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Giordani, Swanger, Ripp & Phillips, LLP
 
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Tel: +1 512 7677100
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Austin
TX 78701
United States
By Derry Swanger, Peggy Ugent
On June 26, 2013, the United States Supreme Court issued a landmark decision in U.S. v. Windsor, striking down the exclusion of same-sex couples from the definition of spouse as set forth in the Defense of Marriage Act ("DOMA").
By Derry Swanger, Peggy Ugent
The American Taxpayer Relief Act of 2012 was passed into law...in the early hours of 2013. We would like to bring to your attention a provision that, while having received little notice in the press, could be a valuable opportunity to you.
By Stephen Phillips
The Texas tax governing authority has recently opened the door to allow businesses non-compliant with Texas tax obligations an opportunity to right their ship, and to do so in an extremely favorable manner, without interest or penalties. This amnesty program only applies for periods prior to April 1, 2012, and is further only open from June 12 through August 17, 2012. So time is of the essence.
By Peggy Ugent, Bruce Kentros
The world is shrinking. Overseas connections are expanding. Families are spread across countries and continents. Many people in the U.S. (and U.S. citizens living abroad) are beneficiaries of foreign trusts and estates, and even more seek to invest overseas.
By Peggy Ugent, Bruce Kentros
The Foreign Account Tax Compliance Act ("FATCA") became law almost two years ago.
By Bruce Kentros
There is a critical need for organs, eyes and tissues in the U.S., and thousands of people are on a waiting list at any given time.
By Leslie Giordani, Bruce Kentros
Asset protection planning should re-emerge as a high priority for wealthy individuals. Its importance has been dramatically underscored by the recent financial crisis.
In May 2009, the Texas legislature amended the Texas Business Organizations Code to include new "Subchapter M: Series Limited Liability Company," establishing the "series limited liability company" ("series LLC") as a recognized legal entity form under Texas law.
By Michael Ripp, Mari Reed, Peggy Ugent
In its continuing scrutiny of U.S. persons with international dealings, on February 8, 2011, the IRS announced a second voluntary disclosure initiative, called the 2011 Offshore Voluntary Disclosure Initiative ("OVDI"), for taxpayers not already under investigation by the IRS. IRS Commissioner Doug Shulman commented that the goal of the program is to "get people back into the U.S. tax system."
By Robert Chesner, Jr.
The mid-term elections brought meaningful change to the makeup of Congress and the lame-duck session had some equally meaningful issues to resolve with respect to taxation.
By Derry Swanger, Mari Reed, Peggy Ugent
As 2010 draws to a close, now is the time to consider making taxable gifts in light of the favorable tax provisions that are soon to expire.
By Leslie Giordani, Robert Chesner, Jr., Mari Reed, Michael Ripp
Successful advisors of high net worth individuals employ a holistic approach to their clients’ planning, one that addresses all of the clients’ goals simultaneously, rather than focusing on component goals in isolation.
By Leslie Giordani, Robert Chesner, Jr., Mari Reed, Michael Ripp
If the annuity contract holder is a natural person, income on the annuity contract will generally not be taxable during the accumulation period of a deferred annuity.
By Michael Ripp, Peggy Ugent
United States persons with foreign bank and financial accounts have long been required to annually disclose information to the U.S. Treasury Department.
By Cindy Grossman
On March 23rd, President Obama signed into law the Patient Protection and Affordable Care Act, followed shortly thereafter on March 30th by the Health Care and Education Reconciliation Act (collectively referred to herein as the "Act").