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 80

Direct charitable rollovers extended for calendar years 2008 and 2009

  • Day Pitney LLP
  • -
  • USA
  • -
  • December 22 2008

Another welcome change to the tax laws is an extension of the opportunity for direct charitable rollovers from IRAs in certain circumstances through the end of 2009

Federal estate tax exemption increased

  • Day Pitney LLP
  • -
  • USA
  • -
  • December 22 2008

Changes to the tax laws in 2009 include a welcome increase in the federal estate tax exemption

Gift tax limits increased for 2009

  • Day Pitney LLP
  • -
  • USA
  • -
  • December 22 2008

Several key transfer tax amounts are inflation-indexed and therefore are subject to change each year

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

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

Linehan v. Linehan and Fierst v. Laird

  • Day Pitney LLP
  • -
  • USA
  • -
  • April 29 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

Donoghue v. Horner

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

Case law relating to trusts and estates is constantly evolving

Silver lining to the economic downturn? GRATs and QPRTs

  • Day Pitney LLP
  • -
  • USA
  • -
  • June 26 2009

The current economic environment has affected all asset classes, including closely-held business interests, marketable securities and personal residences

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