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Results: 1-10 of 5,913

2017 Federal Inflation Adjustments
  • Murtha Cullina LLP
  • USA
  • January 30 2017

Each year, certain federal estate, gift and generation-skipping transfer (GST) tax figures are subject to inflation adjustments. Effective January 1


Final Regulations Released Regarding PFIC Ownership Determination and Annual Reporting Requirements
  • Proskauer Rose LLP
  • USA
  • January 20 2017

On December 27, 2016, the Treasury Department (Treasury) and Internal Revenue Service (IRS) released final regulations regarding the determination of


CPAs: Top 10 list for fiduciary income tax returns and planning
  • Thompson Coburn LLP
  • USA
  • January 20 2017

As we near tax season, below are some tips for CPAs when planning and preparing tax returns for trusts, along with a link to an upcoming webinar on


Same-Sex Spouses Authorized to Recalculate Transfer Tax Treatment of Prior Gifts and Bequests
  • Baker & Hostetler LLP
  • USA
  • January 20 2017

The IRS recently issued Notice 2017-15 to provide same-sex spouses relief to recalculate the federal estate, gift and generation-skipping transfer


“My Inauguration - Starting 2017 with a Bang”
  • Quarles & Brady LLP
  • USA
  • January 19 2017

Perhaps the most important inaugural event this month is this column! Okay, some folks may disagree with that, but I am honored to begin this


When Actions Speak Louder Than Words
  • Stinson Leonard Street LLP
  • USA
  • January 19 2017

Cases decided over the past several years have demonstrated that defective trust administration, whether negligent or intentional, can cause a tax


Why a ‘Grantor Trust’ is a good addition to every estate plan
  • Thompson Coburn LLP
  • USA
  • January 18 2017

The Internal Revenue Code is a long, complicated law with many subtitles, chapters, parts and sections. Although we are all aware of income taxes, few


Widow Allowed to Expense Previously Expensed Farming Inputs
  • Dean Mead Attorneys at Law
  • USA
  • January 17 2017

In the case of Estate of Backemeyer v. Commissioner, 147 TC 17 (2016), the Tax Court held that the widow of a Nebraska farmer was entitled to expense


Transfer on death accounts and deeds vs. living trust
  • Dickinson Wright PLLC
  • USA
  • January 17 2017

A question I am often asked is, "If I have designated my various financial accounts as transfer on death (TOD), or payable on death (POD), and I have


PFIC: Determining Ownership and Reporting Requirements Under New Regulations
  • Baker McKenzie
  • USA
  • January 13 2017

On December 27, 2016, the US Treasury Department and IRS published final regulations (TD 9806) that provide guidance on determining ownership of a