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Transfer Taxes Exemptions

Womble Bond Dickinson

South Carolina’s Alphabet Soup Part II: ATIs and FILOTs after South Carolina’s Tax Code Amendments

Womble Bond Dickinson on

Our previous Client Alert discussed assessable transfers of interest or “ATIs” and Fee in Lieu of Tax “FILOT” Agreements in the aftermath of significant amendments to South Carolina’s Tax Code in 2022. As discussed...more

Goodwin

LA Measure ULA: A New Real Estate Transfer Tax on Residential and Commercial Properties Over $5 Million

Goodwin on

Measure ULA, also known as the “Homelessness and Housing Solutions Tax,” was a ballot measure in Los Angeles which was recently approved by voters in the 2022 Los Angeles County Midterm Elections. Measure ULA will impose a...more

Arnall Golden Gregory LLP

Private Wealth Newsletter - Estate Planning After the 2020 Elections

The estate planning environment has been highly favorable, with transfer tax exemptions currently at historic highs and interest rates near all-time lows. However, the temporary nature of the increased exemptions and the...more

Akerman LLP

Florida Tax Issues in Commercial Real Estate and Related Financing Transactions

Akerman LLP on

Florida has long been known as a tax friendly state for retirees. The "Sunshine State" has no income tax on individuals and no estate taxes. The state has quite a different reputation for commercial real estate investors who...more

Morrison & Foerster LLP

New Tax Act Provides Long-Awaited Clarity and Certainty on Estate, Gift and Generation-Skipping Transfer Taxes, and Income Tax...

On January 1, 2013, the Senate and the House of Representatives passed the American Taxpayer Relief Act of 2012 (ATRA), averting the so-called “fiscal cliff.” The legislation, which was signed by President Obama on January 2,...more

Manatt, Phelps & Phillips, LLP

Ringing in the New Year with Revised Estate and Gift Tax Laws

Congress has averted the so-called fiscal cliff by passing the "American Taxpayer Relief Act of 2012" (the "Act") on January 1, 2013, which President Obama signed into law the following day. The good news is we finally have...more

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