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Results: 1-10 of 635

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


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


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


IRS delays implementation of FATCA
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 30 2013

On July 12, 2013, the Internal Revenue Service (IRS) released Notice 2013-43 (Notice) announcing that the IRS and the Department of Treasury


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


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


Estate planning and the enactment of the New York Marriage Equality Act: what you need to know
  • Lowenstein Sandler LLP
  • USA
  • July 20 2011

With the enactment of the Marriage Equality Act, New York is now the sixth state to permit marriage for same-sex couples


2013 cost-of-living adjustments for benefit plans
  • Faegre Baker Daniels
  • USA
  • January 28 2013

Following the enactment of the American Taxpayer Relief Act of 2012, the IRS announced the 2013 cost-of-living adjustments for adoption assistance