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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


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


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


Hiller v. Hiller
  • Day Pitney LLP
  • USA
  • May 11 2010

In Hiller v. Hiller, Case No. 09-P-656, 2010 Mass. App. Unpub. LEXIS 455 (Apr. 28, 2010), another decision issued pursuant to Rule 1:28, the description of the underlying facts is scant, but two legal propositions relied upon by the Appeals Court are worth repeating


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


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


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


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