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Estate Tax Changes Past, Present and Future - May 2016
  • McGuireWoods LLP
  • USA
  • May 2 2016

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the


DOL Delivers Final Fiduciary Investment Advice Rule
  • McGuireWoods LLP
  • USA
  • April 15 2016

Last week, the U.S. Department of Labor (DOL) issued a final rule revamping the standards for determining when a party is a fiduciary with respect to


Should Professional Corporations Consider Making an S Corporation Election - Again?
  • McGuireWoods LLP
  • USA
  • April 14 2016

The United States Tax Court has held that a law firm organized as a professional corporation is liable for accuracy-related penalties for treating


IRS Regulatory Guidance for Supporting Organizations
  • McGuireWoods LLP
  • USA
  • April 4 2016

The Pension Protection Act of 2006 made significant changes to the rules applicable to supporting organizations, and in particular Type III


Parties Settle Closely Watched Tax Court Cases Involving Defined Value Clause
  • McGuireWoods LLP
  • USA
  • April 1 2016

The IRS and executors have settled two cases in the United States Tax Court involving members of the Woelbing family, who own Carma Laboratories, Inc


Estate Tax Changes Past, Present and Future - April 2016
  • McGuireWoods LLP
  • USA
  • March 31 2016

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the


IRS Proposes Nondiscrimination Testing Relief for Closed Pension Plans
  • McGuireWoods LLP
  • USA
  • March 29 2016

In order for its participants to receive favorable tax treatment, a “qualified” retirement plan must satisfy various requirements, including ensuring


Estate Tax Changes Past, Present and Future - March 2016
  • McGuireWoods LLP
  • USA
  • March 14 2016

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the


Grantor Retained Annuity Trusts (GRATs) and Sales to Grantor Trusts
  • McGuireWoods LLP
  • USA
  • March 14 2016

A grantor retained annuity trust (GRAT) or an installment sale to a grantor trust can be useful in transmitting wealth in a tax-efficient way, and


IRS Provides Guidance on New Form 5500 Compliance Questions
  • McGuireWoods LLP
  • USA
  • February 24 2016

The Internal Revenue Service (IRS) has provided clarification regarding new "compliance questions," principally for retirement plans, that appear on