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U.S. Owners of Foreign Corporations Face New Hurdles

Publisher: Trusts & Estates
April 2019
Day Pitney Author(s) Carl A. Merino

Carl Merino authored an international practice feature article, "U.S. Owners of Foreign Corporations Face New Hurdles," published in the April 2019 issue of Trusts & Estates magazine. The article discusses the impact of the Tax Cuts and Jobs Act of 2017 (TCJA) on U.S. individuals who own stock in controlled foreign corporations, with a focus on the new tax on global intangible low-taxed income (GILTI) and potential mitigation strategies.

Recommended
"Boston Practice Group: Estate Planning – Practical Suggestions for Advisors & Their Clients," Financial Planning Association

On October 28, Counsel Heidi Seely spoke at a Financial Planning Association meeting, "Boston Practice Group: Estate Planning & Practical Suggestions for Advisors & their Clients."

October 28, 2021
"Boston Practice Group: Estate Planning – Practical Suggestions for Advisors & Their Clients," hosted by Financial Planning Association
Pre-Residency Planning for Your Client's Trust
October 22, 2021

Individual Clients Attorneys Carl A. Merino, Dina Kapur Sanna and Sarah B. Jacobson co-authored an article for Trusts & Estates Magazine titled, "Pre-Residency Planning for Your Client's Trust."

U.S. Tax Planning for Non-U.S. Persons, Assets and Trusts - An Introductory Outline
August 12, 2021

Warren Whitaker, Dina Kapur Sanna and Carl Merino co-authored a 2021 update to the white paper, entitled "U.S. Tax Planning for Non-U.S. Persons, Assets and Trusts - An Introductory Outline."

Integrated Asset Protection, Respada

Of Counsel Michael Pfeifer served on the panel, "Integrated Asset Protection," a webinar hosted by Respada on July 29.

July 29, 2021
Integrated Asset Protection, Hosted by Respada.
Trusts & Estates End of Year Review 2021: Boston Bar Association

Christopher Voukides is a speaker at the Trusts & Estates End of Year Review 2021 sponsored by the Boston Bar Association on June 21.

June 21, 2021
Webinar Hosted By BBA
Day Pitney Represents Geneva-Based Crescendo Capital in Forming Cayman Islands Real Estate Co-Investment Fund
November 29, 2021

In November 2021, Day Pitney represented Crescendo Capital SA, a Geneva-based asset manager, and its U.S. affiliate, Crescendo Asset Management, LLC, in connection with the formation of a master-feeder fund structure consisting of two Cayman Islands domiciled feeder funds investing into a Delaware series limited liability company (the "Intermediary Vehicle"). 

Day Pitney Represents UK-Based Nickel Digital Asset Management Ltd in Forming Nickel Digital Asset Series Fund LP, a Multi-Series Investment Fund to Invest in Digital Assets
November 16, 2021

In November 2021, Day Pitney represented Nickel Digital Asset Management Ltd, a London-based cryptocurrency asset manager, in connection with the formation of a multi-series Delaware limited partnership formed to invest in decentralized digital currency and tokens.

Day Pitney Named "Law Firm of the Year" for Trusts & Estates Law by U.S. News – Best Lawyers for Second Year in a Row
November 4, 2021

Day Pitney Press Release

Major Japanese Pension Fund Seeds Japan Equity Long-Short Fund
September 13, 2021

Day Pitney was U.S. legal counsel to GSB Capital, LLC in its multi-country launch of the GSB Equity Long Short Fund.

50 Firms Named 'Best Law Firms For Women'
June 24, 2021

Day Pitney Press Release
Related Professionals
Merino, Carl
Carl A. Merino
New York, NY
T: (212) 297 5829
New Jersey Hartford Stamford Greenwich New Haven West Hartford Boston
New York Washington, DC Providence Boca Raton Miami West Palm Beach

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This website may use cookies, pixel tags and other passive tracking technologies, including Google Analytics, to improve functionality and performance. For more information, see our Privacy Policy. By using our website, you are consenting to our use of these tracking technologies. You can alter the configuration of your browser to refuse to accept cookies, but if you do so, it is possible that some areas of web sites that use cookies will not function properly when you view them. To learn more about how to delete and manage cookies, refer to the support instructions for each browser (e.g., see AllAboutCookies.org). You may locate Google Analytics' currently available opt-outs for the web here.