Elyse G. Kirschner

Elyse
G. Kirschner
Partner,
McDermott, Will & Emery LLP
Articles
Income Ordering Rules for Trust Distributions to Charity
Elyse G. Kirschner discusses the long-awaited final regulations on determining the character of income distributed to charity from a trust.
Key Definitions
Certain definitions are critical when determining whether an obligation exists to file a Report of Foreign Bank and Financial Accounts (FBAR): The term
FBAR Problems And Proposed Solutions
The Internal Revenue Service's recent efforts to enforce the reporting of foreign bank accounts has created a lot of confusion for many people. This is
Last Call
IRS' special deal for reporting of undisclosed offshore accounts now ends Oct. 15, 2009
New Deadlines for Filing Foreign Account Reports
Some taxpayers have gotten a reprieve. But, beware, more information and types of connections must now be reported
When Foreign Trusts Own Foreign Companies
Tax professionals increasingly are providing advice for clients who are U.S. beneficiaries of foreign trusts. These clients may be subject to tax on income
The Disclaimer
Residuary bequests to private foundations are a common form of charitable giving. Typically, a testator's will provides for certain bequests to individuals,
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