Searching Content indexed under Inheritance Tax by Mayer Brown ordered by Published Date Descending.
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It's The Most Wonderful Time Of The Year: Making Your 2015 Gifts To Loved Ones
For people in the United States, the holiday season is often a time for making substantial gifts to family members and other loved ones.
United States
3 Dec 2015
Tax and Estate Planning Effects of the 2010 Tax Act
The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 (2010 Tax Act) was enacted on December 17, 2010. It reflects a compromise negotiated by the President with congressional Republican leaders and contains a number of notable changes to the federal income and estate tax rules.
United States
23 Dec 2010
Year-End Estate Planning Strategies for Today’s Economic Times
Many have referred to this period as a "perfect storm" for estate planning. That is due to the generally low value of many assets, low interest rates, the historically low gift tax rate and the repeal of the generation-skipping transfer tax (GST).
United States
25 Oct 2010
US IRS Issues Preliminary FATCA Guidance Establishing Due Diligence Procedures and Information Reporting Rules for Foreign Financial Institutions
On August 27, 2010, the US Internal Revenue Service (the "IRS") published Notice 2010-60 (the "Notice") containing preliminary guidance regarding implementation of the so-called FATCA rules.
United States
21 Sep 2010
Foreign Account Tax Compliance Act of 2009
On March 18, 2010, President Obama signed into law the HIRE Act, economic stimulus legislation intended, among other things, to spur new job creation in the US economy.
United States
22 Apr 2010
No US Estate Tax for 2010?
The US Congress did not enact an extension of the estate tax before December 31, 2009. Accordingly, there is now a one-year repeal of the estate tax for 2010, subject to future Congressional action that might reinstate the tax at any time.
United States
28 Jan 2010
Limit on Rabbi Trust Contributions Resulting From Asset Depreciation in Single-Employer Defined Benefit Plans
Recent drops in the value of assets for qualified defined benefit pension plans may effectively preclude employers from making any contributions in coming years to a rabbi trust or similar arrangement used to set aside amounts for nonqualified deferred compensation plan benefits.
United States
10 Dec 2008
Maximizing the Benefits of Annual Exclusion Gifts
Taking advantage of the opportunity to make annual exclusion gifts can reap significant tax benefits over time.
United States
3 Dec 2008
Record Low Interest Rates Present Estate Planning Opportunities
The combination of low interest rates and current economic conditions present an excellent opportunity for the transfer of wealth to children and others. The IRS recently announced the May interest rates that are applicable to intra-family loans and more sophisticated techniques, such as grantor retained annuity trusts (GRATs), and they are the lowest they have been in many years.
United States
21 May 2008
The New Commitments Procedure: Compliance without Accepting Guilt
Council Regulation 1/2003 of 16 December 2002 on the implementation of the rules on competition in Articles 81 and 82 of the Treaty1 ("Regulation 1/2003") has revolutionized the enforcement of the EC competition law since its entry into force in May 2004. Regulation 1/2003 introduces major changes in the procedure governing the implementation of art. 81 and 82 of the EC Treaty ("ECT).
24 Feb 2005
The Scope Of The Relevant Geographic Market – Germany’s Federal Supreme Court Opens the Border
With its decision of 5 October 2004 the Bundesgerichtshof (Federal Supreme Court) of Germany (the "Court") has abandoned its decisional practice that the scope of a product market due to legal principles is geographically limited to the territory of Germany. In its decision the Court recognizes the concept of market definition based on economic principles and acknowledges that product markets may be transnational.
24 Feb 2005
Reform of European Pharmaceutical Legislation
It was only recently that the process of reforming European pharmaceutical legislation within the framework of European Commission proposal ‘Pharma Review 2001’ was finally completed, with the adoption of a pharmaceutical legislation package comprising a new Regulation (EC) No. 726/2004 and two amending Directives 2004/27/EC and 2004/28/EC by the European Parliament and the Council of the European Union on 17 December 2003 and 11 March 2004, respectively.
4 Aug 2004
The ECJ’s Ruling on Bayer/Adalat
On 6 January 2004 the European Court of Justice ("ECJ") dismissed the appeal by the European Commission1 and others against the Court of First Instance’s ("CFI") decision2 to annul the Commission’s Bayer/Adalat decision.
18 May 2004
Commission Guidelines on the Effect on Trade Concept Contained in Article 81 and 82
The "Modernisation Package" issued by the Commission on 1 October 2003 relating to Regulation 1/2003 included a Draft Notice on The Effect on Trade Concept contained in Articles 81 and 82 EC Treaty.
18 May 2004
The Commission’s Informal Guidance Notice: A Way To Alleviate The Risks Of Antitrust Self Evaluation Under The New EC Competition Procedure Rules?
Regulation (EC) 1/20031 ("Regulation 1/2003") which will enter into force on 1 May 2004 brings about a fundamental reform to the procedural rules of European Competition Law.
17 May 2004
The Commission’s Notice on the Handling of Complaints Addressing the Public
Another part of the package following the introduction of Regulation (EC) 1/20031 ("Regulation 1/2003") is the Draft Notice on the Handling of Complaints2 ("Complaints Notice").
17 May 2004
The Draft Block Exemption Regulation on Technology Transfer Agreements – Is the New Safe Harbor Less Safe?
On 1 October 2003, the European Commission published its draft block exemption Regulation on the application of Article 81(3) EC Treaty to technology transfer agreements1 ("Draft TTBER").
17 May 2004
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