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Results: 1-10 of 76

Trust & estate litigation

  • Day Pitney LLP
  • -
  • USA
  • -
  • August 10 2010

Case law relating to trusts and estates is constantly evolving

IRS announces reopening of offshore disclosure program

  • Day Pitney LLP
  • -
  • USA
  • -
  • January 10 2012

Yesterday, January 9, the Internal Revenue Service announced it is reopening its Offshore Voluntary Disclosure Program (OVDP), designed to allow U.S. taxpayers with unreported offshore income and assets to come into compliance with their tax obligations

Paine v. Sullivan and Austin v. Austin

  • Day Pitney LLP
  • -
  • USA
  • -
  • August 1 2011

In Paine v. Sullivan, Case No. 10-P-289, 2011 Mass. App. LEXIS 1042 (July 22, 2011), the probate court had ruled that the testator possessed testamentary capacity when he executed his last will and testament and that his will was not the product of undue influence

Rose v. Rose

  • Day Pitney LLP
  • -
  • USA
  • -
  • September 27 2011

In Rose v. Rose, Case No. 10-P-1889 (Sept. 26, 2011), the Appeals Court addressed whether a specific bequest of real property was adeemed

Purcell v. Landers

  • Day Pitney LLP
  • -
  • USA
  • -
  • December 9 2011

In Purcell v. Landers, Case No. 10-P-1757, 2011 Mass. App. Unpub. LEXIS 1251 (Dec. 6, 2011), a decision issued pursuant to Rule 1:28, the Appeals Court affirmed in part and reversed and remanded in part the probate court's disposition of a will contest

Harootian v. Douvadjian

  • Day Pitney LLP
  • -
  • USA
  • -
  • May 11 2010

In Harootian v. Douvadjian, Case No. 05-1510, 2010 Mass. Super. LEXIS 78 (Apr. 15, 2010), the Worcester Superior Court discussed the bounds of a trustee's discretion to invade the principal of a trust

FATCA is now in effect - all foreign trusts must take action

  • Day Pitney LLP
  • -
  • USA
  • -
  • January 28 2014

Against widespread speculation that the IRS might provide an additional delay to the Foreign Account Tax Compliance Act's (FATCA) withholding

Whittenberger v. Whittenberger

  • Day Pitney LLP
  • -
  • USA
  • -
  • April 29 2010

Parents were the settlors of a trust ("Trust 1"), which provided that upon the death of either settlor, the trustee was to divide the trust property into three subtrusts

U.S. tax planning for non-U.S. persons and trusts: an introductory outline

  • Day Pitney LLP
  • -
  • USA
  • -
  • December 13 2011

Estate planning for non-U.S. persons differs from domestic planning not only in the specific rules that apply, but in the mental outlook that the planner must bring to the process

Reporting Foreign Bank Accounts

  • Day Pitney LLP
  • -
  • USA
  • -
  • December 30 2013

U.S. taxpayers with a financial interest in or signature authority over foreign financial accounts are required to report them if the aggregate value