The Hangover: GST Tax Issues, Asset Protection, Income Tax Residency vs. Domicile, and Other Safeguards
Hodgson Russ's Tim Noonon on the Groundbreaking New York Residency Tax Case Gaied v. NYS Tax Appeals Tribunal
For years, Small Business Administration (SBA)-backed small business loans were available to borrowers that were at least 51% owned by U.S. citizens, U.S. nationals, and/or U.S. legal permanent residents (LPRs also known as...more
This is the fourth edition of the Eversheds Sutherland SALT Scoreboard for 2025. For an entire decade, we have tallied the results of what we deem to be significant taxpayer wins and losses and analyzed those results. Our...more
Governor Kathy Hochul signed the Medical Aid in Dying Act on February 6, 2026, permitting medical aid in dying for terminally ill New York adult residents with a prognosis of death within six months. The law becomes...more
In January, the U.S. Court of Appeals for the Ninth Circuit ruled 3-0 that the Dormant Commerce Clause does not prohibit states from imposing residency requirements for obtaining marijuana business licenses. The court found...more
California voters are faced with a potentially significant ballot initiative known as the “2026 Billionaire Tax Act” (the “Act”). If the initiative gathers the requisite signatures to qualify for the November ballot,...more
Washington has the highest estate tax rates in the country, with a top rate of 20 percent for taxable estates valued above $9 million. Under current law, this adds 12 percent to the total tax burden (meaning a taxable estate...more
Understanding the Strategic Advantages of Florida’s Reformed Family Law -If you’ve spent time wintering in Florida while maintaining ties to Pennsylvania, you’re not alone. Thousands of Americans split their time between...more
On December 17, 2025, Governor Kathy Hochul announced that a deal was reached with lawmakers to move forward with signing the Medical Aid in Dying Act into law. Hochul’s announcement paves the way for New York to join 12...more
Because the remote workforce has now become a fixture of the modern economy, providing a uniform safe harbor to ease the compliance burdens on both traveling employees and their employers, when those employees travel for work...more
The Cayman Islands government has made significant changes to the Common Reporting Standard (“CRS”) regime, as set out in the Tax Information Authority (International Tax Compliance) (Common Reporting Standard) (Amendment)...more
On December 18th, Kilpatrick tax partner Jeff Reed presented during a webinar hosted by Strafford/Barbri. The webinar discussed recent state tax developments in the Northeast....more
Florida’s Fourth District Court of Appeal recently clarified the enforceability of the “residence-premises” requirement in homeowners’ insurance policies. In Universal Property & Casualty Insurance Company v. Boniface Jean,...more
Puerto Rico's Tax Incentives Code (Act 60) has quickly risen to the forefront of tax planning conversations, drawing intense interest from entrepreneurs, investors, cryptocurrency traders and taxpayers holding carried...more
Setting up a company in the Turks and Caicos Islands (TCI) offers exciting opportunities, whether you are looking to base international operations offshore or to establish a business serving the local economy....more
Welcome to The Verdict: Estate Planning Through Film. Today, I’m joined by Justin Miller, a Partner and National Director of Wealth Planning at Evercore Wealth Management and Evercore Trust Company, to discuss the movie The...more
With Chile’s presidential election fast approaching, a last-minute debate has emerged over whether compulsory voting rules should apply to foreign residents. We look at what this means for employers in Chile, together with...more
Details - The Kentucky Council on Postsecondary Education (CPE) has reached a tentative settlement with the U.S. Department of Justice (DOJ) that would end the state’s policy of granting in-state tuition to students who are...more
L’article 155 B du Code général des impôts (CGI) prévoit que l’exonération attachée au régime des impatriés bénéficie aux salariés et dirigeants appelés de l’étranger pour occuper, pendant une durée limitée, un emploi au sein...more
A decade ago, the IRS audited and brought cases against numerous taxpayers who claimed residency in the U.S. Virgin Islands to take advantage of a highly touted benefit whereby bona fide Virgin Islands residents could claim a...more
The U.S. Internal Revenue Service (IRS) is sharpening its focus on taxpayers who claim residency in Puerto Rico under Act 60 (formerly Act 22). The program was designed to attract investment by offering generous tax...more
On September 6, 2025, the U.S. Department of State announced that, effective immediately, all nonimmigrant visa applicants should schedule their visa appointments in their country of nationality or residence. ...more
On Sept. 6, the U.S. Department of State updated its policy requiring all nonimmigrant visa (NIV) applicants to schedule their visa interviews at the U.S. embassy or consulate located in their country of nationality or legal...more
On Saturday, September 6th, 2025, the Department of State announced that, effective immediately, all applicants for U.S. nonimmigrant visas (NIV) should schedule their visa interview appointments at the U.S. Embassy or...more
High-net-worth individuals and families contemplating diversifying their wealth beyond U.S. borders, also known as outbound wealth planning, may be motivated by concerns about domestic political developments, economic policy...more
New York is poised to become the twelfth state in the country to authorize medical aid in dying with a physician’s prescription for lethal medication to be self-administered by the patient. On June 9, 2025, the New York...more