Jonathan E. Gopman

Jonathan E. Gopman

Akerman LLP

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Spendthrift & Discretionary Trusts in Florida: Further Analysis of Berlinger v. Casselberry

In Berlinger v. Casselberry, Case No. 2D12-6470, 6 (Fla. 2d DCA Nov. 27, 2013), the Florida Second District Court of Appeal upheld a writ of garnishment issued by a trial court against the trustee of a discretionary trust...more

2/6/2014 - Alimony Contempt Discretionary Trust Distribution Rules Divorce Garnishment Irrevocable Life Insurance Trusts Spendthrift Trusts Uniform Trust Code

Treasury Delays FATCA Deadlines by Six Months

On July 12, the Treasury Department issued Notice 2013-43, which provides a revised timeline for the Foreign Account Tax Compliance Act (FATCA). The FATCA withholding and reporting requirements will be delayed six months...more

7/26/2013 - Deadlines Delays FATCA FFI GIIN IGAs PFFI Reporting Requirements U.S. Treasury

I.R.S. Issues FATCA Final Regulations

On January 17, 2013, the IRS released final regulations for the Foreign Account Tax Compliance Act ("FATCA") to be effective on January 28, 2013. Enacted by Congress in 2010, FATCA targets non-compliant U.S. taxpayers using...more

1/31/2013 - FATCA Foreign Banks Foreign Financial Accounts IRS

International Tax Impact of American Taxpayer Relief Act

On January 1, 2013, the Senate passed the American Taxpayer Relief Act, H.R. 8 (the "Bill"), by a vote of 89 to 8. Later that same day, the House of Representatives approved the Bill by a vote of 257 to 167. On January 2,...more

1/17/2013 - American Taxpayer Relief Act Capital Gains Controlled Foreign Corporations Fiscal Cliff JOBS Act Qualified Foreign Corporation

FATCA Model II Agreement Released

The U.S. Department of Treasury ("Treasury") recently released its second model agreement (the "Model II Agreement") for countries to implement the Foreign Account Tax Compliance Act ("FATCA"). FATCA requires foreign...more

12/6/2012 - FATCA FFI IRS U.S. Treasury

United States Signs Bilateral Agreements to Implement FATCA with Denmark and Mexico

The United States has entered into its second and third bilateral agreements regarding the implementation of FATCA with Denmark and Mexico, respectively. FATCA was enacted in 2010 as part of the Hiring Incentives to Restore...more

12/6/2012 - FATCA Foreign Investment HIRE Act

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