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Morris James LLP
In a typical equipment trust structure, a company engages the services of a trustee to form and maintain a trust in accordance with local law.
McLane Middleton, Professional Association
When planning for the future care of a loved one, it is important to consider the individual's special needs and any available government assistance programs in order to supplement such programs and enhance the individual's quality of life ...
Bilzin Sumberg Baena Price & Axelrod LLP
Florida's newest trust laws taking effect this summer are turning up the heat in what is already a hot estate planning scene. With the federal estate and gift tax exemption for U.S. citizens...
Crowe & Dunlevy
A new law will go into effect Nov. 1 which will level the playing field for the acquisition of operational equipment, supplies and services by governmental entities.
Venable LLP
A California state appellate court recently upheld the trial court's decision in The 2009 Metropoulos Family Trust v. Franchise Tax Board that nonresident shareholders of an S corporation source gain...
Cadwalader, Wickersham & Taft LLP
On April 29, 2022, the U.S. Court of Appeals for the Third Circuit granted a petition for permission to appeal in Consumer Financial Protection Bureau v. The National Collegiate Master Student...
Torres Trade Law, PLLC
On May 8, 2022, the Department of the Treasury's Office of Foreign Assets Control ("OFAC") issued a determination pursuant to Executive Order ("EO") 14071.
Milbank LLP
Although Tax Court awarded the taxpayer a victory in Estate of Levine, its reasoning handed the IRS a heretofore unidentified and potentially potent weapon.
Proskauer Rose LLP
March 2022 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
Stark & Stark
In 2022, the annual exclusion for Federal Gift Taxes increased to $16,000 per person per year.
Greensfelder, Hemker & Gale
The Internal Revenue Service has released the Applicable Federal Rates (AFRs) for March 2022. AFRs are published monthly and represent the minimum interest rates that should be charged for family loans to avoid tax complications.
Collective investment trusts (CITs) are winning the hearts, minds and dollars of growing numbers of defined contribution (DC) plans. If you are not aware of the trend, ...
Cadwalader, Wickersham & Taft LLP
On February 11, 2022, the U.S. District Court for the District of Delaware granted a motion for interlocutory appeal in Consumer Financial Protection Bureau v. The National Collegiate Master Student Loan Trusts filed by ...
Freeman Law
Taxpayers have long utilized trust arrangements for the transfer of wealth to beneficiaries or for the protection of assets from creditors.
Mayer Brown
LexisNexis/Matthew Bender recently published a comprehensive update by Anna Pinedo and Bradley Berman of "The Trust Indenture Act of 1939," which is Chapter 8 of the Federal Securities Act of 1933 treatise.
Ropes & Gray LLP
In our October Alert, we wrote about the House budget reconciliation bill, H.R. 5376, called the Build Back Better bill (the "Bill").
Vandenack Weaver Truhlsen
This week on Legal Visionaries our host Mary Vandenack and her guest, Mike Weaver, Managing Member at Vandenack Weaver discuss some techniques using trusts that business owners should consider when selling.
Stark & Stark
Throughout 2021, Congress and the Executive Branch proposed tax code changes that – had they ultimately passed – would have significantly changed various estate planning techniques.
Cades Schutte LLP
Effective January 1, 2022, Hawai‘i will join 34 other states and the District of Columbia in adopting the Uniform Trust Code ("UTC").
Withers LLP
Charitable giving incentives and the tax reliefs enjoyed by nonprofit institutions form an important part of tax policy in the Anglo-North American world.
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