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Snapshot: tax considerations for private clients in USA

USA - December 18 2020 An overview of key tax considerations for private clients in USA, including coverage of tax residence and domicile, capital gains, inheritance, real estate and trusts.

Christopher W. Boyett, Kevin E. Packman, Liam D. Crane, Patrick C. Emans, Patrick J. Duffey.

Snapshot: succession law in USA

USA - December 18 2020 A Q&A guide to succession law in USA, covering estate constitution, disposition, intestacy, claims against an estate and much more.

Christopher W. Boyett, Kevin E. Packman, Liam D. Crane, Patrick C. Emans, Patrick J. Duffey.

IRS Provides Partial Fix to Pre-Windsor Estate and Gift Tax for Transfers to Same-Sex Spouses

USA - January 19 2017 On January 17, 2017, Treasury released an advance copy of Notice 2017-15. While taxpayers who paid gift tax and/or GST tax when making a taxable gift…

Potential Transfer Tax Reform and 2016 Year-End Tax Planning Considerations

USA - December 12 2016 President-Elect Donald Trump has proposed the elimination of the federal estate tax in favor of a deferred capital gains tax on…

David Scott Sloan.

Update on Massachusetts Law Concerning Discretionary Trusts and Divorce

USA - August 9 2016 The Massachusetts Supreme Judicial Court (SJC) has reversed the appeals court decision which held that assets in a discretionary trust created by a…