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Searching Content indexed under Inheritance Tax by McDermott Will & Emery ordered by Published Date Descending.
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1
Estate Tax (Video)
Estate Tax - Video
United States
28 Mar 2018
2
Waiting For Relief From Retroactivity
Retroactivity is an endemic problem in the state tax world. The past year has seen retroactive repeal of the Multistate Tax Compact in Michigan, as well as significant retroactivity issues in New York, New Jersey and Virginia.
United States
16 Dec 2015
4
Congress Avoids The Fiscal ‘Cliff’—Now What?
The new federal tax bill establishes permanent income, estate, gift and generation-skipping transfer tax provisions that present additional planning opportunities for 2013 and beyond.
United States
14 Jan 2013
5
Prompt Action Required To Take Advantage Of Expiring Transfer Tax Benefits
The Tax Relief Act of 2010 fundamentally altered wealth transfer planning by substantially increasing the gift tax and generation-skipping transfer (GST) tax exemptions, which are now each $5,120,000.
United States
16 Apr 2012
6
Same-Sex Marriage Legalized In New York: Implications For Estate And Tax Planning
New York recently became the seventh jurisdiction in the nation to permit same-sex marriages, which will have a significant impact on tax and estate planning for New York residents who are parties to same-sex marriages.
United States
4 Aug 2011
7
Final FBAR Regulations Clarify Filing Obligations
The final FBAR regulations, effective on March 28, 2011, help to clarify the filing obligations of limited liability companies, trust beneficiaries and those holding signatory authority over foreign financial accounts.
United States
27 May 2011
8
Wealth Transfer Planning Considerations for 2011 and 2012
The new federal transfer tax law provides unprecedented planning opportunities for 2011 and 2012.
United States
24 Jan 2011
9
Year-End Legislation Extends Key Provisions for Businesses, Provides 100 Percent Expensing for Certain Assets and Enacts New Foreign Procurement Excise Tax
As part of legislation enacted at the end of 2010, the U.S. Congress extended several beneficial tax provisions for businesses, including the research credit, active financing exception under Subpart F and look-through rule for payments between controlled foreign corporations.
United States
10 Jan 2011
10
Transfer Tax Law Changes; GST Planning Available Only in 2010
The new federal tax law presents an extraordinary wealth transfer opportunity, but the generation-skipping transfer tax sale ends December 31, 2010.
United States
31 Dec 2010
11
Health Care Reform: New Deduction Limit on Compensation Paid by Certain Health Insurers
New health care reform laws impose a $500,000 deduction limit on compensation paid by certain health insurers and their related companies to all employees and other individual service providers.
United States
8 Jul 2010
12
Health Care Reform: PPACA Interim Final Regulations on Pre-existing Condition Exclusions, Lifetime and Annual Limits, Rescissions and Patient Protections
The U.S. Departments of Health and Human Services, Labor and the Treasury have issued interim final rules on pre-existing condition exclusions, lifetime and annual limits, rescission of coverage and patient protections.
United States
8 Jul 2010
13
IRS Reverses Position on Community Property Treatment for Registered Domestic Partners
Recent statements by the Chief Counsel of the Internal Revenue Service change the way in which registered domestic partners and same-sex spouses in California must report their community property income for federal tax purposes, and eliminate any concern that the creation of community property will trigger a taxable gift from one partner to the other.
United States
22 Jun 2010
14
What Just Happened To The Federal Transfer Tax System?
In 2010 a whole new set of tax rules could apply to gifts and assets passing from estates.
United States
11 Jan 2010
15
Roth IRA Conversion Rule Changes
Beginning January 1, 2010, conversions from a traditional IRA to a Roth IRA will become available to all individuals, regardless of their incomes.
United States
11 Jan 2010
16
New Guidance On Expatriation Exit Tax
U.S. Treasury has published new guidance concerning the exit tax applicable to expatriates and former long-term green card holders.
United States
17 Nov 2009
17
Legislation Affecting Federal Estate And Gift Tax
Congress is rapidly running out of time to address the “disappearing” estate tax set to occur on January 1, 2010, so individuals should stay abreast of the latest developments.
United States
19 Jun 2009
18
2009 Changes To Federal And Illinois Estate Taxes Warrant Estate Plan Review
For Illinois residents, older marital deduction formulas may not capture the new federal exemption's full benefit; additional planning may reduce the Illinois estate tax cost of realizing the full increased federal estate tax exemption.
United States
28 Jan 2009
19
Changes To Federal And State Estate Taxes Warrant Estate Plan Review
For many residents, federal and state tax law changes merit additional planning to reduce total taxes and confirm the dispositive plan under the estate plan instruments.
United States
27 Jan 2009
20
IRS Issues Long-Awaited Guidance On 403(B) Annuities For Tax-Exempt Organizations
On November 16, 2004, the IRS issued comprehensive proposed regulations applying to tax-sheltered annuities (also known as 403(b) annuities or tax-deferred annuities). This type of benefit is available only to employees of organizations exempt from federal income tax under Section 501(c)(3) of the Internal Revenue Code and to employees of public educational institutions.
United States
19 Nov 2004
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