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Results: 1-10 of 227

Climate change regulation starts to take shape in Washington State
  • Davis Wright Tremaine LLP
  • USA
  • April 27 2016

In 2015, the Washington Legislature failed to act on Governor Jay Inslee's cap-and-trade proposal to limit the greenhouse gas emissions that cause


Preserving Your Family Business (or Sale Proceeds) for Generations
  • Davis Wright Tremaine LLP
  • USA
  • April 11 2016

As promised, below is a follow-up to my February 29th post. There, I discussed estate tax planning. Below, I want to introduce generation skipping


The Hidden Tax Trap in Your Family Businessand How to Avoid It
  • Davis Wright Tremaine LLP
  • United Kingdom
  • April 4 2016

You have a business. You have a family. You have a family business. And frequently, the family makes decisions about the business. Sometimes, those


Effectively Utilize Your Combined Federal Gift and Estate Tax Exemption
  • Davis Wright Tremaine LLP
  • USA
  • February 29 2016

As of 2016, each person has an aggregate $5.45 million exemption from the federal gift and estate taxes. This exemption can be used either during


IRS Allows Mid-Year Changes, Further Encouraging Safe Harbor Plans
  • Davis Wright Tremaine LLP
  • USA
  • February 17 2016

The IRS has issued new guidance giving sponsors of Safe Harbor 401(k) plans much greater flexibility to amend their plans during a plan year. This is


Keeping the “Family” in Family Business: Succession of Ownership Does Not Always Mean Succession of Control and Income
  • Davis Wright Tremaine LLP
  • USA
  • January 5 2016

As family business owners often are advised, business succession planning should include some form of estate planning. This advice is especially true


Your Estate Plan - Four Documents You Should Be Considering
  • Davis Wright Tremaine LLP
  • USA
  • December 14 2015

An estate plan can be a complicated thing. Attorneys, accountants, advisors all may be involved in pulling together a customized plan that conforms


NYC to require most employers to offer qualified transportation benefits
  • Davis Wright Tremaine LLP
  • USA
  • November 9 2015

Effective Jan. 1, 2016, the New York City Affordable Transit Act (the "Act") will require covered employers to establish a program allowing full-time


IRS proposes new rules for substantiating charitable contribution deductions: what every charity needs to know
  • Davis Wright Tremaine LLP
  • USA
  • October 7 2015

Anyone who has ever given to a charity is familiar with the contribution receipt: it thanks the donor for the contribution, indicates the dollar


IRS blesses private foundation mission-related investing: implications for the charitable sector
  • Davis Wright Tremaine LLP
  • USA
  • September 29 2015

The IRS has formally confirmed that private foundations may make investments that further their charitable purposes even when those investments do