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Results: 1-10 of 82

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


Pellegrini v. Breitenbach
  • Day Pitney LLP
  • USA
  • May 28 2010

In Pellegrini v. Breitenbach, Case No. SJC-10458, 2010 Mass. LEXIS 293 (May 25, 2010), the Supreme Judicial Court declined to reform a will to create a charitable remainder annuity trust (CRAT) in order to minimize estate taxes and maximize distributions to the charitable beneficiaries of the will


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


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


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


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


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


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