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Results:1-10 of 21

Summary of the Opportunity Zone Program
  • Proskauer Rose LLP
  • USA
  • November 8 2018

The Tax Cuts and JOBS Act enacted section 1400Z-2 of the Internal Revenue Code, which created the qualified opportunity zone program. The program is


Wealth Management Update - December 2017
  • Proskauer Rose LLP
  • USA
  • December 14 2017

The December 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.6, up from 2.4 in November. The December


Wealth Management Update - February 217
  • Proskauer Rose LLP
  • USA
  • February 2 2017

The February 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.6, up 0.2 from January. The February


Valuation Discounts for Transfers of Interests in Family Entities May Be Severely Curtailed - You May Want To Act Now
  • Proskauer Rose LLP
  • USA
  • August 10 2016

On August 2, 2016, the Treasury Department and the Internal Revenue Service (the "IRS") issued proposed regulations under section 2704 (the "Proposed


Like-kind exchange of life insurance policies PLR 201304003
  • Proskauer Rose LLP
  • USA
  • May 1 2013

The IRS privately ruled that the exchange by an irrevocable trust of a second-to-die life insurance policy for a new first-to-die policy would


PLR 201303003
  • Proskauer Rose LLP
  • USA
  • March 8 2013

The IRS privately ruled that a marital trust that qualified as a QTIP trust under Internal Revenue Code Section 2056(b)(7) would still qualify as


Rev. Proc. 2012-14 (10182012)
  • Proskauer Rose LLP
  • USA
  • December 7 2012

The IRS released the inflation adjustments affecting various sections of the Internal Revenue Code for 2013.


General explanations of the administration's fiscal year 2013 revenue proposals (February 2012)
  • Proskauer Rose LLP
  • USA
  • April 2 2012

Each year, the U.S. Department of the Treasury issues a report setting forth the revenue proposals of the current presidential administration.


Revenue procedure 2011-48 (October 14, 2011)
  • Proskauer Rose LLP
  • USA
  • December 5 2011

The IRS has issued guidance on the procedure for the filing and resolution of a Protective Claim for Refund of estate tax that is based on a deduction for a claim or expense under section 2053 of the Internal Revenue Code (Code).


Proposed Treas. Reg. 1.67-4
  • Proskauer Rose LLP
  • USA
  • November 15 2011

Treasury has issued new proposed Regulations in connection with what costs incurred by estates or non-grantor trusts are subject to the 2 floor for miscellaneous deductions under I.R.C. 67(a).