Searching Content indexed under Wealth Management by McDermott Will & Emery ordered by Published Date Descending.
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ERISA Class-Action Litigation Over Fees In Health And Welfare Plans
Sponsors and fiduciaries of health and welfare plans should be aware of a recently filed class-action lawsuit against alleged fiduciaries of a health plan.
United States
14 Dec 2018
The GIIN assigned as a result of this registration option then instructs IDES to route transmissions directly to the IRS.
United States
16 Aug 2016
Proposed New IRS Rules For Valuing Interests In Family-Controlled Entities May Curb Discounts For Estate, Gift And Generation-Skipping Tax Purposes
They would overturn well-settled law that for decades has allowed valuation discounts to be applied to these interests.
United States
15 Aug 2016
Facebook Battles IRS In Summons Enforcement Case
Facebook is in a protracted battle with the IRS related to its off-shoring of IP to an Irish affiliate. The IRS issued an administrative summons for the documents, and Facebook has refused to comply.
United States
15 Aug 2016
Offshore Voluntary Disclosure Update
Each program has its own set of tailored procedures and eligibility requirements.
United States
12 Aug 2016
IRS Clarifies Requirements For Establishing Non-Willful Conduct In Offshore Disclosure Cases
Voluntary disclosure programs exist for taxpayers that are not in compliance with their tax and information reporting obligations with respect to foreign bank accounts and assets.
United States
3 Feb 2015
Amendments To Virtual Representation Statute Take Effect On January 1, 2015
There is increasing interest among trustees and beneficiaries to resolve disputes and modify trust documents without going to court.
United States
12 Nov 2014
FATCA Primer For Non-Financial Enterprises
FATCA went into effect on July 1, 2014, after numerous delays and multiple rounds of administrative guidance.
United States
12 Nov 2014
June 30 Deadline Approaches For Mandatory E-File FBAR Reporting
2014 presents particular challenges with respect to the Report of Foreign Bank and Financial Accounts.
United States
25 Jun 2014
IRS Ruling Allows Tax-Deferred Stock Rights For Fund Managers
The IRC restricts the ability of offshore funds domiciled in tax-indifferent jurisdictions to offer tax-advantaged deferred compensation to U.S. persons.
United States
25 Jun 2014
Non-U.S. Retirement Plans Must Comply With Or Claim Exemption From FATCA By July 1
FATCA is intended to make it more difficult for U.S. taxpayers to conceal assets held in offshore accounts.
United States
13 Jun 2014
Same-Sex Marriage Cases—Planning Opportunities and Pitfalls
The Supreme Court of the United States recently held that the federal government must recognize same-sex marriages that are valid under state law, and effectively reinstated same-sex marriage in the state of California.
United States
24 Jul 2013
Questions And Answers About FATCA And Foreign Trusts
The U.S. Treasury Department recently issued proposed regulations interpreting sections of the Internal Revenue Code (the Code) commonly referred to as the Foreign Account Tax Compliance Act (FATCA).
United States
22 May 2012
Concessions For Delinquent Information Returns Pertaining To Certain Offshore Investments Other Than FBAR Form TD F 90-22.1
The IRS has indicated that it will waive failure to file penalties with respect to delinquent Forms 5471 and similar information returns, in situations where foreign income has been reported and taxes paid, provided such filings are made by September 23, 2009.
United States
26 Aug 2009
Heir’s Right To A Patent Not A Question Of Federal Law
The U.S. Court of Appeals for the Federal Circuit distinguishing its recent announcement that federal law controls standing determinations in patent cases (see IP Update, Vol. 11, No. 3) held that Japanese intestacy law controlled the issue of whether title to a U.S. patent had transferred to an heir.
United States
1 May 2008
DOL Final Regulation Requires Amendment To Automatic Cash-Out Provisions
On September 28, 2004, the U.S. Department of Labor (DOL) issued a final regulation allowing plan fiduciaries to satisfy their fiduciary responsibilities regarding the automatic rollover to individual retirement accounts (IRAs) of certain mandatory distributions.
United States
21 Oct 2004
The IP Value of Business Plans—Protection For The Entrepreneur
The England and Wales High Court recently explained that the elements of a business plan had to be analysed to support an award of damages for professional negligence against the defendant, Mr. Ball’s former lawyers and those who failed to protect his interests in the subject matter of the business plan.
2 Jul 2004
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