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Results: 1-10 of 82

Estate planning update
  • Day Pitney LLP
  • USA
  • July 16 2013

Because of the uncertainty over the future of the federal estate, gift and generation-skipping transfer (GST) tax exemptions through the end of last


FATCA: the wave of the future
  • Day Pitney LLP
  • USA
  • October 14 2013

FATCA, or the Foreign Account Tax Compliance Act, represents the culmination of several years of U.S. initiatives aimed at uncovering unreported


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


Inflation adjustments
  • Day Pitney LLP
  • USA
  • December 30 2013

Each year, certain estate, gift and generation-skipping transfer (GST) tax figures are subject to inflation adjustments. For 2014, the annual


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


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


Who says TV doesn't teach you anything? Five estate planning lessons learned from Downton Abbey
  • Day Pitney LLP
  • USA
  • May 30 2013

In the first episode of the PBS hit television series Downton Abbey, the Titanic sank somewhere in the North Atlantic Ocean, and with it sank the


Gimme (tax) shelter
  • Day Pitney LLP
  • USA
  • January 4 2013

In a split opinion, the U.S. Court of Appeals for the Second Circuit in United States v. Coplan overturned the convictions of two defendants in the Ernst


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 - 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