Public Law 115-97, commonly referred to as the Tax Cuts and Jobs
Act (the"Act"), was signed into law on Dec. 22,
2017.1 The Act significantly altered many provisions of
the Internal Revenue Code, resulting in substantial changes to the
calculation of personal and entity-level income taxes and the
further reduction to the pool of individuals to whom the estate,
gift and generation skipping transfer taxes will apply. Although
less than .02 percent of taxpayers are affected by the federal
wealth transfer tax, depending on an individual's age and life
expectancy, taxpayers who would not be subject to an estate tax
under the current exemption levels may still find opportunities for
making lifetime gifts. 2 By incorporating flexibility in
the structure and mechanics of a client's estate plan,
practitioners can assure a client who is uncertain about the future
"opportunity cost" of his/her gift that his/her plans can
adapt with changing family a
Register for Access and our Free Biweekly Alert for
This service is completely free. Access 250,000 archived articles from 100+ countries and get a personalised email twice a week covering developments (and yes, our lawyers like to think you’ve read our Disclaimer).
Finguerra-DuCharme's panel, "Ethical Issues in Trademark Practice: Tips for Ethically Managing Trademark Investigations," will explore:
Ethical issues arising from pre-suit investigations and other types of pre-filing searches in trademark representations;
What due diligence should be undertaken - even if a client has declined to authorize any trademark searches - before filing a new trademark application or sending a cease and desist letter;
What happens if you find a blocking registration when a client did not authorize a search; and
Other thorny issues that may arise in trademark investigations.
3 May 2018, Speaking Engagement, New York, United States
This CLE-eligible program is presented by Pryor Cashman, The FAME Center at Cardozo, The Cardozo Alumni Association's Fashion Law Practice and CARDOZO WOMEN and will be hosted at Pryor Cashman's New York office at 7 Times Square.
Topics to be explored include the definition of a useful article, feature incorporation, and how ”knockoffs” will be treated in the new legal landscape. This interactive panel presentation will be followed by networking, drinks and hors d’oeuvres.
Stock's panel, "General Data Protection Regulation and Data Privacy," will examine how to manage data protection and international harmonization, as well as coordinating the rules of different jurisdictions and the regulations applicable to them. She and her co-presenters will also discuss how the increased focus on protections affect the law, multinational companies and their employees.
As explained in an earlier article,1 a common civil law estate planning technique involves an older generation making a gift of bare ownership in an income generating asset to members of a younger generation.
On January 1, 2018, the most significant changes to the U.S. tax code in 30 years took effect. While the permanency of these changes varies, they are all currently scheduled to continue until at least 2026 ...
Trustees are often granted the power to distribute trust property "in the Trustee’s discretion" for a beneficiary’s "general well-being," "best interests," "comfort," or, most commonly, "health, education, maintenance and support."
Many dissolutions of marriage will include an alimony component. If yours does, then it is possible you will hear the term AAML bandied about during your consultation.
