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Estate planning update - December 2014
  • Day Pitney LLP
  • USA
  • December 30 2014

Teaching your children financial literacy may help lead them down a path of fiscal responsibility, but each child is different and what works for one


Strategies to take advantage of 2012 estate planning opportunities
  • Day Pitney LLP
  • USA
  • July 18 2012

The window of opportunity to make large gifts in a tax-efficient manner is scheduled to close at the end of this year


New Year's resolution -- make sure your estate plan reflects your wishes
  • Day Pitney LLP
  • USA
  • January 17 2013

With the start of a new year and the enactment of a new federal law that will affect estate planning in a variety of ways, now is the time to review


Estate planning update - February 2014
  • Day Pitney LLP
  • USA
  • February 25 2014

In his 2014-2015 budget bill, New York Governor Andrew Cuomo has proposed significant changes to the state tax code. A brief summary of the proposed


Planning after ATRA
  • Day Pitney LLP
  • USA
  • December 30 2013

After years of flux, the federal estate, gift and generation-skipping transfer (GST) tax laws have finally settled into a


Reporting Foreign Bank Accounts
  • Day Pitney LLP
  • USA
  • December 30 2013

U.S. taxpayers with a financial interest in or signature authority over foreign financial accounts are required to report them if the aggregate value


FATCA is now in effect - all foreign trusts must take action
  • Day Pitney LLP
  • USA
  • January 28 2014

Against widespread speculation that the IRS might provide an additional delay to the Foreign Account Tax Compliance Act's (FATCA) withholding


Massachusetts Appeals Court rules that interest in irrevocable trust with ascertainable standard is a marital asset subject to division upon divorce
  • Day Pitney LLP
  • USA
  • September 1 2015

On August 27, 2015, the Massachusetts Appeals Court held in Pfannenstiehl v. Pfannenstiehl, Nos. 13-P-906, 13-P-686, & 13-P-1385, 2015 Mass App


New U.S. tax on persons giving up U.S. citizenship or green card
  • Day Pitney LLP
  • USA
  • July 9 2008

The U.S. has enacted two new taxes that affect U.S. citizens who renounce their citizenship, and holders of a permanent residence visa (“green card”) who renounce it


Planning for income tax basis "step-up"
  • Day Pitney LLP
  • USA
  • July 30 2014

We continue to believe that passing property in trust for both a surviving spouse and descendants offers the most benefit to your family, because of