Specialty Group: TAG Tax

The current, very favorable $5 million Federal estate and gift tax exemption ($10 million for married persons) may likely be expiring, going back down to $1 million ($2 million for married persons) with respect to gifts ...

Authors: Daniel A. Swick, Paul R. Herman, Brian E. Raftery, Michelle Bergeron Spell; Herrick, Feinstein LLP (New York, NY, USA) Under provisions of the current federal gift and estate tax laws, an individual can transfe ...

Contact: Ilmar-Erik Aavakivi, Aivar Pilv Law Office (Estonia) On 1 July this year, the changes in the State Fees Act stepped into force which, as the politicians promised, were to reduce the state fees three t ...

Contact: Jenny H. Connors and Allison T. Domson & Conrad Garcia; Williams Mullen (North Carolina and Virginia, USA) On August 27, 2012, the United States Court of Appeals for the Third Circuit reversed the holding of th ...