We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results:1-10 of 16

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


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.


U.S. stock owned by British citizen residing in Belgium included in taxable estate, but penalties abated
  • Sullivan & Worcester LLP
  • USA, Belgium
  • August 1 2010

In an interesting case before the U.S. Court of Appeals for the First Circuit, the estate of Noordin Charania appealed the IRS' determination that all of Noordin's Citigroup stock was includible in his estate and the IRS' refusal to abate an additional penalty assessed during audit.


Maura C. Carney
  • Sullivan & Worcester LLP

Michael M. Davis
  • Sullivan & Worcester LLP

Alison E. Lothes
  • Sullivan & Worcester LLP


Christina N. Asimacos
  • Sullivan & Worcester LLP