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McLane Middleton, Professional Association
Somehow, we've finally made it to 2021, and at least a few readers may have formed new business entities with the Secretary of State that have effective dates of Jan. 1, 2021.
Proskauer Rose LLP
The February Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is .6%, which is unchanged from the January rate.
Foley Hoag LLP
On January 1, 2021, Congress overrode President Trump's veto of the National Defense Authorization Act for Fiscal Year 2021 (the "NDAA"),
Pryor Cashman LLP
Given the potential reduction of the federal gift tax exemption in the years ahead, the socioeconomic uncertainties caused by the Coronavirus pandemic, and historically low interest rates, ...
Mayer Brown
Our latest On point. focuses on real estate investment trusts ("REITs").
Chamberlain, Hrdlicka, White, Williams & Aughtry
The Tax Cuts & Jobs Act (TCJA) includes Internal Revenue Code Section 67(g) which on its face suspends all miscellaneous itemized deductions for any taxable year...
Proskauer Rose LLP
Important federal interest rates continue to hold relatively steady. The October Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 0.4%, which is...
Withers LLP
California family courts have broad powers under the Family Code to consider the nature of assets held directly or indirectly for the benefit of spouses and parents when determining the amount...
Lewis Roca Rothgerber Christie LLP
Twenty years ago, in the spring of 2000, the Colorado Supreme Court released its decision in Lagae v. Lackner. The decision rejected a creditor's attack on a valuable Colorado ranch.
Thompson Coburn LLP
In Zieve, Brodnax & Steele, LLP v. Dhindsa, the California Court of Appeal held a California statute that establishes the priority of payment of proceeds from a nonjudicial foreclosure sale does...
Ruchelman PLLC
Many foreign grantors establish foreign trusts to benefit themselves and their foreign beneficiaries. It is not uncommon, however, for a foreign beneficiary to relocate to the United States.
Proskauer Rose LLP
May 2020 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts AFRs
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.
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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