Resources

Content Type

Author

Year

5/2025

KHD New York Office Move

May 20, 2025

The KHD New York office has moved to Suite 1200.  The street address remains 575 Madison Avenue.  …

4/2025

Cross-border Taxation Update

April 21, 2025

Stan Barg will be speaking on recent developments in international tax planning during the ‘Cross-border Taxation Update’ panel discussion at the 11th Annual Conference of Transcontinental Trusts being held at…

April 15 Deadline: U.S. Form 5472 for Foreign Owned, Single Member LLC

April 9, 2025

A limited liability company (LLC) that is created under the laws of a US state and wholly owned by a single non-US person (a foreign-owned LLC) is required to report…

3/2025

30th Annual International Bar Association Private Client Tax Conference (2025)

March 2, 2025

Rashad Wareh chaired a panel of international tax advisors that explored how tax authorities of various countries are challenging taxpayer attempts to claim a change of residency, and how best…

2/2025

Corporate Transparency Act Practical Considerations: Board of Directors or Managers

February 25, 2025

The Corporate Transparency Act (CTA) requires US corporations, limited liability companies and statutory partnerships to file a beneficial ownership information (BOI) report with the US Financial Crimes Enforcement Network (FinCEN),…

Sarah Gelfand Joins KHD as Associate in New York Office

February 4, 2025

Sarah Gelfand is an Associate in the Kozusko Harris Duncan New York office.  Sarah provides counsel to high net-worth individuals and families regarding both domestic and international trust and estate…

1/2025

2025 USA Reporting Checklist and Deadlines Relevant to non-US persons and to US Taxpayers with Foreign Financial Assets

January 27, 2025

Although legislative changes are anticipated during 2025, reporting rules and deadlines for tax year 2024 filings will not change. Family advisers and trustees of foreign trusts should determine early in…

Selected US Tax-Planning Considerations for the International Family

January 22, 2025

Stan Barg will speak on various US tax-planning considerations for international families. His presentation will provide an overview of how South African residents may become subject to US tax, US…

USA Overview (January 2025) – Tax Laws Relevant to Private Clients

January 20, 2025

Advisers to international families should remain vigilant in their awareness of US tax and reporting rules. Certain tax law changes are scheduled to take place after 31 December 2025, but…

12/2024

The Taxation of Distributions from Foreign Trusts to US Beneficiaries

December 12, 2024

Stan Barg spoke on the taxation of distributions from foreign trusts to US beneficiaries at the International Tax Planning Association Conference on December 12, 2024 held at Pembroke College of…