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ESMA’s advice on the application of the passport to non-EU alternative investment fund managers
  • Cooley LLP
  • Australia, Bermuda, Canada, Cayman Islands, European Union, Hong Kong, Isle of Man, Japan, Singapore, USA
  • February 10 2016

It might soon be possible for alternative investment fund managers (AIFMs) in the United States of America, Hong Kong, Singapore, Japan, Canada, the


IRS Remains Focused on Off Shore Tax Enforcement
  • Shearman & Sterling LLP
  • Switzerland, USA
  • February 10 2016

On January 27, 2016, the US Department of Justice announced that it had signed the final non-prosecution agreement with a Category 2 Swiss bank.The


Wealth Management Update - February 2016
  • Proskauer Rose LLP
  • USA
  • February 8 2016

The February 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.2, which is the same as January’s rate


Common Reporting Standard considerations for FATCA-compliant trusts
  • Kozusko Harris Duncan
  • OECD, USA
  • February 4 2016

The Foreign Account Tax Compliance Act (FATCA) is in full swing. Non-US financial institutions have completed reporting of US account holders for tax


Cayman Islands and BVI Financial and Economic Sanctions Update
  • Maples and Calder
  • British Virgin Islands, Cayman Islands, China, European Union, France, Germany, Iran, Russia, United Kingdom, USA
  • February 3 2016

On 14 July 2015, the E3EU3 (China, France, Germany, Russia, UK, USA, EU) and Iran reached an agreement on a Joint Comprehensive Plan of Action (the


Regulatory And Litigation Hot Topics For Private Funds In 2016
  • Proskauer Rose LLP
  • USA
  • February 1 2016

Private investment funds are likely to face increased regulatory scrutiny and litigation risk in 2016, not only based on the Securities and Exchange


What to Consider When Choosing an Executor
  • Smith Debnam Narron Drake Saintsing & Myers LLP
  • USA
  • February 1 2016

At some point in your life, you will probably either choose an executor to handle your own affairs, or you will be named as an executor in someone


ASARCO-NO: Estate Professionals Cannot Be Paid Fees-on-Fees by Contract or Alternate Statute
  • Bracewell LLP
  • USA
  • February 1 2016

We previously posted about a recent effort to address an issue left unresolved in Baker Botts v. ASARCO, 135 S. Ct. 2158 (2015): can an estate


Protecting Americans from Tax Hikes Act of 2015the Year-End Legislation fka Extenders
  • McDermott Will & Emery
  • USA
  • January 29 2016

Just in time for Christmas, Congress passed, with bipartisan support, and the President signed, the "Protecting Americans from Tax Hikes Act of 2015"


7 Ways You Can Prepare for Your First Estate Planning Meeting
  • Nutter McClennen & Fish LLP
  • USA
  • January 28 2016

Somewhere on every grown-up person’s to-do list is an entry that reads something like “tackle estate plan”. You may even find it among your New