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Results: 1-10 of 745

Round-up: the highs and lows of 2013
  • White & Case LLP
  • European Union, France, United Kingdom, USA
  • December 23 2013

This article highlights a few of the key stories of interest over the last year, including developments in the French bill adopted by the French


United States v. Windsor creates new estate planning opportunities for married same-sex couples
  • Sheppard Mullin Richter & Hampton LLP
  • USA
  • August 6 2013

The recent United States Supreme Court ruling in United States v. Windsor invalidated Section 3 of the Defense of Marriage Act, which had defined


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


Annual gifts to give a child Roth IRA Accounts vs Cash
  • Quarles & Brady LLP
  • USA
  • October 21 2014

A recent no load mutual fund study suggests that newly employed workers should contribute between 15 and 17 of their earnings to a retirement plan


What matters: A review of 2011 and 2012
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • April 1 2013

As you know, the last two years have seen a somewhat improved, but by no means robust, business climate. At the same time, structural shifts in the


How does the repeal of DOMA affect federal and Washington State estate taxes for same-sex married couples?
  • Ryan Swanson & Cleveland PLLC
  • USA
  • June 30 2013

On June 26, 2013, in a 5-4 decision, the U.S. Supreme Court overturned the federal Defense of Marriage Act ("DOMA") provision that prohibited the


What you need to know about FATCA’s impact on non-U.S. retirement plans
  • McDermott Will & Emery
  • USA
  • March 21 2013

The Internal Revenue Service recently published final regulations under the Foreign Account Tax Compliance Act (FATCA), which are effective


Final FBAR reporting rules provide relief, but no exemption, for pension plans investing in foreign accounts
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • February 28 2011

On February 24, 2011, the Financial Crimes Enforcement Network of the Department of Treasury (FinCEN) issued final rules on FBAR filing requirements applicable to U.S. persons, including U.S. pension plans that invest in foreign financial accounts or who have signature authority over such accounts


IRS provides limited relief from foreign account reporting requirements
  • Hogan Lovells
  • USA
  • February 28 2010

Regulations issued by the Financial Crimes Enforcement Network (FinCEN) under the Bank Secrecy Act generally require a U.S. person with a financial interest in, or signature authority over, a bank, securities or other financial account in a foreign country during any year to report the relationship to the IRS


Estate planning with retirement assets
  • Arnstein & Lehr LLP
  • USA
  • August 26 2010

For many individuals, retirement benefits represent a significant portion of their wealth