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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

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

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

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

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

This tax policy update - tax extenders: what's in and what's out of the Chairman's mark

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

As we reported earlier today, the Senate Finance Committee released tax extender legislation, the "Expiring Provisions Improvement Reform and

Steingass v. Steingass, 2012 Ohio 1647 (Ohio Ct. App., 2012)

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

2010 decedent’s trust formula funding provision directs all assets to marital trust because no federal estate tax

Estate tax changes past, present and future

  • McGuireWoods LLP
  • -
  • USA
  • -
  • January 14 2013

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

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

IRS moves to tax contributions to 501(c)(4) groups active in politics

  • McGuireWoods LLP
  • -
  • USA
  • -
  • June 9 2011

The IRS has invoked a provision that had rarely, if ever, been enforced to inform big donors to 501(c)(4) advocacy groups that their donations may be subject to gift taxes of 35 on any donation exceeding the annual gift tax exemption of $13,000 per individual or $26,000 for couples filing joint returns