Resources

Content Type

Author

Year

10/2007

Overview of U.S. Income and Transfer Tax System

October 1, 2007

Rashad Wareh presents “Overview of U.S. Income and Transfer Tax System” at Drew & Napier in Singapore.…

Private Placement Life Insurance

October 1, 2007

Miles Padgett presents, “Private Placement Life Insurance,” to the New York City Estate Planning Council, Fall 2007.…

9/2007

State Law Allows Modification of Irrevocable Trusts

September 20, 2007

Modification of a trust under the laws of the various US states has traditionally been possible only through judicial action, often requiring the consent of all beneficiaries, through a court-approved…

8/2007

Trust Remodeling

August 1, 2007

Even irrevocable trusts can be altered to suit current needs.  South Dakota’s new decanting law, effective July 1, 2007, provides the best tool for doing so. August 2007. Download…

6/2007

Tax Deductions for Charitable Gifts

June 21, 2007

The United States has generous tax concessions for philanthropy. Deductions for charitable contributions are available to US citizens, resident aliens and non-resident aliens when calculating income, gift and estate taxes.…

3/2007

Changes to Credits, Exemptions, Exclusions, Rates and Filing Thresholds

March 8, 2007

The US tax system is ever-changing. Each new year brings adjustments to the credits, exemptions, exclusions, rates and filing thresholds used to calculate the four taxes that affect US and…

Selected Current Developments in the U.S.

March 1, 2007

Rashad Wareh speaks on “Selected Current Developments in the U.S.” to the International Bar Association, 12th International Wealth Transfer Practice Conference in London, England.…

11/2006

Government Focusing on Abusive Offshore Transactions

November 30, 2006

Recent US government hearings and reports have focused on abusive international tax planning and the unscrupulous promoters selling those plans. These government investigations should serve as a reminder to all…

9/2006

Dispositions of US Real Property Interests by Foreign Persons

September 14, 2006

The Foreign Investment in Real Property Tax Act 1980 (commonly known as ‘FIRPTA’) introduced tax and reporting requirements designed to ensure the imposition and collection of tax on gain recognized…

6/2006

Lawmakers Unroll Further Tax Reforms

June 8, 2006

US tax practitioners and advisers to international families worldwide are watching and waiting as federal lawmakers in Washington DC slowly unroll tax reforms. June 8, 2006. Download…