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Results:1-10 of 22

Herzog Heirs Win Again in Appeals Court on Jurisdiction Over Hungarian Museums
  • Sullivan & Worcester LLP
  • USA
  • June 26 2017

A federal appeals court has upheld the growing consensus that the Foreign Sovereign Immunities Act (FSIA) confers jurisdiction over foreign state


Forms Over Substance: IRS Information Reporting Surges
  • Sullivan & Worcester LLP
  • USA
  • February 26 2016

Once upon a time, the United States federal income tax laws were largely about determining your federal taxable income and then calculating and


Gurlitt and Kunstmuseum Bern press conference in Berlin Monday November 24, 2014
  • Sullivan & Worcester LLP
  • Switzerland, Germany
  • November 20 2014

The federal government of Germany, the Bavarian Ministry of Culture, and the Kunstmuseum Bern announced today that they will hold a joint press


Massachusetts High Court clarifies that a written agreement is not required to create consignment of fine art
  • Sullivan & Worcester LLP
  • USA
  • September 26 2014

The Supreme Judicial Court of Massachusetts has answered a lingering question about the interpretation of Massachusetts's fine art consignment law, G


Massachusetts High Court clarifies: written agreement not required to create consignment of fine art and resulting trust duties
  • Sullivan & Worcester LLP
  • USA
  • September 9 2014

The Supreme Judicial Court, the high court of the Commonwealth of Massachusetts, has answered a certified question from the Bankruptcy Court about


A trust for the benefit of the public is not “the public trust”the deaccessioning debate and the Detroit Institute of Arts
  • Sullivan & Worcester LLP
  • USA
  • June 4 2014

Reflecting on the recent argument by the Detroit Institute of Arts that the City of Detroit cannot legally sell, let alone be forced to sell, the


Current estate planning opportunities scheduled to expire at end of 2012
  • Sullivan & Worcester LLP
  • USA
  • October 5 2012

Clients may wish to consider making substantial gifts to individuals or trusts prior to the end of 2012, because favourable federal gift, estate and generation-skipping transfer (“GST”) tax laws currently in effect are scheduled to expire automatically on January 1, 2013.


Estate tax advisory
  • Sullivan & Worcester LLP
  • USA
  • February 14 2011

The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, P.L. 111-312, (the “2010 Act”) was signed into law on December 17, 2010.


Internal Revenue Service ignores trust amendment designed to create designated beneficiary
  • Sullivan & Worcester LLP
  • USA
  • August 1 2010

Private Letter Ruling 201021038 (May 28, 2010) shows the importance of careful drafting for a trust designated as the beneficiary of a retirement plan.


Strict privity requirement relaxed in New York: personal representative of estate may sue estate-planning attorney for negligence
  • Sullivan & Worcester LLP
  • USA
  • August 1 2010

In Estate of Schneider v. Finmann, 2010 NY Slip Op. 05281 (June 17, 2010), the Court of Appeals of New York relaxed its doctrine of strict privity, which holds that neither an estate nor its beneficiaries may maintain an action for malpractice against an attorney who advised a decedent regarding his estate plan.