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Results: 1-10 of 73

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


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 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


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
  • 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


“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 - 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


UK remittance basis charge to offset US income tax
  • McGuireWoods LLP
  • United Kingdom, USA
  • August 25 2011

As the result of a recent and long-awaited IRS ruling, U.S. domiciliaries resident in the UK have a useful tool at their disposal to minimize their overall U.S. and UK income tax liability


Estate tax changes past, present and future
  • McGuireWoods LLP
  • USA
  • November 30 2012

The changes to the estate, gift, and GST taxes made by the Economic Growth and Tax Relief Reconciliation Act of 2001 (the “2001 Tax Act”) are summarized as follows


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