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Expert Interview - The DOL's 2016 Final Fiduciary Rule
  • Proskauer Rose LLP
  • USA
  • September 28 2016

Seth J. Safra discusses the Department of Labor's (DOL's) final regulation concerning fiduciaries and conflicts of interest, published in the Federal


BLG SALT Insights - Dark Boxes are Comparable Properties in Indiana
  • Bingham Greenebaum Doll LLP
  • USA
  • September 28 2016

Howard County Assessor v. Kohl's Indiana LP, No. 49T10-1502-TA-00004, 2016 Ind. Tax LEXIS 34 (Ind. Tax Ct. September 7, 2016) The Indiana Tax Court


"IRS Proposes Regulations That Would Increase Wealth Transfer Taxes in Family-Controlled Entities"
  • Skadden Arps Slate Meagher & Flom LLP
  • USA
  • September 27 2016

The Internal Revenue Service (IRS) proposed regulations on August 2, 2016, under which transfers to family members of interests in family-controlled


Proposed regulations will significantly impact the valuation of interests in many family-controlled entities
  • Dentons
  • USA
  • September 27 2016

New rules have been proposed by the Internal Revenue Service (IRS) which would regulate the valuation of transfers of business interests between


Just in Case You Didn’t Notice - Rev. Proc. 2016-44 Treats as Compensation under a Management Contract the Reimbursement of Amounts Paid by the Manager to its Employees
  • Squire Patton Boggs
  • USA
  • September 27 2016

Revenue Procedure 2016-44 is laudable because it significantly expands the scope of management contracts that can satisfy the safe harbor from private


When Will Trust Assets Be Considered Available Assets When Applying For Medicaid In Connecticut?
  • Murtha Cullina LLP
  • USA
  • September 27 2016

A recent Connecticut Supreme Court decision, Pikula v. Department of Social Services (SC 19533; released May 10, 2016), confirms the guidelines for


How the 2016 Election Will Impact Public Policy Developments
  • Steptoe & Johnson LLP
  • USA
  • September 27 2016

Last night’s presidential debate marked the beginning of the final phase leading to November’s presidential and congressional elections. To be sure


N.C. Court of Appeals: Absent Notice to the Federal Government, Foreclosure for Unpaid Local Taxes Won't Extinguish Federal Tax Lien
  • Womble Carlyle Sandridge & Rice LLP
  • USA
  • September 27 2016

North Carolina is a "pure race" state, for real estate title purposes. That is, "first to record an interest in land holds an interest superior to all


Will a Blind Trust Work For Donald Trump?
  • Bowditch & Dewey
  • USA
  • September 27 2016

With the presidential election fast approaching, blind trusts are once again coming back into focus. A blind trust is a device often used by public


Times Have Changed. Have Your Operating Documents?
  • Arnold & Porter LLP
  • USA
  • September 27 2016

Operating documents such as articles of incorporation, bylaws and operating agreements (together, "operating documents") set forth rules and