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Entrepreneurs and professionals with global interests face a unique challenge: the US tax system reaches far beyond its borders. US citizens...

On July 28, 2016, the Delaware Chancery Court allowed claims of unfair dealing against the Board of property management company Riverstone National Inc. to survive where the directors facilitated a...

On August 9, 2016, the Internal Revenue Service issued Revenue Procedure 2016-42, which permits long-term CRATs to avoid the application of the often fatal "probability of exhaustion" test.

LexisNexis/Matthew Bender recently published a comprehensive update by Anna Pinedo and Bradley Berman of "The Trust Indenture Act of 1939," which is Chapter 8 of the Federal Securities Act of 1933 treatise.

The Los Angeles-based Daily Journal featured the article, "A Brief Overview of the California Uniform Trust Decanting Act," ...

A recent review by Jeffrey W. Pompeo of New Jersey's pet trust law was published in the New Jersey Law Journal, describing some of the deficiencies of the existing law.

Our latest On point. focuses on real estate investment trusts ("REITs").

For this purpose, contributions in accordance with a Collective Bargaining Agreement are considered to be labor organization contributions.

Pryor Cashman is pleased to announce that Paul E. Van Horn and Erica Howard-Potter have joined the firm as partners in the Trusts + Estates Practice and Private Client Group.

Trusts are frequently used in commercial transactions, including for bond issuances and certain types of security.

In Austin Trust Co. v. Houren, beneficiaries of a trust executed a family settlement agreement with the trustee and the former trustee's estate. No. 14-19-00387-CV, 2021 Tex. App. LEXIS 195...

After much anticipation, the Internal Revenue Service issued proposed regulations on August 2, 2016, limiting the ability to take valuation discounts in connection with certain intra-family.

We're publishing a series of short articles this week about what changes tax professionals would like to see in tax laws and regulations. Today's essay is from Lowenstein Sandler's Beth Shapiro Kaufman.

ChatGPT and other generative artificial intelligence ("AI") applications are not merely coming for our jobs; they are also among the most powerful, if not dangerous, tools available to lawyers today.

Only a few months ago, it appeared that the dispute between Tom Benson had with his daughter and trustees of trusts he created was settled, but is now heading back to court.

On June 14, 2016, Governor Kasich signed House Bill 229 into law. The bill, which was over two years in the making, allows an Ohio family to establish its own trust company...

In the current economic environment, IRS-prescribed monthly interest rates for certain intra-family transactions are at historic lows.

Panama Private Interest Foundations (PIFs) are hybrid entities – part trust, part corporation – created under Panama's Private Foundation Law of 1995.