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Results: 1-10 of 4,629

Do you have an exit strategy from your business?
  • Jennings Strouss & Salmon PLC
  • USA
  • September 2 2015

Are you among the large percentage of the population nearing retirement? Have you considered how your family will be cared for in the event you


State issues guidance on nexus for foreign corporate member of disregarded LLC investment company
  • Morrison & Foerster LLP
  • USA
  • September 2 2015

The New York State Tax Department has issued important guidance regarding the scope of the exemption from Article 9-A for non-U.S. corporations that


The Uniform Trust Code a time for Colorado
  • Holland & Hart LLP
  • USA
  • September 1 2015

The Uniform Trust Code ("UTC") has now been adopted in 31 states. It is now the law in significantly more states than the Uniform Probate Code. The


Family businesses and pending 2704 IRS regulations
  • Hawley Troxell
  • USA
  • September 1 2015

In May of this year a representative of the United State Treasury Department's ("Treasury") Office of Tax Policy addressed the American Bar


Five legal documents every family business should have (and use)
  • Davis Wright Tremaine LLP
  • USA
  • August 31 2015

Every business is different. Certainly, every family is different. But family businesses, as a group, share certain challenges and opportunities. In


Brazil enacts decree to improve tax compliance and enact FATCA
  • Mayer Brown - Tauil & Chequer
  • USA
  • August 31 2015

On August 25, 2015, Federal Decree No. 85062015 was published in the Official Gazette. This decree enacts the treaty signed in Brasilia on September


Alabama enacts a new “presence-factor” nexus standard for taxation of nonresident individuals and foreign business entities
  • Sirote & Permutt PC
  • USA
  • August 28 2015

On August 11, 2015, Alabama Governor Robert Bentley signed into law HB 49 (Act No. 2015-505; the "Act"), which is effective for tax years beginning


Recent cases of interest to fiduciaries
  • McGuireWoods LLP
  • USA
  • August 27 2015

Facts: Pauline Strange created the Pauline Strange Inter Vivos Trust in 2001 naming herself as initial trustee. . In 2011, Pauline amended the trust


Trust Act 2015 legislative update
  • Morris Nichols Arsht & Tunnell LLP
  • USA
  • August 26 2015

On July 10, 2015, Delaware Governor Jack Markell signed Senate Bill 42 into law effective immediately and on August 7, 2015, Governor Markell signed


Anticipated changes in IRS regulations may impact use of valuation discounts in estate planning
  • Greenbaum, Rowe, Smith & Davis LLP
  • USA
  • August 26 2015

Valuation discounts can play an important role in tax planning for the estate of a high net worth individual. Many of our clients have used valuation