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Member Articles


End of Financial Year Reminders for Australia

Contact: ESV Chartered Accountants (New South Wales, Australia)  Outcomes from the federal budget and tax cuts from 1 July can make things a bit confusing coming up to the end of the financial year. Here are s ...

North Carolina Tax Update

Contact: Williams Mullen (North Carolina & Virginia, USA) This North Carolina corporate income tax alert discusses developments from the recently concluded short session of the General Assembly. ...

Gifts of Limited Partnership Interests Qualified for the Annual Gift Tax Exclusion

By: Berger Singerman LLP, Miami, Florida, USA This month’s Tax Alert discusses a recent Tax Court case which held that gifts of limited partnership interests qualified for the annual gift tax exclusion. This case reve ...

Testamentary Limited Power of Appointment May Not Prevent Transfer to Irrevocable Trust From Being Subject to Gift Tax

Contact: Berger Singerman LLP (Florida, USA)  This month’s Tax Alert discusses a recent IRS Office of Chief Counsel Memorandum which concludes that a testamentary limited power of appointment may not be sufficient ...

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