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Results: 11-20 of 156

House votes to amend GRAT rules
  • Proskauer Rose LLP
  • USA
  • March 26 2010

On March 24, 2010, the House of Representatives approved the Small Business and Infrastructure Jobs Tax Act of 2010 (H.R. 4849) (the “SBIJT Act”), which provides in part for changes to the rules governing grantor retained annuity trusts (“GRATs”) which would require all new GRATs to have a minimum ten-year term


Estate of Giovacchini v. Commissioner, T.C. Memo 2013-27
  • Proskauer Rose LLP
  • USA
  • March 8 2013

The Tax Court redetermined values for estate and gift tax purposes of a large parcel of more than 2,500 acres of land near Lake Tahoe, California


Wealth management update
  • Proskauer Rose LLP
  • USA
  • November 12 2015

The November 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0, the same as October. The November


Nassau Surrogate's Court issues opinion on decanting under New York EPTL 10-6.6
  • Proskauer Rose LLP
  • USA
  • December 12 2013

With In Re Kroll, 971 N.Y.S.2d 863, the Nassau Surrogate Court has issued what may be the first opinion dealing with the amended decanting statute


Wealth management update
  • Proskauer Rose LLP
  • USA
  • April 22 2015

The Obama Administration has recently announced its Fiscal Year 2016 Revenue Proposals in its annual "Greenbook." The Greenbook sets forth the


Nevada Governor signed into law S.B. 221 with an effective date of October 1, 2011, which makes Nevada’s asset protection trust laws even stronger S.B. 221, 76th Sess., Reg. Sess.
  • Proskauer Rose LLP
  • USA
  • July 5 2011

On June 4, 2011, Nevada Governor Brian Sandoval signed into law S.B. 221 with an effective date of October 1, 2011


Wealth management update
  • Proskauer Rose LLP
  • USA
  • December 1 2014

The December Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0, down 0.2 from November. The


New York considers raising estate tax exemption, reinstating gift tax, eliminating GST tax and closing the resident trust loophole
  • Proskauer Rose LLP
  • USA
  • January 9 2014

On November 14, 2013, the New York State Tax Reform and Fairness Commission presented its final report to the Governor containing various


January interest rates for GRATs, sales to defective grantor trusts, intra-family loans and split interest charitable trusts
  • Proskauer Rose LLP
  • USA
  • January 9 2014

The January 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.2, which is a 0.2 increase from last


December interest rates for GRATs, sales to defective grantor trusts, intra-family loans and split interest charitable trusts
  • Proskauer Rose LLP
  • USA
  • December 7 2012

The December 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.2, which is a slight increase from last month's rate of 1.0