Residency Requirements

News & Analysis as of

Rouse v. Wachovia: a victory for national banks

The Ninth Circuit Court of Appeals has ruled in Rouse v. Wachovia Mortgage, FSB that under 28 U.S.C. § 1348, “a national bank is ‘located’ only in the state designated as its main office.” This ruling resolves the important...more

Ninth Circuit Rules National Banks are Residents Only of Their Home State

The United States Court of Appeals for the Ninth Circuit (encompassing nine Western states and two Pacific islands) has held that for purposes of diversity jurisdiction a national bank is a citizen only of the state in which...more

Permanent Place of Abode Requires Actual Use of Property as Taxpayer’s Residence

The New York Court of Appeals reversed the decision of the Appellate Division of the New York Supreme Court and held that in order for an individual to have a “permanent place of abode” in New York for purposes of determining...more

New York’s highest court narrows class of statutory residents: good news for some out-of-state owners of residential property in...

New York tax law provides that a person who is in New York state for more than 183 days (in whole or in part) in a year and maintains a permanent place of abode in New York is a statutory resident, subject to tax on all...more

Must Live In New Jersey To Use New Jersey Courts

Recent decision has impact for traveling athletes,and that is if you do not live in New Jersey, you cannot have New Jersey courts modify your court orders. Superior Court Judge Sohail Mohammed, in a ruling released...more

BIA Holds Pending Application for H-1B Extension Does Not Confer Lawful Status

On November 7, 2013, the Board of Immigration Appeals (BIA), issued an unpublished decision sustaining the denial of an adjustment application and holding that the respondent had failed to maintain lawful status during the...more

Thinking Of Establishing Florida Residency? What To Consider Before Changing Your Legal Residence

Many clients whose family circumstances and employment situation permit them to spend in excess of six months every year in Florida may elect to become Florida residents. The biggest advantage, compared to being Michigan...more

IRS Clarifies Some Same-Sex Marriage Issues, But Leaves Retroactive Employee Plan Relief Open

Ever since the U.S. Supreme Court struck down the central provision of the Defense of Marriage Act (DOMA) defining marriage as between a man and a woman, employee benefit plan sponsors have been seeking guidance on how to...more

Treasury Department Guidance on Same-Sex Spousal Status Requires Employers to Take Immediate Action on Employee Benefit Plans

Earlier this summer, following the Supreme Court's issuance of the landmark case, United States v. Windsor, which held Section 3 of the Defense of Marriage Act (DOMA) to be unconstitutional, we published an Executive Alert...more

Further Revisions Proposed to Canada’s Foreign Affiliate Dumping Regime

The “foreign affiliate dumping” rules (the FA dumping rules), which came into force in 2012, have had a significant impact on foreign-based multinationals with Canadian subsidiaries and on acquisitions by non-resident...more

Be Careful What You Wish For…

By now, most of our readers are familiar with the Supreme Court’s decision eliminating the Federal government’s ability to define marriage as that between “one man and one woman” from the Defense of Marriage Act or “DOMA”....more

Two Federal Courts Recognize Same-Sex Spousal Rights for Residents of States Not Permitting Same-Sex Marriage

Obergefell v. Kasich and Cozen O’Connor v. Tobits may reflect a growing trend of courts and other bodies to recognize same-sex marriages validly celebrated elsewhere even if the couple’s current state of residence does not...more

U.S. Immigration Benefits Available to Same-Sex Spouses

USCIS issues expanded and revised FAQ in the wake of the Supreme Court's decision overturning DOMA. ...more

MoFo New York Tax Insights - Volume 4, Issue 7 -- July 2013

In This Issue: - New York’s Highest Court Holds Retroactive Changes to Empire Zones Tax Credit Program Unconstitutional - Tribunal Upholds Applicability of Sales Tax to Environmental Testing and Monitoring...more

For Deferred Action Seekers: Many Ways to Prove Qualifications

Roughly one year ago, President Barack Obama announced the availability of a new legal status for undocumented immigrants who were brought to the U.S. as children, allowing them to remain in the country without fear of...more

The Panel takes AIM

On 15 May 2013, the Code Committee of the Takeover Panel published its response statement in connection with its public consultation paper from 5 July 2012 relating to "Companies subject to the Takeover Code" (PCP 2012/3)....more

Supreme Court Upholds Limitations on Non-Residents’ Access to Public Information

On April 29, 2013, the Supreme Court of the United States issued a unanimous decision upholding citizen-specific limitations in the State of Virginia’s Freedom of Information Act (the “Act”). The Act provides that “all public...more

Carrying on Business in Canada

In This Publication: - Preface - General Information - Immigration - Investment Factors - Intellectual Property - Principal Forms of Business Entities - Taxation -...more

Bill C-60 Includes Amendments to Residency Requirements for Financial Institution Board Committees

On April 8th 2013, we described proposals for the regulation of Canadian financial institutions set out in the 2013 federal budget. The first bill to implement the budget has been introduced in Parliament. Bill C-60, titled...more

Supreme Court Rejects Constitutional Challenge to Virginia Public Records Law

In a unanimous decision authored by Justice Alito, the U.S. Supreme Court today turned away a constitutional challenge to residency requirement of the Virginia Freedom of Information Act. As we previously reported, the Court...more

Liability of Directors in Canada – An Excerpt

This article is an excerpt of the Canada Chapter of International Liability of Corporate Directors, 2nd edition, published by Juris Publishing in February 2013. This excerpt excludes numerous aspects of the full chapter,...more

New Jersey Makes Itself Business Friendly

On April 2, 2013, Governor Chris Christie signed P.L. 2013, C.40, P.L. 2013, C.41 and P.L. 2013, C.42 into law. The three laws are intended to make New Jersey more business friendly by aligning New Jersey's corporate statutes...more

Byzantine Pathways to Legal Immigration Need Reform

A recent post on the Washington Post’s WonkBlog brilliantly illustrates, with a Rube Goldberg style flow chart, just how complex and lengthy the pathways to legal immigration in the U.S. have become. A link to another flow...more

Estate Planning Insight: Governor Dayton Proposes New Minnesota Snowbird Tax

In his recent budget recommendations, Minnesota Governor Mark Dayton proposed a drastic change in Minnesota income tax law that will affect residents of so-called snowbird states—such as Florida, Arizona, California and...more

Temporary Non-Immigrant Visas: Beyond The Basics

Foreign nationals must meet the regulatory requirements for admission into the U.S. in nonimmigrant status. The purpose of this paper is to provide the Top 10 things to consider with respect to the most common nonimmigrant...more

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