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Results: 1-10 of 71

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


Ron Aucutt’s “top ten” estate planning and estate tax developments of 2014
  • McGuireWoods LLP
  • USA
  • December 19 2014

In an ever eagerly anticipated annual tradition, Ronald Aucutt, a McGuireWoods partner and co-chair of the firm's private wealth services group, has


Grantor Retained Annuity Trusts (GRATs) and sales to grantor trusts
  • McGuireWoods LLP
  • USA
  • March 2 2015

A grantor retained annuity trust (GRAT) or an installment sale to a grantor trust can be useful in transmitting wealth in a tax-efficient way, and


Estate tax changes past, present and future - March 2015
  • McGuireWoods LLP
  • USA
  • March 2 2015

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the


Estate tax changes past, present and future - April 2014
  • McGuireWoods LLP
  • USA
  • April 1 2014

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the


Estate tax changes past, present and future - January 2014
  • McGuireWoods LLP
  • USA
  • January 21 2014

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the


Estate tax changes past, present and future - May 2014
  • McGuireWoods LLP
  • USA
  • May 1 2014

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the


Grantor retained annuity trusts (GRATs) and sales to grantor trusts
  • McGuireWoods LLP
  • USA
  • May 22 2014

A grantor retained annuity trust (GRAT) or an installment sale to a grantor trust can be useful in transmitting wealth in a tax-efficient way, and


July 17 is the deadline for amending 2010 carryover basis forms (Form 8939)
  • McGuireWoods LLP
  • USA
  • July 3 2012

Carryover basis forms (Form 8939) for 2010 estates that elected out of the federal estate tax may be amended through July 17, 2012, but not thereafter


New incentives to invest in UK properties
  • McGuireWoods LLP
  • United Kingdom
  • April 25 2012

The UK government is looking into ways of encouraging investment into the UK by making it a more attractive place to do business