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Results: 1-10 of 82

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


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


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


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


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


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


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