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The IRS recently released published guidance relating to the treatment of foreign currency gains of real estate investment trusts ("REITs") from overseas real estate operations.

On August 19, 2009, the Internal Revenue Service (IRS) and the U.S. Department of Justice announced a settlement agreement with UBS regarding certain accounts held at the bank by U.S. persons.

The Washington Supreme Court recently upheld as constitutional the state's capital gains tax (WA Cap Gains Tax) that was enacted in 2021.

On May 4, 2009, President Obama and Treasury Secretary Geithner unveiled two components of the Administration’s plan relating to US international tax reform.

Transferring wealth to a spouse who isn't a U.S. citizen can create complex gift, estate and generation-skipping transfer tax challenges.

Many transactions take place over the useful lives of capital assets, from initial capital planning and budgeting to ultimate disposal.

On 27 September 2024, the Securities and Exchange Commission (SEC) adopted "EDGAR Next," a collection of rule and form amendments intended to improve access to, and management of, accounts on the SEC's filing portal, the Electronic Data Gathering, Analysis, and Retrieval system, or "EDGAR."

A flurry of recent activity on Wall Street – and the accompanying press – heralds the arrival of a new entrant in the ever-evolving parade of securities developed to meet liquidity needs of companies and entice interest among investors.

As many of you may already be experiencing, the ability to transact secondary deals in the U.S. has become much more complicated since the U.S. tax code overhaul.

The February § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.6%, up 0.2% from January.

When Signature Bank and Silicon Valley Bank were placed in receivership, the Federal Deposit Insurance Corporation (FDIC) transferred their respective assets to "bridge depository institutions"...

The first of these objectives can be realized when a business entity is utilized to facilitate gifting or transfers to children and other beneficiaries, often at discounted values...

While the affluent will pay more in taxes this year, that is probably not the case for the very wealthiest — those worth hundreds of millions or more.

Usufruct is typically used as an advantageous estate planning technique in Europe and in particular in France. However, in situations where US tax laws come into play, the advantages of using it can be diminished or negated, depending on ....

June 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts...

They discuss the key arguments raised in the trial over the claims, and the evidence relied upon by the court in finding in MetWest's favor across the board.

Secondaries deal volume reached unprecedented heights in 2021 as fund investors rebalanced their portfolios and fund managers tapped GP-led transactions...

On August 21, 2019, the Securities and Exchange Commission (SEC) voted 3 to 2 to adopt new interpretive guidance (the "Voting Interpretation") applicable to investment advisers regarding their