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Estate Tax Changes Past, Present and Future - July 2016
  • McGuireWoods LLP
  • USA
  • July 7 2016

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


North Carolina Court of Appeals Affirms the Unconstitutionality of a State Income Tax on a Non-North Carolina Trust - Kimberly Rice Kaestner 1992 Family Trust vs. North Carolina Department of Revenue
  • McGuireWoods LLP
  • USA
  • July 8 2016

On July 5, 2016, the North Carolina Court of Appeals affirmed the Business Court ruling in the matter of Kimberly Rice Kaestner 1992 Family Trust v


Estate Tax Changes Past, Present and Future - January 2016
  • McGuireWoods LLP
  • USA
  • January 7 2016

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 2016
  • McGuireWoods LLP
  • USA
  • May 2 2016

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


Ron Aucutt’s “Top Ten” Estate Planning and Estate Tax Developments of 2015
  • McGuireWoods LLP
  • USA
  • December 24 2015

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
  • 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


“Top ten” estate planning and estate tax developments of 2013
  • McGuireWoods LLP
  • USA
  • December 20 2013

The fact-specific nature of litigation over the gift and estate tax value of interests in family limited partnerships (FLPs) and LLCs continues to


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


IRS moves to tax contributions to 501(c)(4) groups active in politics
  • McGuireWoods LLP
  • USA
  • June 9 2011

The IRS has invoked a provision that had rarely, if ever, been enforced to inform big donors to 501(c)(4) advocacy groups that their donations may be subject to gift taxes of 35 on any donation exceeding the annual gift tax exemption of $13,000 per individual or $26,000 for couples filing joint returns


North Carolina court holds statute taxing trust income unconstitutional
  • McGuireWoods LLP
  • USA
  • May 1 2015

On April 23, 2015, Judge Gregory P. McGuire of the Business Court division of the Superior Court of Wake County, North Carolina, issued a decision in