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Results: 11-20 of 1,772

Nuances of Estate Tax Lien Priority
  • Holland & Hart LLP
  • USA
  • November 7 2016

In many cases, estate tax obligations have priority over the creditors of an estate, but this general rule has exceptions. It is key for a fiduciary


Comparison of Maryland Trust Act to Prior Maryland Law and the Uniform Trust Code
  • Ober Kaler
  • USA
  • November 2 2016

To incorporate the Maryland Trust Act ("MTA" or "Act") into Maryland law, the Act was added as new Title 14.5 of the Estates and Trusts Article, with


Tax Evasion - Nowhere Left to Hide
  • K&L Gates
  • Global, Singapore, USA
  • October 27 2016

Global tax evasion remains a major problem for governments around the world. At a time when virtually all of the governments from the world’s major


What US managers really think of Brexit
  • Guernsey Finance
  • European Union, Guernsey, United Kingdom, USA
  • October 20 2016

Kate Clouston, Director of International Business Development at Guernsey Finance, looks at opportunities for Guernsey from the US funds sector. No


Wealth Management Update - October 2016
  • Proskauer Rose LLP
  • USA
  • October 1 2016

The October Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.6, up 0.2 from September. The


Sidley Private Clients Newsletter - Q4 2016
  • Sidley Austin LLP
  • USA
  • September 28 2016

The Treasury Department recently issued the long-anticipated proposed regulations affecting discounts on transfers of interests in


Fifth Amendment Challenge Defeats IRS Summons
  • Shearman & Sterling LLP
  • USA
  • September 19 2016

On August 4, 2016, the United States Court of Appeals for the Second Circuit reversed and vacated a District Court order compelling toy importer


New York DFS Issues $180M BSAAML Penalty
  • Manatt Phelps & Phillips LLP
  • Panama, USA
  • September 15 2016

New York's banking regulator cracked down on enforcement of the state's anti-money laundering (AML) law, issuing a $180 million penalty against Mega


Massachusetts Bankruptcy Court Rules That Parents Receive Reasonably Equivalent Value in Exchange for Paying Their Child's Tuition
  • Duane Morris LLP
  • USA
  • September 14 2016

While the bankruptcy court’s decision in Palladino represents a notable step toward barring these types of avoidance claims, it does not settle the


Israel's High Court decrees a temporary injunction delaying implementation US Foreign Account Tax Compliance Act (FATCA)
  • Pearl Cohen Zedek Latzer Baratz
  • Israel, USA
  • September 13 2016

On September 1 Israel's Supreme Court of Justice issued a temporary injunction prohibiting any attempt by the government to share Israeli citizens'