U.S. Tax Rules Can Apply to Inheritances and Gifts from Abroad
Karen J. Folb of Vacovec, Mayotte & Singer, LLP
An increasing number of individuals are becoming globally mobile, relocating from country to country. As a r.
Gifts to Minors
Pillsbury Winthrop Shaw Pittman LLP
This memorandum describes several methods by which you may make lifetime gifts to minors (i.e., persons under age .
Simplified Rules For Taxation Of Preneed Trusts
Jed Steven Beardsley of Gomel & Davis, LLP
Introduction Is it possible that the Internal Revenue Service is helping you? Making something easier?
The Canadian Income Trust Market
of Cassels, Brock & Blackwell
An income trust allows stable, profitable businesses to operate under a tax efficient structure to regularly distribute cash flow generated by the business to holders of units of the income trust. The income trust structure has grown in popularity in Canada in the last few years for a number of reasons, including steady returns for investors at higher yields and attractive valuation multiples for vendors.
Factors To Consider in Establishing and Administering A Revocable Inter VIVOS Trust
David F. James of James, Potts & Wulfers, Inc.
”Revocable Trust” means a Trust created by written instrument during the lif.
Change in Ohio Taxation of Electing Small Business Trusts
Brian W. Fitzsimons of Arter & Hadden LLP
This article details some recent business tax changes in Ohio.