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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


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


Update: Further Changes Announced to the Non-Domiciles Regime
  • McGuireWoods LLP
  • United Kingdom
  • August 31 2016

On 19 August 2016, the UK Government published a new consultation paper together with draft legislation which will affect changes to the non-domiciles


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


Proposed Section 2704 Regulations Impose Major Restrictions on Valuation Discount Planning
  • McGuireWoods LLP
  • USA
  • August 4 2016

Long-awaited proposed regulations under section 2704 of the Internal Revenue Code, released on August 2, 2016, would make sweeping and very


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


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


Carryover BasisGST exemption Form 8939 due January 17, 2012
  • McGuireWoods LLP
  • USA
  • January 6 2012

For the estates of decedents who died in 2010, January 17, 2012, is the due date for filing IRS Form 8939 (Allocation of Increase in Basis for Property Acquired From a Decedent) if the executor chooses to elect out of the 2010 federal estate tax into the “modified carryover basis” rules that had been applicable for 2010 before Congress enacted the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 in December 2010


Ron Aucutt’s “top ten” estate planning and estate tax developments of 2012
  • McGuireWoods LLP
  • USA
  • December 28 2012

As 2012 comes to an end, "Uncertainty" is certainly the operative word for tax professionals. No one knows (as of this date) what the tax laws, including


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