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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

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

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

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

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

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

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

After DOMA: impacts on tax and benefits planning
  • Venable LLP
  • USA
  • June 27 2013

The Supreme Court’s rulings yesterday in United States v. Windsor and Hollingsworth v. Perry will have far-reaching legal implications for same-sex

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"

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