The Uniform Voidable Transactions Act (UVTA), which amends and replaces the better known Uniform Fraudulent Transfer Act, was adopted by the National Conference of Commissioners on Uniform State Laws in 2014.1 Currently, nine states have...
• New revenue procedure allows do-it-yourself process to complete a rollover despite missing the 60-day deadline—In Revenue Procedure 2016-47, the Internal Revenue Service created a do-it-yourself process that may allow taxpayers who...
From different law codes to increasing scrutiny from world governments, the complexities of estate and tax planning on an international scale are ready to ensnare the unaware. Here's an overview of some of the important issues practitioners face.