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Home > Practice Areas > Alphabetical Listing > Estates & Trusts > Articles

Articles

New US Exit Tax
Aug-15-2008 Canadian Tax Highlights, May 2007
FAQs on U.S. Legal Topics of Interest to Canadians - Residence Trust
Aug-08-2008 — This update is part of a series in which Hodgson Russ attorneys answer frequently asked questions on a range of U.S. legal topics of interest to Canadians with business or personal interests in the United States.
FAQs on U.S. Legal Topics of Interest to Canadians - Estate Planning
Jul-09-2008 — This update is part of a series in which Hodgson Russ attorneys answer frequently asked questions on a range of U.S. legal topics of interest to Canadians with business or personal interests in the United States.
Katherine E. Cauley Article Offers Estate Tax Tips for Canadian Owners of U.S. Property
May-16-2008 The Lawyers Weekly, May 9, 2008
The Myth of Dynasty Trusts
May-01-2008
US Timely Filed Return Requirement Upheld
Mar-01-2008
FAQs on U.S. legal topics of interest to Canadians
Jan-15-2008 — This update is part of a series in which Hodgson Russ attorneys answer frequently asked questions on a range of U.S. legal topics of interest to Canadians with business or personal interests in the United States.
Joint Tenancies: US Tax Pitfalls
Dec-01-2007
US Estate Tax Charitable Deduction
Nov-01-2007
US-Resident Child: Estate Planning
Oct-01-2007
Real Estate Taxes and the Value Adjustment Board
Jul-18-2007
US Estate Tax on US Realty
Jul-18-2007
Preparation of multiple wills saves time and money at probate
Jul-02-2007
Have estate docs reviewed if you move
Sep-24-2006 — Q: I recently moved from to Florida and have established my Florida residency. My neighbor tells me it is necessary to re-write my will and other estate planning documents in Florida and I am wondering whether this is so. Can you please advise me on this?
Florida intangible tax repealed
Aug-29-2006 — On July 27, 2006, Governor Bush signed into law the repeal of the recurring tax on intangible personal property, effective January 1, 2007.
Former NY residents find it’s not easy to leave the Big Apple behind
Aug-21-2006 — Q: Since moving to Florida five years ago friends have told us that the only thing we need to worry about is making sure we are not in New York for more than six months a year. How can we be sure we will not get trapped by the New York tax auditors?
Applying out-of-state taxes to retirement stock options
Jul-31-2006 — Q: I retired and moved to Florida two years ago. My old New York employer had issued stock options to me when I worked in New York, and I plan to exercise them this year. Since I live in Florida, will I have New York taxes on the stock option income?
Transfering wills from one state to another
Jul-17-2006 — Q: Shortly after my wife and I signed new wills I was transferred to Florida. Do we have to sign new wills? A: Probably not.
FDIC increases protection for retirement funds
Jun-30-2006 — The new rules, however, do not insure non-retirement accounts at the same institution.
Residency audits may challenge “former” New Yorkers
Jun-30-2006 — The 183-day rule is just the beginning. Are you still a New York State resident? The New York State Department of Taxation and Finance may not agree with your answer.
How Homestead Can Impact Florida Estate Plans
Oct-27-2005 — This article by Hodgson Russ partner Brian K. Duffey is reprinted with permission from the 2006 Annual Edition of South Florida Legal Guide.
Cross-Border Estate Planning Basics
Jul-25-2005 — Canadian residents who acquire property located or deemed to be located in the United States are subject to potential U.S. estate tax on the value of that property owned at death.
Florida Estate Plans: Mind Your Xs and Os
Jul-25-2005 — The provisions of the Florida Constitution regarding homestead can cause an otherwise perfectly well-crafted estate plan to take an unexpected turn, thereby creating unintended consequences.
Health Care Declarations and End-of-Life Decision Making
Jul-25-2005 — The best advice is for an individual to put his or her desires regarding treatment in writing in a document commonly called a health care declaration or advanced directive.
Planning for Beneficiaries With Special Needs
Jul-25-2005 — Planning for beneficiaries with special needs requires special attention and special drafting of estate planning documents.
Prenuptial Agreements and Estate Planning Documents: Coordination Is Key
Jul-25-2005 — To prevent the unfortunate circumstances of the surviving spouse having to litigate with the estate of the late spouse, it is vital that the spouses, while both are alive, draw estate planning documents that mirror the terms of the prenuptial agreement.
Will and Trust Contests in the Real World
Jul-25-2005 — While lawsuits may always be prevalent in our society, giving greater thought to the reactions of your heirs to your testamentary plan—along with taking appropriate actions—may help reduce the likelihood of probate or trust litigation after you are gone.
Corporate Fiduciaries, Advisors and Other "Co-Trustees" - Perhaps Your Trust Isn't Exempt From New York State Income Tax
Mar-15-2005 — New York resident trusts that were once thought to be exempt from New York income tax may now be taxable.
Overview of the US Transfer Tax System
Jan-01-1900