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New Law Affects Estate Planning for Digital Property in Indiana, Pending in Illinois and Ohio
  • Taft Stettinius & Hollister LLP
  • USA
  • June 23 2016

The Revised Uniform Fiduciary Access to Digital Assets Act (or "UFADAA") will take effect in Indiana on July 1. The new law addresses the rights of a

Web of estate planning considerations for digital assets
  • Miller Nash Graham & Dunn LLP
  • USA
  • April 26 2013

The rise of the internet has changed the way clients conduct their lives; accordingly, it changes the way attorneys should approach estate planning

EU Data Protection reform - six top tips for pension scheme trustees
  • Dentons
  • USA
  • June 16 2016

After more than four years of negotiations, the new EU data protection framework has finally been agreed. Following a two-year transition period, the

Estate Tax Changes Past, Present and Future - July 2016
  • McGuireWoods LLP
  • USA
  • July 7 2016

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the

International grant-making: best practices for U.S. public charities
  • Baker & Hostetler LLP
  • USA
  • February 20 2014

U.S. public charities are blessed, but also challenged, by a relative lack of regulation governing their grants to foreign persons and foreign

Regulations proposed by US Treasury Department and Internal Revenue Service require financial institutions to report interest paid to nonresident aliens
  • Mayer Brown LLP
  • USA
  • January 10 2011

On January 7, 2011, the US Treasury Department (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations that would impose information collection and reporting requirements on US financial institutions with respect to bank deposit interest paid to non-US persons (the "2011 proposed regulations"

Was bedeutet das Safe Harbor-Urteil des EuGH für die Privatwirtschaft? Hat es Auswirkungen auf FATCA?
  • Kaye Scholer LLP
  • European Union, Germany, USA
  • October 27 2015

Am 6. Oktober 2015 hat der Europäische Gerichtshof (EuGH) in der Rechtssache C-36214 (Schremsirische Datenschutzbehörde) entschieden, dass die im

IRS releases FATCA IDES reporting guidance
  • Steptoe & Johnson LLP
  • USA
  • January 15 2015

Yesterday, the IRS alerted taxpayers to certain International Data Exchange Services (IDES) reporting issues that may have prevented users from

2015 legislation watch--Kentucky and seven other states introduce Uniform Fiduciary Access to Digital Assets Act
  • Stoll Keenon Ogden PLLC
  • USA
  • January 14 2015

The goal of estate planning attorneys has always been to provide their clients with control - control over their assets during their lives and a say

IRS launches FATCA data exchange service
  • Steptoe & Johnson LLP
  • USA
  • January 12 2015

The IRS announced today that the International Data Exchange Service (IDES) is open for enrollment. IDES will serve as the point of delivery for both