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Results: 1-10 of 606

Ten year-end tax tips
  • Berger Singerman LLP
  • USA
  • December 5 2014

As January 1, 2015 rapidly approaches, individuals and businesses are reviewing their gains and losses in 2014 in an effort to determine what can be


Inherited IRAs are not protected
  • Sirote & Permutt PC
  • USA
  • October 10 2014

The U.S. Supreme Court recently held in the case of Clark v. Rameker that inherited IRAs are not exempt from such IRA beneficiary’s creditors because


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


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


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

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


Deadlines coming for multinationals’ retirement plans and U.S. taxpayers with foreign financial interests
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • April 15 2014

In 2010, the U.S. enacted a sweeping change in enforcement of its tax laws on foreign financial interests, the Foreign Account Tax Compliance Act


Deadline approaching for foreign retirement plans to comply with FATCA
  • Seyfarth Shaw LLP
  • USA
  • April 2 2014

Beginning July 1, 2014, any foreign retirement plan that invests in the United States will face a potential 30 withholding tax on income derived


July 1, 2009: a key date for Section 457A transition relief
  • Seyfarth Shaw LLP
  • USA
  • June 17 2009

Companies with significant non-U.S. income, and partnerships that include foreign or tax-exempt partners, will need to assess whether new Internal Revenue Code Section 457A applies to their deferred compensation plans