the IRS extended the deadline for the special voluntary disclosures by taxpayers with unreported income from offshore accounts to October 15, 2009

Illinois passes state QTIP legislation does your estate plan need to be updated to take advantage?

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • September 28 2009

Illinois Governor Patrick Quinn signed into law Illinois SB 2115 as Public Act 96-789 on September 8, 2009

Possible one-year elimination of estate and generation-skipping transfer tax in 2010: going, going, gone?

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • December 23 2009

As we previously reported in our 2009 Year-End Estate Planning Advisory, the federal estate and generation-skipping transfer ("GST") taxes are currently in a state of flux

U.S. investors in offshore hedge funds should file the report of foreign bank and financial accounts (FBAR)

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • June 16 2009

On June 12, three IRS personnel participated in a teleconference designed to address open questions regarding the FBARs for calendar year 2008 that must be filed by June 30

Hooray, there's no estate tax: now what do I do?

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • January 7 2010

As we previously reported in both our 2009 Year-End Estate Planning Advisory and our December 23 Client Advisory Possible One-Year Elimination of Estate and Generation-Skipping Transfer Tax in 2010: Going, Going, Gone?, the federal estate and generation-skipping transfer ("GST") taxes are in a tremendous state of flux, having been set to expire on January 1

Proposed Stop Tax Haven Abuse Act

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • March 13 2009

On March 2, Senators Levin, Whitehouse, McCaskill and Nelson introduced the Stop Tax Haven Abuse Act bill, an earlier version of which was introduced by Senator Levin, then Senator Obama and others in February 2007