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Beneficiary's Trust Interest Properly Taken for Beneficiary's Debts Under Modified Trust
  • Bingham Greenebaum Doll LLP
  • USA
  • August 14 2017

In the Matter of Frei Irrevocable Trust dated October 29, 1996, 390 P.3d 646, is a 2017 decision by the Supreme Court of Nevada holding that a


Family Business Interests, Charitable Remainder Trusts and Life Insurance: Q & A with Capital Strategies Group
  • Bradley Arant Boult Cummings LLP
  • USA
  • August 10 2017

Bradley’s Family Owned Business team asked our friends at Capital Strategies Group, Inc. to share a case illustrating how high-net-worth families


New York State Attorney General Files Lawsuit Against Queens Investment Adviser
  • Venable LLP
  • USA
  • August 10 2017

Eric Schneiderman, the Attorney General for the State of New York, recently announced a lawsuit against a Queens-based investment adviser for


The Financial Report, 10 August 2017, US Banking Developments
  • DLA Piper LLP
  • USA
  • August 10 2017

The OCC announced the issuance of its “Failure Acquisitions” booklet, which sets forth the agency’s policies and procedures for national banks and


Institutionalising the Operations of the Modern Family Office
  • Maples and Calder
  • USA
  • August 8 2017

A challenging investment environment and increasing governance requirements have impacted the needs of ultra high net worth investors. Given these


In re Estate of Kiefer & Poston v. Shelby-Love
  • Vorys Sater Seymour and Pease LLP
  • USA
  • August 7 2017

The Second and Eighth District Courts of Appeals demonstrate how difficult it is to establish undue influence. In Ohio, the general test to establish


The CRS and FATCA Registration Deadline has now passed (in a blur).
  • Maples and Calder
  • USA
  • August 3 2017

The registration deadline of 31 July, 2017 for both CRS and FATCA registrations has now passed. Financial Institutions that missed the deadline need


New Uniform Directed Trust Act
  • Holland & Hart LLP
  • USA
  • August 2 2017

More and more, I review trust agreements that appoint a trustee, but then appoint other individuals or institutions to perform certain tasks that are


Wealth Management Update - August 2017
  • Proskauer Rose LLP
  • USA
  • August 1 2017

The August 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.4, up slightly from 2.2 in July. The August


Reliance on a Tax Advisor Is Reasonable Cause for Errors on Foreign Corporation's US Return
  • Eversheds Sutherland (US) LLP
  • USA
  • July 31 2017

In a recent case, the United States Tax Court held that the taxpayer, a foreign corporation, was not liable for penalties related to failure to report