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Results: 1-10 of 26

Estate tax changes past, present and future - January 2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • January 21 2014

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the

Estate tax changes past, present and future - April 2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • April 1 2014

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the

Estate tax changes past, present and future - May 2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 1 2014

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the

Grantor retained annuity trusts (GRATs) and sales to grantor trusts

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 22 2014

A grantor retained annuity trust (GRAT) or an installment sale to a grantor trust can be useful in transmitting wealth in a tax-efficient way, and

Ron Aucutt’s “top ten” estate planning and estate tax developments of 2012

  • McGuireWoods LLP
  • -
  • USA
  • -
  • December 28 2012

As 2012 comes to an end, "Uncertainty" is certainly the operative word for tax professionals. No one knows (as of this date) what the tax laws, including

United States v. Macintyre, 2012 U.S. Dist. Lexis 42487 (S.D. Tex., 2012)

  • McGuireWoods LLP
  • -
  • USA
  • -
  • July 26 2012

Income beneficiary liable for gift taxes owed by terminated GRIT

New guidance regarding FBARs and offshore voluntary disclosure initiative

  • McGuireWoods LLP
  • -
  • USA
  • -
  • June 21 2011

The Treasury Department and Internal Revenue Service (together, Treasury) have recently provided U.S. taxpayers additional guidance regarding the terms and deadlines for filing the Form TD 90.22-1 (FBAR) and for participating in the 2011 Offshore Voluntary Disclosure Initiative (OVDI

"Portability" elections must be made as early as October 3

  • McGuireWoods LLP
  • -
  • USA
  • -
  • September 30 2011

The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (“the 2010 Tax Act”) enacted in December 2010 provides that, for 2011 and 2012 only, the estate and gift tax exemption (technically “exclusion amount”) is “portable” from a deceased spouse to a surviving spouse

“Top ten” estate planning and estate tax developments of 2013

  • McGuireWoods LLP
  • -
  • USA
  • -
  • December 20 2013

The fact-specific nature of litigation over the gift and estate tax value of interests in family limited partnerships (FLPs) and LLCs continues to

New incentives to invest in UK properties

  • McGuireWoods LLP
  • -
  • United Kingdom
  • -
  • April 25 2012

The UK government is looking into ways of encouraging investment into the UK by making it a more attractive place to do business