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Cleary Gottlieb Steen & Hamilton LLP
Because of the difficulty having documents witnessed and notarized while we practice social distancing, a number of Governors have signed emergency orders...
McLane Middleton, Professional Association
New Hampshire continues to be a premier location for establishing and administering trusts. The state's progressive trust code
Sheppard Mullin Richter & Hampton
As we all learn to cope with the unprecedented changes to our daily lives imposed by the COVID-19 crisis, we want to assure you that the Sheppard Mullin estate planning team ...
Holland & Knight
Over the past month, fear surrounding the continued spread of the coronavirus (COVID-19) and a global financial crisis,...
Pearl Cohen Zedek Latzer Baratz
The Internal Revenue Code of 1986 (the "Code"), generally requires annual information reporting of a U.S. person's contributions to, ownership of, and distributions from, foreign trusts.
Holland & Knight
A "shareholder trust" is a trust which holds shares in a corporation. For purposes of this discussion, it also could relate to a trust holding an interest in a limited liability company or partnership
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.
Cleary Gottlieb Steen & Hamilton LLP
This memorandum provides an update regarding certain tax and trust law changes of interest to individual clients, as well as related planning opportunities that clients may wish to consider.
Day Pitney LLP
Connecticut recently adopted new trust laws that go into effect on January 1, 2020.
Proskauer Rose LLP
The December Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.0%, which is unchanged from the November rate.
Proskauer Rose LLP
The estate and gift tax regimes have been permanent and unified since the passage of The American Taxpayer Relief Act of 2012 (the "2012 Act").
Ostrow Reisin Berk & Abrams
To protect assets, your trust must own them and be irrevocable.
Eide Bailly LLP
For this purpose, contributions in accordance with a Collective Bargaining Agreement are considered to be labor organization contributions.
Day Pitney LLP
The Connecticut General Assembly passed a bill that significantly updates Connecticut trust law.
Shipman & Goodwin LLP
During the 2019 regular legislative session, the Connecticut General Assembly passed An Act Concerning the Connecticut Uniform Trust Code, also known as the UTC.
Cadwalader, Wickersham & Taft LLP
During the past decade there has been a significant shift in the ownership and structure of the private trust business that serves high net worth individuals and families in the United States
Withers LLP
In the biggest tax case for trusts in decades, North Carolina Department of Revenue v. Kimberley Rice Kaestner 1992 Family Trust
Caplin & Drysdale
A landmark Supreme Court decision decided last week calls into question the constitutionality of local (District of Columbia, Maryland, and Virginia) fiduciary income tax regimes.
Vistra
Our relationship with this family client dates back to 1990 when our present client's father was caught in the storm of the Asian financial crisis. Due to personal guarantees, most of the family's
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