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Results: 1-10 of 97

Non-Domicile Changes From April 2017 - Are You Ready?
  • McGuireWoods LLP
  • United Kingdom
  • February 2 2017

Sweeping changes being introduced for non-domiciles (non-doms) will take effect from 6 April 2017. These changes are significant and will affect all


U.S. Family Office Branches for Non-U.S. Families: The New Paradigm
  • McGuireWoods LLP
  • USA
  • March 2 2017

The family office has become wealthy families’ preferred vehicle to manage, preserve and protect wealth for future generations. The meaning of a


Finance Bill 2017 - Implications for Foreign Investment and Investors in the UK
  • McGuireWoods LLP
  • United Kingdom
  • December 6 2016

Following on from the UK Chancellor's speech last month, draft legislation was published on 5 December 2016 setting out how the Government intends to


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


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


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 2016
  • McGuireWoods LLP
  • USA
  • December 21 2016

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


Recent Cases of Interest to Fiduciaries
  • McGuireWoods LLP
  • USA
  • July 22 2016

Modification of trust terms is appropriate where limitations on investments permitted under trust instrument frustrated the purposes of the trust


Grantor Retained Annuity Trusts (GRATs) and Sales to Grantor Trusts
  • McGuireWoods LLP
  • USA
  • March 14 2016

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


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