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Searching Content indexed under Wealth & Asset Management by McDermott Will & Emery ordered by Published Date Descending.
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ERISA Class-Action Litigation Over Fees In Health And Welfare Plans
Sponsors and fiduciaries of health and welfare plans should be aware of a recently filed class-action lawsuit against alleged fiduciaries of a health plan.
United States
14 Dec 2018
2
Proposed New IRS Rules For Valuing Interests In Family-Controlled Entities May Curb Discounts For Estate, Gift And Generation-Skipping Tax Purposes
They would overturn well-settled law that for decades has allowed valuation discounts to be applied to these interests.
United States
15 Aug 2016
3
IRS Clarifies Requirements For Establishing Non-Willful Conduct In Offshore Disclosure Cases
Voluntary disclosure programs exist for taxpayers that are not in compliance with their tax and information reporting obligations with respect to foreign bank accounts and assets.
United States
3 Feb 2015
4
Amendments To Virtual Representation Statute Take Effect On January 1, 2015
There is increasing interest among trustees and beneficiaries to resolve disputes and modify trust documents without going to court.
United States
12 Nov 2014
5
Same-Sex Marriage Cases—Planning Opportunities and Pitfalls
The Supreme Court of the United States recently held that the federal government must recognize same-sex marriages that are valid under state law, and effectively reinstated same-sex marriage in the state of California.
United States
24 Jul 2013
6
Questions And Answers About FATCA And Foreign Trusts
The U.S. Treasury Department recently issued proposed regulations interpreting sections of the Internal Revenue Code (the Code) commonly referred to as the Foreign Account Tax Compliance Act (FATCA).
United States
22 May 2012
7
Concessions For Delinquent Information Returns Pertaining To Certain Offshore Investments Other Than FBAR Form TD F 90-22.1
The IRS has indicated that it will waive failure to file penalties with respect to delinquent Forms 5471 and similar information returns, in situations where foreign income has been reported and taxes paid, provided such filings are made by September 23, 2009.
United States
26 Aug 2009
8
DOL Final Regulation Requires Amendment To Automatic Cash-Out Provisions
On September 28, 2004, the U.S. Department of Labor (DOL) issued a final regulation allowing plan fiduciaries to satisfy their fiduciary responsibilities regarding the automatic rollover to individual retirement accounts (IRAs) of certain mandatory distributions.
United States
21 Oct 2004
9
The IP Value of Business Plans—Protection For The Entrepreneur
The England and Wales High Court recently explained that the elements of a business plan had to be analysed to support an award of damages for professional negligence against the defendant, Mr. Ball’s former lawyers and those who failed to protect his interests in the subject matter of the business plan.
UK
2 Jul 2004
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