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Rimon P.C.
There are two schools of thought on naming at trust as a beneficiary of an IRA: (1) NEVER DO IT, and (2) do it if it meets your goals.
Arnold & Porter
On July 12, 2019, Connecticut Governor Ned Lamont signed into law sweeping changes to the state's trust laws, which will take effect January 1, 2020.
Withers LLP
In the biggest tax case for trusts in decades, North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust
Orrick
The Third Circuit Court of Appeals affirmed a trial's court's dismissal of IKB International SA's claims against Wilmington Trust Co., holding that IKB had not demonstrated that Wilmington violated its contractual obligations.
Arnold & Porter
The Trustee succeeded to the Committee as plaintiff in the breach of fiduciary duty case.
Withers LLP
The Los Angeles-based Daily Journal featured the article, "A Brief Overview of the California Uniform Trust Decanting Act," ...
Hall Booth Smith, P.C.
So, do you have a desire to gift or bequeath money to your favorite charitable organization, but are concerned that either (i) you will need the income generated by the property during your retirement or ...
Stroock & Stroock & Lavan LLP
For many years, co-op and condo boards have been averse to allowing the purchase or transfer of apartments through trusts. Under these financial arrangements the trustor (or grantor) gives the trustee
Butler Snow LLP
So, you're cruising along in the pre-FATCA/CRS world.
Withers LLP
Non-charitable private foundations have long been used in civil law jurisdictions as an alternative to the common law ‘trust' to hold wealth for the benefit of a family.
Mayer Brown
On October 31, 2018, the US Internal Revenue Service ("IRS") released proposed regulations ("Proposed Regulations") that, if finalized, may substantially impact the way in which multinational corporations finance their operations.
Masuda, Funai, Eifert & Mitchell, Ltd.
The Great Recession of 2008 may seem a distant memory.
Mayer Brown
In connection with offerings of securities, the underwriters or placement agents negotiate a lock-up agreement with the issuer and its directors, officers, and control persons.
Day Pitney LLP
Generally, miscellaneous itemized deductions include all deductions subject to the so-called 2% floor.
Kramer Levin Naftalis & Frankel LLP
Selecting the right trustee to administer the property you have placed in a trust is an important decision, and can be more difficult than choosing the executor who will administer your estate.
Pryor Cashman LLP
The Non-Profit Revitalization Act of 2013 ("N-PRA" or the "Act"), which has been characterized as the most sweeping legislation to affect nonprofit organizations in New York in over 40 years ...
Caplin & Drysdale
On May 21, 2018, the IRS Large Business and International division added foreign trust information reporting to its "compliance campaigns," signaling that the IRS sees a "compliance risk" in this area ...
Archer & Greiner P.C.
This article examines the issue of whether a trust or a trustee is the member of a limited liability company (LLC), how a membership interest should be titled, and the consequences...
Fredrikson & Byron, P.A.
The choice of a chapter 11 operating trustee can provoke a fight.
WilmerHale
Startups should expect to pivot and iterate, but taking time to consider a coherent business strategy can save a company from a lot of pain down the road.
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