News 24 Jun. 2021
Curtis successfully defends foreign states' procedural privileges in the UK Supreme Court
News 23 Jun. 2021
Ibrahim Elsadig joins Curtis as Partner in Dubai
News 09 Aug. 2021
Curtis, Mallet-Prevost, Colt & Mosle enters into association with Chevalier Law in Singapore.
Event 23 Apr. 2021
Partner Borzu Sabahi to speak on Damages, Enforcement and Annulment of Arbitral Awards at Executive Training Program hosted by the Government of India and the Indian Institute of Foreign Trade
Client Alert 18 Oct. 2021
Senior Associate Martin Wolff Discusses Practical Questions with Regard to the German Implementation of the EU Directive on Cross-Border Tax Arrangements (DAC6) in Institutional Money
News 18 Oct. 2021
Jan Krupski Joins Curtis as a Partner in Frankfurt
News 15 Oct. 2021
Claudia Frutos-Peterson and Elisa Botero Ranked Among the Top 100 Female Lawyers in Latin America by Latinvex
News 13 Oct. 2021
Curtis Joins The Appellate Project to Promote Appellate Practice to Diverse Law Students
Client Alert 15 Oct. 2021
Recent change in Dubai’s Arbitration Landscape.
News 20 Sep. 2021
Curtis Successfully Defends the Sultanate of Oman and Oman Aluminium Rolling Company LLC in U.S. Department of Commerce Trade Case
Client Alert 05 Oct. 2021
Proposed Legislative Changes to Federal Estate, Gift and Trust Taxation
Publications 22 Sep. 2021
Client Alert 24 Jun. 2021
U.S. Insight: Update on Virtual Notarization (Executive Order 202.7) During the COVID-19 (Coronavirus) Pandemic (Updated: June 24, 2021)
U.S. Insight: Update on Virtual Witnessing (New York Executive Order 202.14) During The COVID-19 (Coronavirus) Pandemic (Updated: June 24, 2021)
News 01 Jun. 2017
New York-based Tax partner William L. Bricker and Trusts & Estates partner Michael S. Schwartz have both been tapped to speak at the New York University School of Professional Studies’ Summer Institute in Taxation conference, taking place from July 17-28, 2017 in New York City.
Mr. Bricker, who has participated in the “Introduction to International Taxation” segment of the conference for four consecutive years, will lead a panel entitled, “Subpart F” with William B. Sherman (Partner, Holland & Knight) on July 18. The session will explore the definitions of controlled foreign corporations (CFCs) and US shareholders as they relate to Subpart F, the principal anti-deferral regime of the Internal Revenue Code providing for taxation of US shareholders. Mr. Bricker and Mr. Sherman will also discuss types of subpart F income, related exceptions and limitations on this income, Section 956 inclusions, and distributions of previously taxed income.
Mr. Schwartz will present a session entitled, “The Basics of Basis in Estate Planning” as part of the “Introduction to Trusts and Estates” segment of the conference on July 25. He will focus his presentation on tax basis issues related to estate and trust property, family limited partnerships and inherited wealth. He will also discuss factors that may change tax basis, as well as situations in which a step-up or step-down may occur.
To view the full program agenda, click here.
Trusts and Estates
Michael S. Schwartz