1,291 results found

With respect to the 2008 calendar year, each United States person who had a financial interest in, or signature or other authority over, any foreign financial account generally must file Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (the “FBAR”), by June 30, 2009. The FBAR and related instructions were revised for filings in respect of the 2008 calendar year, and two aspects of these revisions have given rise to recent uncertainty and are of particular interest to the asset m

Work-in-process (WIP) inventory is an important entry on a manufacturer's balance sheet. Monitoring WIP is critical not only to ensure that your financial statements...

Troubled offshore funds may have to become more creative in looking to protect their U.S. assets from creditors, if a controversial new bankruptcy court decision is upheld. A U.S. bankruptcy court in New York has declined to recognize the Cayman Islands liquidation proceedings filed by two Bear Stearns hedge funds whose Cayman liquidators had sought to protect against seizure of U.S. assets by filing petitions for protection under Chapter 15 of the Bankruptcy Code.

Although other states have increasingly recognized the tort of intentional interference with an inheritance, New Jersey has been slow to do so.

If you own a rental home or two, your personal assets might be more exposed than you think. Around one in three homes in Virginia is rented...

California voters may soon be asked to decide on The Billionaire Tax Act, commonly referred to as the “Billionaire Tax.” Now that the measure achieved...

Delaware Statutory Trusts (DSTs) continue to grow in popularity as a passive real estate investment vehicle — especially for investors seeking a streamlined option in a 1031 exchange.

For a quarter of a century, the Venezuelan people have faced profound economic, social and institutional disruptions.

On Oct. 7, 2016, the New Jersey legislature approved a bill that would eliminate the New Jersey estate tax by 2018.

In the early stages of the COVID-19 crisis, the ripple effects of the pandemic and the ensuing economic turmoil have combined to chill the M&A market across most industries.

As chief operating officer, Leah oversaw the creation of her company's contingency (or disaster) plan. When a Category 4 hurricane put that plan to the test, it passed with flying colors.

As chief operating officer, Leah oversaw the creation of her company's contingency (or disaster) plan. When a Category 4 hurricane put that plan to the test, it passed with flying colors.

News of the expected phase-out of New Jersey's estate tax — along with changes to federal estate tax laws in recent years — means that many New Jersey residents should consider simplifying their estate planning documents to eliminate outdated provisions designed to save state and federal estate taxes.

A major advantage of current federal tax law is that estate tax exemption "portability" is now permanent.

Planning for retirement has never been more important, especially for those in my generation (Millennial) and for the generations that have and are to come after me (Generation Z and Alpha).

As part of the Tax Cuts and Jobs Act (TCJA), the estate and gift tax exemption was doubled for tax years 2018-2025.

Does your organization accept donations of nonfinancial assets, such as vehicles, food, clothing, supplies, equipment or services? If so, be sure you are familiar with the new accounting rules...

Hello, and thank you for joining us today on this Ropes & Gray podcast, the latest in our series of podcasts and webinars focused on topics of interest for asset managers and institutional investors.