Mondaq USA: Corporate/Commercial Law > Trusts
Dickinson Wright PLLC
Generation-Skipping Transfer (GST) trusts have long been a popular estate tax planning tool used to defer transfer tax to a future generation. While the estate tax exemption is at a historical high,
McLane Middleton, Professional Association
New Hampshire recently signaled its intention to be one of the leading states for fiduciaries to consider by enacting The New Hampshire Foundation Act, making it the first state to permit the establishment of civil law foundations.
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
Day Pitney LLP
Estate planning for non-U.S. persons differs from domestic planning, not only in the specific rules that apply but also in the mental outlook that the planner must bring to the process.
Ostrow Reisin Berk & Abrams
More than $120 billion of our nation's income flows through trusts, and the Supreme Court will hear a case that may clarify how much states are able to tax.
Orrick
On January 14, U.S. District Judge Katherine Polk Failla of the Southern District of New York granted a joint request from plaintiff certificateholder Royal Park Investments
Reed Smith
On January 11, 2019, the United States Supreme Court granted certiorari in North Carolina Department of Revenue v. The Kimberly Rice Kaestner 1992 Family Trust ("Kaestner").
Baker Donelson
Sweeping changes to federal tax laws have introduced certain estate planning opportunities that can be implemented now and over the next few years.
Cadwalader, Wickersham & Taft LLP
On November 30, 2018, the Administrator of the Colorado Uniform Consumer Credit Code (the "Administrator") took Colorado's longstanding litigation against marketplace lenders Avant
McLane Middleton, Professional Association
Q: My business is an LLC taxable as a partnership and has only a few members. I understand that the new federal partnership audit rules may require me to name a "partnership representative."
Proskauer Rose LLP
Important federal interest rates continue to rise.
Butler Snow LLP
So, you're cruising along in the pre-FATCA/CRS world.
Cadwalader, Wickersham & Taft LLP
The Office of the Comptroller of the Currency ("OCC") released Policies and Procedures Manual 5310-13 ("PPM 5310-13").
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.
Proskauer Rose LLP
These same rates are used in connection with sales to defective grantor trusts.
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.
Cadwalader, Wickersham & Taft LLP
In September 2017, the Bureau of Consumer Financial Protection (the "Bureau") brought an enforcement action against the National Collegiate Student Loan Trusts for alleged violations of consumer financial protection laws in connection with student loan debt collection practices.
Mayer Brown
Welcome to Mayer Brown's Capital Markets Tax Quarterly (CMTQ). This is a new publication for Mayer Brown's Tax practice, so let us explain what we're about.
Proskauer Rose LLP
The October § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 3.4%, down slightly from 3.44% in September.
Most Popular Recent Articles
McLane Middleton, Professional Association
New Hampshire recently signaled its intention to be one of the leading states for fiduciaries to consider by enacting The New Hampshire Foundation Act, making it the first state to permit the establishment of civil law foundations.
Dickinson Wright PLLC
Generation-Skipping Transfer (GST) trusts have long been a popular estate tax planning tool used to defer transfer tax to a future generation. While the estate tax exemption is at a historical high,
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.
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 ...
Day Pitney LLP
Estate planning for non-U.S. persons differs from domestic planning, not only in the specific rules that apply but also in the mental outlook that the planner must bring to the process.
Ostrow Reisin Berk & Abrams
More than $120 billion of our nation's income flows through trusts, and the Supreme Court will hear a case that may clarify how much states are able to tax.
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.
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...
Cadwalader, Wickersham & Taft LLP
On November 30, 2018, the Administrator of the Colorado Uniform Consumer Credit Code (the "Administrator") took Colorado's longstanding litigation against marketplace lenders Avant
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.
Article Search Using Filters
Related Topics
Mondaq Advice Center (MACs)
Popular Authors
Popular Contributors
Up-coming Events Search
Tools
Font Size:
Translation
Channels
Mondaq on Twitter
Partners
In association with