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Sullivan & Cromwell LLP

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Sullivan & Cromwell LLP 

Size of Organization: 661
Year Established: 1879
Main Office: New York, New York
Web Site: http://www.sullcrom.com

Telephone: (212) 558-4000
Telex: 62694 Telecopier: (212) 558-3588

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Total number of Peer Review Rated lawyers of Sullivan & Cromwell LLP: 67

Documents by Sullivan & Cromwell LLP on Martindale.com

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Estate, Gift and Trust Provisions in New York State 2014-15 Budget: New York State 2014-15 Budget Makes Changes to the Taxation of Estates and Gifts and the Income Taxation of Certain Trusts
April 15, 2014
On March 31, 2014, Governor Andrew Cuomo signed into law the New York State 2014-15 Budget (the “Budget”). This memorandum describes the changes made by the Budget to the taxation of estates and gifts and the income taxation of certain trusts. We will be distributing a separate...

International Tax Cooperation: UK Sets Out Its Priorities for the OECD Base Erosion and Profit Shifting (BEPS) Project
April 15, 2014
The UK government has published a paper setting out in detail its position on the OECD’s Action Plan on Base Erosion and Profit Shifting.

New Guidance on Same-Sex Marriage Under Tax-Qualified Retirement Plans: IRS Notice 2014-19 Requires Prospective Application of the Windsor Decision as of June 26, 2013 and Compliance with “State of Celebration” Approach to Recognizing Marriages as of September 16, 2013
April 15, 2014
On April 4, 2014, the Treasury Department and the IRS issued Notice 2014-19 (the “Notice), which provides long-awaited guidance on the effect of the Supreme Court’s decision in United States v. Windsor on tax-qualified retirement plans. In Windsor, 133 S. Ct. 2675 (2013), the Supreme...


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