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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


Steingass v. Steingass, 2012 Ohio 1647 (Ohio Ct. App., 2012)
  • McGuireWoods LLP
  • USA
  • July 26 2012

2010 decedent’s trust formula funding provision directs all assets to marital trust because no federal estate tax


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


UK budget residential property changes to ATED CGT
  • McGuireWoods LLP
  • USA
  • March 19 2015

The Chancellor confirmed in his budget yesterday the extension of the Annual Tax on Enveloped Properties (ATED) to lower value properties, effective


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


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 - February 2016
  • McGuireWoods LLP
  • USA
  • February 23 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 - 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


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


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