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Results: 1-10 of 104

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


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


New York tax law changes
  • Day Pitney LLP
  • USA
  • July 30 2014

On March 31, 2014, New York state enacted several significant changes to its laws concerning estate, gift and fiduciary income taxes. The following


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


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


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
  • Day Pitney LLP
  • USA
  • January 8 2013

As has been widely reported, on January 2, President Barack Obama signed the American Taxpayer Relief Act of 2012. The act avoids the significant tax


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


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