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Recognizing Signs of Elder Abuse (and Traits of Elder Abusers)
  • LeClairRyan
  • USA
  • August 17 2016

My goal in this blog post is to discuss character traits of elder abusers so that you can recognize them and hopefully protect yourself, your family

Duties of a Trustee Prior to Default: A Tale of a Lapsed UCC Filing
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • May 31 2016

A typical bond indenture provides that prior to the incurrence of an event of default, a trustee's obligations are limited to those specifically set

Is the $5 million gift tax exemption in jeopardy?
  • Arnall Golden Gregory LLP
  • USA
  • November 16 2011

Federal wealth transfer tax law enacted in December 2010 (the “2010 Tax Act”) increased gift, estate and generation-skipping transfer tax exemptions to $5 million for calendar years 2011 and 2012.

Potential reduction in federal gift, estate and generation-skipping transfer tax exemptions
  • Day Pitney LLP
  • USA
  • November 11 2011

Rumors are circulating that the Joint Select Committee on Deficit Reduction (the "Super Committee") -- cut $1.2 trillion from the federal deficit over the coming decade -- will recommend a reduction in the federal gift, estate and generation-skipping transfer ("GST") tax exemptions when it releases its recommendations on November 23, 2011.

Rumors circulating about possible early reduction of estate & gift tax exemption
  • Loeb & Loeb LLP
  • USA
  • November 10 2011

Rumors have begun to circulate among tax and financial advisors about a possible early reduction of the $5 million estate, gift, and generation-skipping transfer tax exemption.

Time remaining to make large gifts might be shorter than expected
  • Taft Stettinius & Hollister LLP
  • USA
  • November 8 2011

As we have written in previous ebulletins, the current federal gift, estate and generation skipping tax (GST) exemptions are $5 million.

In the matter of the representation of BB, A and C: validity of appointment of successor trustees
  • Ogier
  • Jersey
  • October 31 2011

This case concerned the invalid exercise of a power of appointment of trustees.

Fixing “broken” trusts: decanting under the revised New York statute
  • Moses & Singer LLP
  • USA
  • October 3 2011

A significant tool in estate planning is the irrevocable trust.

Taxation of non-domiciled individuals
  • Herbert Smith Freehills LLP
  • United Kingdom
  • September 27 2011

Under current rules, non-UK domiciled individuals are liable to UK tax only on the income and gains which arise in the UK.

Amendments to the Power of Attorney Act: new duties and powers for attorneys effective September 1, 2011
  • Borden Ladner Gervais LLP
  • Canada
  • September 12 2011

Effective September 1, 2011, the Adult Guardianship and Planning Statutes Amendment Act, 2007 came into force, substantially amending the existing Power of Attorney Act (British Columbia) and the Power of Attorney Regulation, B.C. Reg. 202011.