News & Analysis as of September 20, 2024

Estate Tax › Citizenship

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Estate taxes, also known as inheritance or death taxes, are taxes on an individual's right to transfer property at death.

When New York Taxpayers Move Overseas

Rivkin Radler LLP on 8/30/2022

Everyone has heard about the affluent, or even not-so-affluent, New Yorkers who have moved to Florida, or to another state, to escape New York’s tax regime, not to mention the cold. More recently, some of us are...more

Who Is a U.S. Person? Disparities Between U.S. Tax and Immigration Law

Patterson Belknap Webb & Tyler LLP on 3/15/2014

The question of who is a U.S. person has always been relevant for tax purposes because it determines who is subject to (a) U.S. income, gift and estate tax, (b) filing Foreign Bank Account Reports (FBARs), and (c) the ‘‘exit...more

Estate Planning Opportunities Arising from Recent Landmark Supreme Court Decisions Concerning Marriages of Same-Sex Couples

Katten Muchin Rosenman LLP on 7/1/2013

On June 26, 2013, the US Supreme Court (the “Supreme Court”) struck down Section 3 of the federal Defense of Marriage Act (DOMA) as unconstitutional in the case of United States v. Windsor (“Windsor”). In a related case, the...more

How Does The Supreme Court’s DOMA Decision Impact Employers?

Franczek P.C. on 6/28/2013

The U. S. Supreme Court has declared unconstitutional a portion of the Defense of Marriage Act (DOMA), which had established a federal definition of marriage as a legal union only between one man and one woman....more

I Want to "Leave" in America - Puerto Rican Residency as an Alternative to Expatriation

Gerald Nowotny - Law Office of Gerald R.... on 6/26/2013

Overview - One of the things that generates political fireworks each year is the number and names of famous Americans renouncing their U.S. citizenship. The number is 2012 was about 1800. Regardless of whether you are...more

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