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Results: 1-10 of 4,486

Could trust protector amend procedure for removing himself?
  • Bryan Cave LLP
  • USA
  • July 2 2015

We have looked at a number of chapters of the Wellin trust disputes in South Carolina and how they are shaping trust protector law. A recent district


The latest on Bureau of Economic Analysis reporting form BE-10
  • Kozusko Harris Duncan
  • USA
  • July 2 2015

"Bureau of Economic Analysis reporting - Form BE-10" reported on the new requirement that all US persons owning 10 or more of a foreign affiliate


New Maine budget brings significant change to estate tax law
  • Pierce Atwood LLP
  • USA
  • July 1 2015

With Tuesday's override of Governor LePage's veto of Maine's 2016-2017 budget, the Legislature has approved a significant change to the state's


Charitable Lead Annuity Trusts: an estate planning strategy for a low-interest-rate environment
  • Bradley Arant Boult Cummings LLP
  • USA
  • July 1 2015

In the current economic environment, IRS-prescribed monthly interest rates for certain intra-family transactions are at historic lows. As a result


NY state estate tax of nonresident's LLC determined by entity classification
  • Akerman LLP
  • USA
  • June 30 2015

The New York State Department of Taxation and Finance (the Department) recently opined that a membership interest in a single-member LLC (SMLLC


Your estate planning - when simpler may not be better
  • Kelley Drye & Warren LLP
  • USA
  • June 30 2015

Married clients with relatively uncomplicated financial matters are often delighted to learn that the creation of a trust under the Will of the first


Eight key estate planning opportunities arising from the Supreme Court's decision on same-sex marriage
  • Katten Muchin Rosenman LLP
  • USA
  • June 29 2015

On June 26, 2015, the US Supreme Court ruled that a state ban on same sex marriage is unconstitutional, in violation of the Equal Protection Clause


Senator Wyden proposes PFIC legislation that targets certain hedge fundreinsurance structures
  • Sidley Austin LLP
  • USA
  • June 29 2015

On June 25, 2015, Senate Finance Committee Chairman Ron Wyden released the text of a new proposed bill, the Offshore Reinsurance Tax Fairness Act


Supreme Court same sex marriage ruling impacts estate planning
  • Sirote & Permutt PC
  • USA
  • June 26 2015

On June 26, 2015, in a landmark decision, the United States Supreme Court ruled (5-4) that the Fourteenth Amendment to the U.S. Constitution requires


Bureau of economic analysis reporting Form BE-10
  • Kozusko Harris Duncan
  • USA
  • June 25 2015

The Bureau of Economic Analysis (BEA), an agency of the US Department of Commerce, conducts a survey every five years of US investments abroad. Its