This article provides an overview of the use of private placement group variable deferred annuity contract (also known as a group annuity contract, or GAC) by tax-exempt an foreign investors.

Sou advogado tributário americano. Me formei na academia militar do exército americano em West Point, Nova Iorque.

Speaking of Eternity, I must admit that I am a big fan of gospel music. While I like old school or traditional gospel, I prefer the newer R&B urban sound.

Using Private Placement Variable Deferred Annuity (PPVA) Contracts to Enhance the Investment Return of Foreign Investors in MLPs

Tax Planning Considerations for the Purchase of a Residence in the U.S. by Foreign Buyers

In this era of corporate inversions, there seems to be a lot of mud-slinging going around. Congress and the current Presidential administration would like to label large multi-national corporations as traitors.

The recent passing of Joan Rivers serves as a testimony to professional passion, perseverance and hard work.

The expiration of the Bush tax cuts on December 31, 2012 resulted in an increase in the top marginal income tax bracket to 39.6 percent.