Stephen Ziobrowski, Andrew Wogman, Carl Merino, Aaron Kriss and Matthew Woodbury authored an article, "Check the Box Elections for Non-U.S. Business Entities," which was published in the Journal of International Tax, Trust and Corporate Planning. The article focuses on the use of entity classification elections, commonly known as 'check the box' elections, for non-U.S. business entities. As the authors discuss, these elections, which may be made retroactively or prospectively, are very useful in permitting U.S. taxpayers to invest in non-U.S. business entities without running a foul of punitive tax rules designed to discourage U.S. persons from hiding assets in offshore corporations or deferring U.S. tax through offshore entities. Entity classification elections have numerous practical applications, which are discussed in depth.
Day Pitney Generations Newsletter
Day Pitney Generations Newsletter
Day Pitney Generations Newsletter
Day Pitney Generations Newsletter
Day Pitney Generations Newsletter
Day Pitney Generations Newsletter
Day Pitney Trusts and Estates Partner Tasha K. Dickinson has been named to South Florida Business & Wealth's 2024 Prestigious Women Awards list.
Day Pitney Press Release
On April 10, Day Pitney Family Office practice chair R. Scott Beach was a panelist Botoff Consulting's Family Governance Compensation Report webcast alongside Dennis Jaffe (BanyanGlobal Family Business Advisors) and Trish Botoff.
Day Pitney's Executive Committee, Executive Board and department leadership changes were featured on CityBiz.
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