Carol Fitzsimmons

Carol Fitzsimmons

Hodgson Russ LLP

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Latest Publications


U.S. Tax Return Filings

IRS News Release IR-2015-70 (April 10, 2015) contains helpful but not exhaustive information about the filing obligations of US citizens and resident aliens abroad. Taxpayers outside the United States can also find helpful...more

6/19/2015 - Canada FBAR IRS Resident Alien Retirement Plan Tax Returns U.S. Treasury

"U.S. Corporate Inversion Update"

Numerous US legislative proposals have reacted to the perceived problems of US corporate inversions in which, generally, a parent USco becomes a Forco’s subsidiary. Not content to wait for enacted legislation, the IRS and the...more

11/18/2014 - IRS Regulatory Standards Tax Avoidance U.S. Treasury

New York’s Estate Tax System Undergoes Major Overhaul

The New York Executive Budget for 2014-2015, which was signed into law earlier this week, significantly changes New York’s estate tax system effective April 1, 2014....more

4/4/2014 - Estate Planning Estate Tax Tax Reform

Canada And U.S. Finally Reach Agreement On FATCA

The long awaited Foreign Account Tax Compliance Act United States – Canada Intergovernmental Agreement (IGA) was released on February 5, 2014, and as anticipated will expand the sharing of information between the two...more

2/10/2014 - Canada FATCA IGAs International Tax Issues

Major Changes Expected To New York State’s Estate Tax System

Governor Cuomo’s budget bill, released last week, includes significant changes to New York State’s estate tax system. If these provisions in the bill pass, many of the changes will become effective nearly immediately....more

1/28/2014 - Estate Planning Estate Tax

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