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Results: 1-10 of 1,072

It’s the year of the rooster - what are we cock-a-doodle-doing in pensions?
  • Squire Patton Boggs
  • United Kingdom, USA
  • January 12 2017

After a busy 2016 in the pensions world it looks likely that 2017 will be just as eventful. The UK government will be following up on various


Court Holds that Willful Failure to File FBAR Standard is the Lesser Standard of Recklessness
  • McDermott Will & Emery
  • USA
  • December 19 2016

On December 2, 2016, the US District Court for the Central District of California found that taxpayers who failed to file a Report of Foreign Bank


Something Smells Fishy and it Isn’t the Fish: Chapter 11 Trustee Appointed by Southern District of New York Bankruptcy Court in Case Involving Anchovy Fisheries
  • Weil Gotshal & Manges LLP
  • USA
  • December 2 2016

Section 1104(a)(2) of the Bankruptcy Code provides for the appointment of a chapter 11 trustee “if such appointment is in the interests of the


Comparison of Maryland Trust Act to Prior Maryland Law and the Uniform Trust Code
  • Ober Kaler
  • USA
  • November 2 2016

To incorporate the Maryland Trust Act ("MTA" or "Act") into Maryland law, the Act was added as new Title 14.5 of the Estates and Trusts Article, with


Wealth Management Update - October 2016
  • Proskauer Rose LLP
  • USA
  • October 1 2016

The October Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.6, up 0.2 from September. The


Fifth Amendment Challenge Defeats IRS Summons
  • Shearman & Sterling LLP
  • USA
  • September 19 2016

On August 4, 2016, the United States Court of Appeals for the Second Circuit reversed and vacated a District Court order compelling toy importer


Massachusetts Bankruptcy Court Rules That Parents Receive Reasonably Equivalent Value in Exchange for Paying Their Child's Tuition
  • Duane Morris LLP
  • USA
  • September 14 2016

While the bankruptcy court’s decision in Palladino represents a notable step toward barring these types of avoidance claims, it does not settle the


Israel's High Court decrees a temporary injunction delaying implementation US Foreign Account Tax Compliance Act (FATCA)
  • Pearl Cohen Zedek Latzer Baratz
  • Israel, USA
  • September 13 2016

On September 1 Israel's Supreme Court of Justice issued a temporary injunction prohibiting any attempt by the government to share Israeli citizens'


Offshore Voluntary Disclosure Update
  • McDermott Will & Emery
  • USA
  • August 10 2016

The Internal Revenue Service (IRS) currently offers non-compliant US taxpayers several different relief programs in which to report foreign assets


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