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As part of California's annual budget ordeal, rather than enacting new taxes, the legislature enacted (and the Governor signed) various income shifting and tax acceleration provisions.
On December 23, 2008, President Bush signed the Worker, Retiree,and Employer Recovery Act of 2008 (H.R. 7327) (the "WRERAct"), which provides that owners and beneficiaries ofIRAs and other defined contribution plans who are required to takerequired minimum distributions ("RMDs") from their plans in tax year 2009, will generally be able to leave their money in their plans (hopefully to grow) without suffering anypenalty for failure to withdraw. The normal rules still apply for 2008.
A recent judgment of the Royal Court of Jersey demonstrates its approach to an application to set aside a trust and certain gifts made under it on the grounds of mistake.
A Jersey law trust. A Jersey corporate trustee. Divorcing beneficiaries, both of whom are resident in a foreign jurisdiction. What should you do? What shouldn’t you do?
Adaptation – An adjustment in natural or human systems to a new or changing environment. "Adaptation to climate change" refers to an adjustment in natural or human systems in response to actual or expected climate change or its effects that serves to moderate harm (or vulnerability to harm) or exploit beneficial opportunities.
China’s Ministry of Commerce (MOFCOM) has continued its recent trend of taking an activist approach to merger control in imposing conditions under the Anti-Monopoly Law (AML) on the clearance of two proposed mergers, Pfizer/Wyeth and General Motors/Delphi.
As we all know, Michael Jackson died this past summer. Although the stories of his unusual lifestyle and abuses have flooded the media, it appears that his estate plan was rather conventional.
Letters of intent or memoranda of understanding are frequently used in private equity transactions to evidence the preliminary understanding of a potential transaction before the parties commit significant time and resources to the transaction.
The Obama administration continues to tout the performance of the "American Recovery and Reinvestment Act of 2009," signed into law February 17, 2009 and commonly called the "Stimulus Bill" (Public Law 111-5).
Mourant du Feu & Jeune has recently made a successful application on behalf of its client, Mr Gary Kaplan, to secure the discharge of a saisie judiciaire obtained at the United States' behest freezing all his realisable property situate in Jersey.
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