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.
In cooperation with Association of Corporate Counsel
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 30

UK budget residential property changes to ATED CGT

  • McGuireWoods LLP
  • -
  • USA
  • -
  • March 19 2015

The Chancellor confirmed in his budget yesterday the extension of the Annual Tax on Enveloped Properties (ATED) to lower value properties, effective

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

Ron Aucutt’s “top ten” estate planning and estate tax developments of 2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • December 19 2014

In an ever eagerly anticipated annual tradition, Ronald Aucutt, a McGuireWoods partner and co-chair of the firm's private wealth services group, has

Grantor Retained Annuity Trusts (GRATs) and sales to grantor trusts

  • McGuireWoods LLP
  • -
  • USA
  • -
  • March 2 2015

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 - March 2015

  • McGuireWoods LLP
  • -
  • USA
  • -
  • March 2 2015

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

Estate planning could be affected by Administration’s budget proposals

  • McGuireWoods LLP
  • -
  • USA
  • -
  • April 12 2013

On Wednesday, April 10, the Obama Administration proposed ambitious spending and revenue changes, as it released its proposed budget for fiscal

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

IRS suspends for further study contributions to 501(c)(4) organizations

  • McGuireWoods LLP
  • -
  • USA
  • -
  • July 7 2011

In a directive issued today to IRS offices, the Service is suspending any further examination activity on the gift tax treatment of contributions to 501(c)(4) organizations