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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

“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

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

Hobbs et al. v. Legg Mason Investment Counsel & Trust Co., 2011 U.S. Dist. Lexis 999 (N.D. Mississippi, January 5, 2011); Hobbs et al. v. Legg Mason Investment Counsel & Trust Co., 2011 U.S. Dist. Lexis 7168 (January 25, 2011)

  • McGuireWoods LLP
  • -
  • USA
  • -
  • March 21 2012

Court refuses to dismiss claim that trustee was negligent in failing to inform beneficiaries about GST taxes owed on trust distributions, but dismissed claims that trustee had a duty to modify the trust to avoid the taxes

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

UK remittance basis charge to offset US income tax

  • McGuireWoods LLP
  • -
  • United Kingdom, USA
  • -
  • August 25 2011

As the result of a recent and long-awaited IRS ruling, U.S. domiciliaries resident in the UK have a useful tool at their disposal to minimize their overall U.S. and UK income tax liability

IRS publishes final regulations under section 67 on deductibility of fiduciary expenses; postpones effective date

  • McGuireWoods LLP
  • -
  • USA
  • -
  • August 6 2014

On May 8, 2014, the IRS issued final regulations regarding which costs or expenses incurred by estates and non-grantor trusts are subject to the