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Estate planning after the fiscal cliff deal
  • Katten Muchin Rosenman LLP
  • USA
  • January 16 2013

Now that a deal averting the fiscal cliff has finally been reached, many of the tax and planning issues that have been mired in uncertainty for the


New expatriation legislation passed unanimously by Congress and signed by President
  • Katten Muchin Rosenman LLP
  • USA
  • June 20 2008

On June 17, 2008 President Bush signed new expatriation legislation unanimously passed by Congress as part of the Heroes Earnings Assistance and Relief Tax Act of 2008 (H.R. 6081) (the “Heroes Act”


Estate planning opportunities arising from recent landmark Supreme Court decisions concerning marriages of same-sex couples
  • Katten Muchin Rosenman LLP
  • USA
  • June 28 2013

On June 26, 2013, the US Supreme Court (the "Supreme Court") struck down Section 3 of the federal Defense of Marriage Act (DOMA) as unconstitutional


Estate planning opportunities arising from recent revenue ruling concerning marriages of same-sex couples
  • Katten Muchin Rosenman LLP
  • USA
  • September 3 2013

On August 29, 2013, the US Department of the Treasury ("Treasury") and the Internal Revenue Service (IRS) issued Revenue Ruling 2013-17 (the


Proposed Stop Tax Haven Abuse Act
  • Katten Muchin Rosenman LLP
  • USA
  • March 13 2009

On March 2, Senators Levin, Whitehouse, McCaskill and Nelson introduced the Stop Tax Haven Abuse Act bill, an earlier version of which was introduced by Senator Levin, then Senator Obama and others in February 2007


2010 revisions to New York power of attorney statute take effect September 12
  • Katten Muchin Rosenman LLP
  • USA
  • August 24 2010

New York has further amended its power of attorney statute to address some of the issues caused by the sweeping changes made to the statute, which went into effect on September 1, 2009


2012 year-end estate planning advisory
  • Katten Muchin Rosenman LLP
  • USA
  • November 20 2012

Now that the election is over, we anticipate having some guidance soon with respect to the numerous tax and planning issues that have been mired in uncertainty for the past two years


IRS releases guidance on foreign financial asset reporting
  • Katten Muchin Rosenman LLP
  • USA
  • February 1 2012

The Foreign Account Tax Compliance Act, enacted in 2010 as part of the Hiring Incentives to Restore Employment (HIRE) Act, requires certain individuals to file a statement with their United States income tax returns to report interests in “specified foreign financial assets” (SFFA) if the aggregate value of those assets exceeds specific thresholds


U.S. investors in offshore hedge funds should file the report of foreign bank and financial accounts (FBAR)
  • Katten Muchin Rosenman LLP
  • USA
  • June 16 2009

On June 12, three IRS personnel participated in a teleconference designed to address open questions regarding the FBARs for calendar year 2008 that must be filed by June 30


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