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Results: 1-10 of 4,624

Recent cases of interest to fiduciaries
  • McGuireWoods LLP
  • USA
  • August 27 2015

Facts: Pauline Strange created the Pauline Strange Inter Vivos Trust in 2001 naming herself as initial trustee. . In 2011, Pauline amended the trust


Trust Act 2015 legislative update
  • Morris Nichols Arsht & Tunnell LLP
  • USA
  • August 26 2015

On July 10, 2015, Delaware Governor Jack Markell signed Senate Bill 42 into law effective immediately and on August 7, 2015, Governor Markell signed


Anticipated changes in IRS regulations may impact use of valuation discounts in estate planning
  • Greenbaum, Rowe, Smith & Davis LLP
  • USA
  • August 26 2015

Valuation discounts can play an important role in tax planning for the estate of a high net worth individual. Many of our clients have used valuation


When can a trust be reformed to add remainder beneficiaries?
  • Bryan Cave LLP
  • USA
  • August 26 2015

We've looked at a lot of cases where courts have permitted trust reformation or modification. In many of these cases, trusts had been modified to


Be on guard to thwart fraud following a death in the family
  • Holland & Knight LLP
  • USA
  • August 25 2015

When there is a death in your family, it is important to be aware of unscrupulous people during this difficult and vulnerable time. Because


IRS issues notice announcing intention to require gain recognition on certain transfers of property to partnerships with related foreign partners
  • Morrison & Foerster LLP
  • USA
  • August 25 2015

On August 6, 2015, the Internal Revenue Service (the “IRS”) and the Treasury Department announced their intention in Notice 2015-54 (the “Notice”) to


Domestic partnership agreements: financial disclosures and privacy
  • Carlton Fields Jorden Burt
  • USA
  • August 24 2015

To reduce risk of later attack on the domestic partnership agreement, domestic partners should make fair and reasonable financial disclosures to each


To gift or not to gift: that is the question
  • Venable LLP
  • USA
  • August 24 2015

For many years, the general rule of thumb in estate planning has been that an individual should gift assets during his or her lifetime. Lifetime


Reduced speed sign placed on the highway to basis hell
  • Sirote & Permutt PC
  • USA
  • August 21 2015

This morning, August 21, 2015, the IRS issued Notice 2015-57, extending until February 29, 2016, the due date for any basis report required by new


IRS plans to further restrict family business valuation discounts
  • Baker & Hostetler LLP
  • USA
  • August 21 2015

IRS regulations anticipated for release as early as this September may further restrict valuation discounts. The exact scope of the regulations is