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IRS Issues Proposed Regs Taxing Gifts and Bequests From Covered Expatriates

Publisher: Trust & Estates Magazine
September 22, 2015
Day Pitney Author(s) Dina Kapur Sanna

Dina Kapur Sanna wrote about recently issued proposed regulations for the Trust & Estates Magazine, e-newsletter: "IRS Issues Proposed Regs Taxing Gifts and Bequests From Covered Expatriates." The article discussed recent guidance that has been issued to implement Internal Revenue Code Section 2801, enacted more than eight years ago, which imposes a succession tax on U.S. citizens and residents who receive gifts or bequests from individuals who relinquished U.S. citizenship or ceased to be lawful permanent residents of the United States on or after June 17, 2008 and met the tests to be so-called "covered expatriates."

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The completion of the merger between Day Pitney and Howland Evangelista Kohlenberg was featured in Law360 Pulse's article, "Day Pitney Expands to RI With Completed Trusts Firm Merger." 

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Related Professionals
Dina Kapur Sanna
Dina Kapur Sanna
New York, NY
T: (212) 297 2455
New Jersey Hartford Stamford Greenwich New Haven West Hartford Boston
New York Washington, DC Providence Boca Raton Delray Beach Miami West Palm Beach

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