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Domestic partnership agreements: financial disclosures and privacy
  • Carlton Fields Jorden Burt
  • USA
  • August 24 2015

To reduce risk of later attack on the domestic partnership agreement, domestic partners should make fair and reasonable financial disclosures to each

Planning for the new year
  • Hawley Troxell
  • USA
  • January 23 2015

As we wrap up the holiday season and move into the new year of 2015 it is appropriate to review federal and Idaho specific business, estate, and tax

BLG Monthly Update
  • Borden Ladner Gervais LLP
  • Argentina, Australia, Canada, United Kingdom, USA
  • December 19 2012

The BLG Monthly Update is a digest of recent developments in the law which Neil Guthrie, our National Director of Research, thinks you will find

Manchester United ruling?
  • Alston & Bird LLP
  • USA
  • October 22 2012

LTR 201242007 is a section 351 ruling with a public offering: not a busted 351, but a good 351

More family limited partnerships in court
  • Loeb & Loeb LLP
  • USA
  • April 24 2012

Several recent cases have addressed tax issues related to family limited partnerships or limited liability companies

New family office and tax considerations
  • Jenner & Block
  • USA
  • April 13 2012

Like many others who have been monitoring the latest tax proposals, we are of the view that there will be little certainty as to the direction of tax law changes until after the November election, if then

French Parliament recently enacts legislation for tax and disclosure obligations on trusts: France's version of FATCA
  • Fox Rothschild LLP
  • USA
  • March 20 2012

Legislation passed by the French Parliament in July 2011 imposes a new set of tax and disclosure obligations on trusts which have some connection to France

Recent developments for the fourth quarter 2011
  • Baker & McKenzie
  • Japan, Netherlands, Switzerland, United Kingdom, USA, Denmark, European Union, France, Germany, Ireland, Italy, Canada, China
  • March 15 2012

The end of the year and beginning of a new year is always a busy time for us, as it is for most of our clients

Small Business Jobs Act of 2010 contains important tax provisions - year end estate and gift tax planning
  • Loeb & Loeb LLP
  • USA
  • October 4 2010

H.R. 5297, the Small Business Jobs Act of 2010 (“Act”), was signed into law by President Obama on September 27, 2010

Gifts of interests in family limited partnerships did not qualify for gift tax annual exclusion
  • Loeb & Loeb LLP
  • USA
  • April 5 2010

Section 2503(b) of the Internal Revenue Code allows an individual to give an unlimited number of donees a certain amount as a gift each year without incurring liability for gift taxes and without using any of the donor's lifetime exemption