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Results: 1-10 of 82

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


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


Estate planning update - July 2015
  • Day Pitney LLP
  • USA
  • July 22 2015

Have you ever been asked, "are your affairs in order?" Have you wondered what that question really means? Have you considered what you can


Updated SEC guidance on the family office exclusion
  • Day Pitney LLP
  • USA
  • March 2 2012

Family offices are entities established by wealthy families to manage their wealth, plan for their families' financial future, engage in investment opportunities and provide other services to family members


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


T&E litigation update: Breakiron v. Gudonis
  • Day Pitney LLP
  • USA
  • August 20 2010

In Breakiron v. Gudonis, Case No. 09-10427-RWZ, 2010 U.S. Dist. LEXIS 80888 (Aug. 10, 2010), the United States District Court for the District of Massachusetts addressed issues concerning the disclaimer of an interest in a trust


Disclosure of foreign accounts and assets
  • Day Pitney LLP
  • USA
  • July 30 2014

U.S. persons are allowed to maintain financial accounts anywhere in the world, but they must pay tax on all income and also file special reports


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


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