Kurt Rademacher

Kurt Rademacher

Butler Snow LLP

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Latest Publications


Landmark US Supreme Court Decision May Extend US Tax Benefits to UK Civil Partners

On Wednesday, 26 June 2013, the US Supreme Court ruled that Section 3 of the Defense of Marriage Act (“DOMA”), which limits the definition of “marriage” to “a legal union between one man and one woman as husband and wife” and...more

6/29/2013 - Civil Unions Discrimination DOMA Equal Protection Estate Planning Estate Tax EU Gift Tax Gift-Tax Exemption Income Taxes IRS Same-Sex Marriage SCOTUS Sexual Orientation Discrimination Surviving Spouse US v Windsor

FATCA: Final Regulations Raise Questions for Trust Practitioners

In the wake of a series of scandals involving U.S. taxpayers sheltering their assets from the reach of the U.S. Internal Revenue Service (IRS), Congress enacted the Foreign Account Tax Compliance Act (FATCA) on 18 March 2010...more

2/8/2013 - FATCA FATCA Timeline FFI HIRE Act Intergovernmental Agreements IRS NFFE Trusts U.S. Treasury

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