martindale.com
Legal Library
|
Foreign Trusts: Everything You Wanted to Know About the Taxation of Foreign Trusts but Were Afraid to Ask by Michael G. Pfeifer
Caplin & Drysdale, Chartered - Washington Office
|
|
January 9, 2009
Previously published by Presented at MICPEL: Beyond QDOTs- International Estate Planning for a Flat World on October 23, 2008
The U.S. taxation of foreign trusts and trusts with foreign grantors was altered substantially by the Small Business Job Protection Act of 1996 ("1996 Small Business Act") and the Taxpayer Relief Act of 1997 ("1997 TRA").
|
The views expressed in this document are solely the views of the author and not Martindale-Hubbell. This document is intended for informational purposes only and is not legal advice or a substitute for consultation with a licensed legal professional in a particular case or circumstance. |
| | View More Library Documents By... | | | |
| | | | Caplin & Drysdale, Chartered Overview |
Practice Area Resource Centers
|
|