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Results: 1-10 of 65

Cayman Islands to enter into a model 1 IGA
  • Katten Muchin Rosenman LLP
  • Cayman Islands, USA
  • March 22 2013

The Cayman Islands announced on March 15 that it intends to enter into a Model 1 Intergovernmental Agreement (IGA) with the Internal Revenue Service


Possible one-year elimination of estate and generation-skipping transfer tax in 2010: going, going, gone?
  • Katten Muchin Rosenman LLP
  • USA
  • December 23 2009

As we previously reported in our 2009 Year-End Estate Planning Advisory, the federal estate and generation-skipping transfer ("GST") taxes are currently in a state of flux


House bill includes provisions to tax carried interest as ordinary income; requires disclosure by offshore funds of U.S. investors
  • Katten Muchin Rosenman LLP
  • USA
  • December 11 2009

The House of Representatives approved the Tax Extenders Act of 2009 (the Bill) on December 9, which will now move to the Senate for consideration


IRS announces one-time extension for voluntary disclosure
  • Katten Muchin Rosenman LLP
  • USA
  • September 21 2009

Today, September 21, 2009, the IRS extended the deadline for the special voluntary disclosures by taxpayers with unreported income from offshore accounts to October 15, 2009


2009 year-end estate planning advisory
  • Katten Muchin Rosenman LLP
  • USA
  • December 3 2009

The year 2009 was marked by many changes affecting estate planning and related areas on the local, national and international levels, against a backdrop of continuing uncertainty as to howor ifthe federal estate and gift tax applicable exclusion amounts and rates may change for 2010


Illinois passes state QTIP legislation does your estate plan need to be updated to take advantage?
  • Katten Muchin Rosenman LLP
  • USA
  • September 28 2009

Illinois Governor Patrick Quinn signed into law Illinois SB 2115 as Public Act 96-789 on September 8, 2009


New FBAR Guidance and Proposed Regulations Issued
  • Katten Muchin Rosenman LLP
  • USA
  • March 4 2010

The IRS recently issued important guidance (Notice 2010-23 and Announcement 2010-16) concerning the FBAR filing requirements for individuals and fund managers


Treasury, IRS issue proposed regulations and guidance addressing FBAR reporting requirements for retirement plans
  • Katten Muchin Rosenman LLP
  • USA
  • March 5 2010

At the end of February, the Financial Crimes Enforcement Network (FinCEN) bureau of the U.S. Department of the Treasury issued proposed amendments to the Bank Secrecy Act regulations governing Reports of Foreign Bank and Financial Accounts, commonly referred to as “FBAR.”


Hooray, there's no estate tax: now what do I do?
  • Katten Muchin Rosenman LLP
  • USA
  • January 7 2010

As we previously reported in both our 2009 Year-End Estate Planning Advisory and our December 23 Client Advisory Possible One-Year Elimination of Estate and Generation-Skipping Transfer Tax in 2010: Going, Going, Gone?, the federal estate and generation-skipping transfer ("GST") taxes are in a tremendous state of flux, having been set to expire on January 1


Cloud over economy creates estate planning silver lining
  • Katten Muchin Rosenman LLP
  • USA
  • February 7 2008

Interest rates are nearing historic lows, which creates unique estate planning opportunities, as investment returns merely have to outperform these new low rates in order to provide estate planning benefits