Filter by Back to results

Filter Back to results

  • Newsletter

    Wealth Management Update

    September 2024 AFRs and 7520 Rate
     
    In the Matter of the Niki and Darren Irrevocable Trust and the N and D Delaware Irrevocable Trust, No. 2019-0302-SG (Del. Ch., July 24, 2024) – Delaware Court of Chancery Holds Trust Decanting Void Due to Noncompliance with Statutory Requirements
     
    Conn. Pub. Act No. 24-104 – Connecticut Uniform Trust Decanting Act
     
    Florida Bar Trust Law Committee – Legislative Proposal Re: Amendment to Decanting Statute
     
    Neal v. Lamb-Ferrara, 2024 Fla. App. LEXIS 4172 (Fla. Ct. App., 3d Dist., May 29, 2024) - Warning to Out of State Lawyers Who Advise Florida Residents on Trust/Estate Planning and Administration Matters
     
    ABA Formal Ethics Opinion 511R – Confidentiality Obligations of Lawyers Posting to Listservs
     
    Conley v. Conley (In re Conley Trust), No. 366180 (Mich. Ct. App., July 18, 2024) – Michigan Court Holds Beneficiaries Properly Issued K-1s in Connection with Transfer Made Pursuant to a Trust Settlement Agreement
     
    FedEx Corp. v. United States, W.D. Tenn., No. 2:20-cv-02794 – District Court Requests Supplemental Briefing on Impact of Loper Bright Doctrine in a Federal Tax Case; Taxpayer and Government Unsurprisingly Disagree
     
    IRS Promulgates Final Regulations and Additional Proposed Regulations with Respect to Required Minimum Distributions from Qualified Retirement Accounts

    September 2024

  • Newsletter

    Regulation Round Up

    From Regulatory & Compliance on August 2024

  • Newsletter

    Regulation Round Up

    From Regulatory & Compliance on July 2024

  • Newsletter

    UK Tax Round Up

    Welcome to July's edition of the UK Tax Round Up. This month features a call for evidence from the government on potential changes to the tax on carried interest and interesting decisions on the application of the carried interest tax regime rules, the non deductibility of costs related to share and business sales, whether a UK company was resident in the US for double tax treaty purposes by reason of domestic US tax rules and a “special capital” scheme on similar terms to the recent BlueCrest case.

    July 2024

  • Newsletter

    Regulation Round Up

    Key developments in June 2024

    From Regulatory & Compliance on June 2024

  • Newsletter

    UK Tax Round Up

    Welcome to June's edition of the UK Tax Round Up. This month features the latest Court of Appeal decision in a trilogy of recent cases regarding the loan relationship “unallowable purpose” test, an Upper Tribunal decision regarding the application of the old “abuse” provision in the Ireland/UK double tax treaty and further development in the line of recent IR35 decisions.

    June 2024

  • Newsletter

    Regulation Round Up

    Key developments in May 2024

    From Regulatory & Compliance on May 2024

  • Newsletter

    Wealth Management Update

    June 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts
     
    U.S. Senate Targets Grantor Retained Annuity Trusts
     
    IRS Issues Notice 2024-35, Providing Relief for Taxpayers Who Failed to Take RMDs  
     
    The IRS Adopts New Reg. § 26.2642-7
     
    Finkbeiner, PLC v. Estate of Scott, No. 363756, 2024 BL 112514 (Mich. Ct. App. Mar 21, 2024)
     
    New Challenges to the CTA Argue Alternative Theories for the Law's Unconstitutionality
     
    U.S. House of Representatives Passes Bipartisan H.R. 6408, Suspending the Tax-Exempt Status of Terrorist Supporting Organizations

    June 2024

  • Newsletter

    UK Tax Round Up

    Welcome to May’s edition of the UK Tax Round Up. This month has seen three interesting tribunal decisions on the unallowable purpose test applied to intragroup loan arrangements, the meaning of income tax advantage in the transactions in securities rules and VAT recovery on advisers’ fees in a share sale.

    May 2024

  • Newsletter

    Regulation Round Up

    Key developments in April 2024

    From Regulatory & Compliance on April 2024