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Results: 1-10 of 583

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


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


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


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 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


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

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


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


Issues for private foundations and other donors in the wake of the IRS’ automatic revocation of exemption list
  • Quarles & Brady LLP
  • USA
  • June 21 2011

The Pension Protection Act of 2006 directed the Internal Revenue Service to revoke automatically the tax-exempt status of any organization that fails to file its annual information return (Form 990-N, Form 990-EZ, Form 990, or Form 990-PF) with the IRS for three consecutive years