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Results: 1-10 of 104

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


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


Direct charitable rollovers extended for calendar years 2008 and 2009
  • Day Pitney LLP
  • USA
  • December 22 2008

Another welcome change to the tax laws is an extension of the opportunity for direct charitable rollovers from IRAs in certain circumstances through the end of 2009


Federal estate tax exemption increased
  • Day Pitney LLP
  • USA
  • December 22 2008

Changes to the tax laws in 2009 include a welcome increase in the federal estate tax exemption


Gift tax limits increased for 2009
  • Day Pitney LLP
  • USA
  • December 22 2008

Several key transfer tax amounts are inflation-indexed and therefore are subject to change each year


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


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


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


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