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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


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


Surviving spouse permitted to roll over 401(k) distribution to marital trust
  • Loeb & Loeb LLP
  • USA
  • August 14 2015

The IRS has issued a private letter ruling approving a surviving spouse's rollover of her husband's 401(k) plan account to a spousal IRA. The couple


Potential benefits of naming a charity as retirement account beneficiary
  • Greensfelder, Hemker & Gale, P.C.
  • USA
  • December 27 2016

Retirement accounts such as IRAs, 401(k) and 403(b) plans and other qualified plans or profit-sharing plan accounts may provide an opportunity for


Two “After Year End” Payments that can be Treated as Made in 2015
  • Dickinson Wright PLLC
  • USA
  • February 15 2016

Individuals can make annual contributions to Individual Retirement Accounts as late as April 15, 2016 and still treat them as made for the tax year


The Foreign Account Tax Compliance Act (FATCA) potential implications for UK pension schemes
  • Hogan Lovells
  • United Kingdom, USA
  • July 31 2012

The Foreign Account Tax Compliance Act of 2009 ("FATCA") was enacted by the US to prevent offshore tax evasion by "US persons"


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


Internal Revenue Service ignores trust amendment designed to create designated beneficiary
  • Sullivan & Worcester LLP
  • USA
  • August 1 2010

Private Letter Ruling 201021038 (May 28, 2010) shows the importance of careful drafting for a trust designated as the beneficiary of a retirement plan


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


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