Carl Merino, Dina Kapur Sanna and Seth Mersky co-authored an article, "Attribution After the TCJA: A Downward Spiral of Unintended Consequences," published by Trusts and Estates. The article focuses on the repeal of Internal Revenue Code Section 958(b)(4) as part of the Tax Cuts and Jobs Act of 2017 (TCJA). The repeal of this provision changed the rules for when ownership of stock of a foreign corporation can be attributed “downward” from a foreign shareholder, partner or beneficiary to a U.S. corporation, partnership trust or estate, causing many foreign companies that were not previously subject to the controlled foreign corporation (CFC) rules to become CFCs, with adverse tax consequences for both inbound and outbound investment structures.
Day Pitney Fiduciary and Probate Litigation Partner Ann Hetherwick "Hether" Cahill was featured in Super Lawyers Magazine article "The Boston Marathon: Philanthropy, a Dare, and a Fellini."
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.
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