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.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 36

Do you need a living trust?
  • Davis Wright Tremaine LLP
  • USA
  • March 14 2014

There is a good chance that someone you know, perhaps a friend, family member, or financial advisor, has told you that you need a "Living Trust"


Be Careful with Living Trusts that Own S Corporation Stock
  • Davis Wright Tremaine LLP
  • USA
  • August 22 2016

In many states, Living Trusts are a person’s key estate planning document. Living Trusts are created to hold assets during life and then dispose of


Estate, gift, and GST taxes in 2013: American Taxpayer Relief Act of 2012 and other news (Oregon)
  • Davis Wright Tremaine LLP
  • USA
  • March 1 2013

The American Taxpayer Relief Act of 2012 (the "Act") was signed into law on Jan. 2, 2013, avoiding dramatic changes to tax exemptions and tax rates


Washington’s New Trustee Delegation Law: Allowing Fiduciaries to More Easily Keep Businesses in the Family
  • Davis Wright Tremaine LLP
  • USA
  • October 10 2016

If you are a family business owner in Washington who wants to place control of your business in the hands of a trustee until your beneficiaries are


Is your estate tax plan out of date?
  • Davis Wright Tremaine LLP
  • USA
  • February 5 2015

Recent changes to the federal estate tax system now permit many more estates to avoid federal estate taxes altogether and also allow more effective


Success in Succession: Using Strategic Planning to Address the “Missing Middle”
  • Davis Wright Tremaine LLP
  • USA
  • November 14 2016

Typically, only 12 of family businesses reach the third generation, and as little as 3 make it past the fourth generation. According to PwC’s recent


Estate, gift, and GST taxes in 2013: American Taxpayer Relief Act of 2012 and other news
  • Davis Wright Tremaine LLP
  • USA
  • February 4 2013

The American Taxpayer Relief Act of 2012 (the "Act") was signed into law on Jan. 2, 2013, avoiding dramatic changes to tax exemptions and tax rates


Federal estate, gift, and GST tax update
  • Davis Wright Tremaine LLP
  • USA
  • December 21 2010

On Dec. 17, 2010, President Obama signed the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010


New accredited investor definition now in effect
  • Davis Wright Tremaine LLP
  • USA
  • July 21 2010

President Obama has signed the Dodd-Frank Wall Street Reform and Consumer Protection Act


Federal estate and generation-skipping transfer tax repeal in 2010
  • Davis Wright Tremaine LLP
  • USA
  • January 6 2010

Congress failed to address pressing estate and generation-skipping transfer tax matters before it adjourned in December