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Results: 1-10 of 68

T&E litigation update: Pantazis v. Tsourides

  • Day Pitney LLP
  • -
  • USA
  • -
  • September 1 2009

Here's the latest from the Massachusetts courts

Donoghue v. Horner

  • Day Pitney LLP
  • -
  • USA
  • -
  • May 28 2009

Case law relating to trusts and estates is constantly evolving

IRS crackdown on failure to disclose offshore accounts

  • Day Pitney LLP
  • -
  • USA
  • -
  • May 18 2009

For U.S. taxpayers with undisclosed offshore accounts or business activities, now is a critical time to review the legal and tax status of their arrangements, and to weigh their available options very carefully

IRS announces brief extension for voluntary offshore account disclosure - act now!

  • Day Pitney LLP
  • -
  • USA
  • -
  • September 21 2009

The Internal Revenue Service announced today a one-time extension until October 15 of the deadline for submission into its offshore compliance initiative for U.S. taxpayers with undisclosed offshore accounts or business activities

New U.S. tax on persons giving up U.S. citizenship or green card

  • Day Pitney LLP
  • -
  • USA
  • -
  • July 9 2008

The U.S. has enacted two new taxes that affect U.S. citizens who renounce their citizenship, and holders of a permanent residence visa (“green card”) who renounce it

Hernon v. Hernon

  • Day Pitney LLP
  • -
  • USA
  • -
  • June 30 2009

In Hernon v. Hernon, Case No. 08-P-0899 (App. Ct. June 25, 2009), the Appeals Court affirmed the Probate Court's finding that the testator's last will and testament, which he executed two months before he died, was the product of undue influence

Gates v. Reilly

  • Day Pitney LLP
  • -
  • USA
  • -
  • March 27 2009

In Gates v. Reilly, Case No. SJC-10088 (Mar. 24, 2009), the Supreme Judicial Court discussed the one-year statute of limitations applicable to claims by creditors of an estate and the grounds for obtaining relief therefrom

Recent changes in Connecticut tax laws affecting estates and trusts

  • Day Pitney LLP
  • -
  • USA
  • -
  • November 9 2009

As you may know, the Connecticut estate and gift taxes were recently changed

Are you required to file an FBAR? FinCEN and IRS issue additional guidance important to benefit plans and their fiduciaries

  • Day Pitney LLP
  • -
  • USA
  • -
  • March 8 2010

On February 26, 2010, the Internal Revenue Service and the Financial Crimes Enforcement Network (FinCEN) of the U.S. Department of the Treasury each issued guidance concerning "Report of Foreign Bank and Financial Accounts" (or FBAR) filings on Form TD F 90-22.1

Death and taxes: here to stay

  • Day Pitney LLP
  • -
  • USA
  • -
  • November 23 2009

It seems hard to believe, but in about six weeks, the federal estate tax is scheduled to be repealed