USA - March 18 2021
President Biden signed the American Rescue Plan Act of 2021 (the “ARPA”) on Thursday, March 11. The legislation is one of the largest economic…
Nathaniel G. Dutt, Chip Gray, Drew Hermiller, C. Wells Hall, III, Matthew R. Zischke
USA - January 4 2021
After months of protracted negotiations, the Senate and the House passed the omnibus spending and Coronavirus relief bill known as the Consolidated…
Sabrina Conyers, Chip Gray, Drew Hermiller, Maurice D. Holloway, C. Wells Hall, III, William S. Richmond, Matthew R. Zischke
USA - December 3 2020
A No Contest Clause (“NCC”), also known as an in terrorem clause, in general, is a provision in an estate planning document that provides for the…
Maurice D. Holloway
USA - June 5 2020
The Internal Revenue Service (“IRS”) recently issued a Private Letter Ruling (“PLR” or “Letter Ruling”) providing non-recognition treatment to the…
Blake G. Betheil, Maurice D. Holloway, C. Wells Hall, III