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Grantor, as settlor and trustee, created a charitable lead annuity trust (Trust). Grantor sought approval to amend Trust's agreement, which would convert Trust from a non-grantor...More
As the House Ways and Means Committee staff continues to draft a massive tax reform bill, a new proposal could expand...More
For hedge fund managers who hold pre-2009 fees in deferred compensation programs offshore, the tax-clock is ticking. When the clock strikes midnight on December 31, 2017, any...More