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Estate planning update - July 2015
  • Day Pitney LLP
  • USA
  • July 22 2015

Have you ever been asked, "are your affairs in order?" Have you wondered what that question really means? Have you considered what you can

Personal planning strategies: July 2015
  • Proskauer Rose LLP
  • USA
  • July 21 2015

Gifting assets during life will reduce the size of your taxable estate at death and, correspondingly, reduce your estate tax liability. But with each

Estate tax portability: panacea or potential peril?
  • Manatt Phelps & Phillips LLP
  • USA
  • July 20 2015

In 2013, Congress made the estate tax portability rules permanent. Some predicted this would negate the need for advanced estate planning, but two

Trustee is piggy in the middle can he just give up?
  • Herbert Smith Freehills LLP
  • USA
  • July 16 2015

In In the matter of the Y Trust 2015 JRC 059, the Royal Court of Jersey was called upon to decide whether a trustee could surrender its power to

Offshore accounts: the beat goes on
  • Morvillo Abramowitz Grand Iason & Anello PC
  • USA
  • July 16 2015

The Internal Revenue Service’s battle against offshore accounts continues. In its seventh year and fourth iteration, the Offshore Voluntary

New developments in estate and gift tax valuation cases
  • McGuireWoods LLP
  • USA
  • July 15 2015

A number of recent cases highlight particular issues in valuation of assets for purposes of the estate and gift tax. On July 6, 2015, the Internal

Supreme Court’s decision in Obergefell provides answers to estate planning issues for same-sex couples
  • Sirote & Permutt PC
  • USA
  • July 15 2015

As a result of the Supreme Court's Obergefell decision, same-sex couples living in all 50 states are now entitled to the same spousal rights and

New York State Department of Taxation and Finance to disregard single-member LLC interests for New York estate tax
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • July 14 2015

In a recent New York State Advisory Opinion, the New York State Department of Taxation and Finance advised that a federal income tax entity

US and Georgia sign Model 1 IGA
  • Steptoe & Johnson LLP
  • Georgia, USA
  • July 14 2015

On July 10, Georgia and the US signed an intergovernmental agreement (IGA) to implement the Foreign Account Tax Compliance Act

Seventh Circuit upholds non-incarceration sentence for Beanie Baby creator
  • Montgomery McCracken Walker & Rhoads LLP
  • USA
  • July 14 2015

On Friday, the Seventh Circuit upheld what it determined to be a substantively reasonable sentence for billionaire Ty Warner, the creator of Beanie