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Results: 1-10 of 171

Attractive estate planning opportunities in the current economic climate

  • Choate Hall & Stewart LLP
  • -
  • USA
  • -
  • May 1 2009

Charitable Lead Annuity Trusts and Limited Liability Companies - both outlined in this alert - are useful vehicles for minimizing gift and estate taxes when transferring assets to family members

Shareholder agreements gone wrong

  • WeirFoulds LLP
  • -
  • Canada
  • -
  • February 10 2009

Any person advising shareholders of private corporations needs to pay careful heed to the Ontario Court of Appeal decision in Frye v. Frye which makes it clear that clauses in Letters Patent and shareholder agreements restricting share transfers do not prevent shareholders bequeathing their shares in a manner inconsistent with those documents

New Companies Law - enabling the Guernsey cyber company

  • Ogier
  • -
  • Guernsey
  • -
  • January 30 2009

The Companies (Guernsey) Law, 2008 contains a number of provisions which enable electronic communications and website facilities to be used in administering Guernsey companies

Laws and orders brought into force in 2009

  • Bedell Cristin
  • -
  • Jersey
  • -
  • October 2 2009

The Collective Investment Funds (Unregulated Funds) (Amendment No. 2) (Jersey) Order 2009 came into force on 23 February 2009

An introduction to investment funds in Guernsey

  • AO HALL Advocates
  • -
  • Guernsey
  • -
  • October 20 2009

Guernsey is home to a wide range of investment funds, from traditional retail funds through to those aimed at sophisticated or institutional investors

Is the United States a tax haven?

  • Masuda Funai Eifert & Mitchell Ltd
  • -
  • USA
  • -
  • April 6 2009

In our January 12, 2009 update, we reported on a Nevada law that requires a company to maintain a record of beneficial ownership and to make the record available to the Nevada Secretary of State on request

Cayman companies: new merger and consolidation provisions

  • Ogier
  • -
  • Cayman Islands
  • -
  • August 5 2010

Following the amendments to the Companies Law (2007 Revision) ("Companies Law") changing the provisions of that law relating to the winding up of companies, further amendments have been enacted, introducing new provisions for mergers and consolidations of companies

Laws and orders brought into force in 2009

  • Bedell Cristin
  • -
  • Jersey
  • -
  • April 15 2010

The Banking Business (Depositors Compensation) (Jersey) Regulations 2009 came into force on 6 November 2009

The role of a shareholders agreement with respect to estate planning

  • Miller Thomson LLP
  • -
  • Canada
  • -
  • June 8 2010

The majority of entrepreneurs understand the importance of having a will to deal with the tax consequences of their death, but many are still unaware of the role that a shareholders agreement can play in their estate planning

Gifts of interests in family limited partnerships did not qualify for gift tax annual exclusion

  • Loeb & Loeb LLP
  • -
  • USA
  • -
  • April 5 2010

Section 2503(b) of the Internal Revenue Code allows an individual to give an unlimited number of donees a certain amount as a gift each year without incurring liability for gift taxes and without using any of the donor's lifetime exemption