Read Wills, Trusts, & Estate Planning updates, articles, and legal commentary from leading lawyers and law firms:
The Greatest Gift: Your Individual + Family Estate Plan
The 2010 Tax Relief Act and your estate plan
Are your estate planning documents protecting your assets?
Same-Sex Marriage Cases in 90 Seconds
Should you Opt-Out of the Voluntary Disclosure Program?
Death and Foreign Asset Disclosure. What you don't know can cost you…a lot
Safeguard Your MVA: Devising a Business Succession Plan that will Preserve your Most Valuable Asset
Divorce can be costly, especially when it reveals undisclosed foreign assets.
Estate Planning: Wills, Trusts, & Power of Attorney in Arizona - Putting Family First
Foreign Asset Disclosure Program
Treasury Releases Additional Guidance on Employer Mandate
by Gary S. Young on September 18, 2013
The deadline for Employers to comply with the “Employer Mandate” provisions of the Patient Protection and Affordable Care...more
Court Rules NJ Charities Must Follow Donor’s Wishes or Return Money
by Christine M. Vanek on August 21, 2013
The Appellate Division of the New Jersey Superior Court recently clarified what happens
when a charity...more
Final regulations allowing advertised Rule 506 offerings. ...more
Amendments include new requirements regarding offerors' intentions, documents provided to trustees, trustees' opinions on offers, and publication of agreements between offerors and trustees....more
One of the most difficult issues facing the owner of any successful business is how the business, or the personal wealth that it represents, can be preserved for the benefit of his or her family after death. While it is...more
Originally published in SRR, on October 1, 2011.
Government statistics estimate that approximately every eight seconds another individual born during the baby-boomer generation passes the age of 55 – one step closer to...more
Although it takes more time and effort than other types of offerings, a California qualification by permit (25113) offering has major advantages in terms of allowing public advertising and having low investor requirements. ...more
On Wednesday, October 24, 2012 the Canadian Federal Department of Finance tabled in the House of Commons a large detailed Notice of Ways and Means Motion (“NWMM”) to amend the Income Tax Act (Canada) and a variety of other...more
On August 29, 2012, the Securities and Exchange Commission (the “SEC”) released its first proposed rule for the implementation of the Jumpstart Our Business Startups Act (the “JOBS Act”): “Eliminating the Prohibition Against...more
O objetivo deste estudo é demonstrar os pontos positivos e negativos na atuação das chamadas agências de classificação de risco, tanto nos EUA, bem como na Europa e no Brasil.
Whether you should transfer ownership of the family business to your offspring may depend on your needs and the ability of your company, after the transfer, to support two families...more
In This Issue:
Russia Acts Quickly to Restore the Right for Employers to Register Foreign Nationals: the Visa Regime for Highly Skilled Foreign Professionals is Fleshed Out - p1
Mediation Framework Adopted in Russia -...more
Transfering ownership of a closely held business...more
In the wake of Enron’s collapse, audit committee members are subject to enhanced responsibilities and liabilities, and the SEC and other regulators are conducting more investigations of the actions of directors and officers....more