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

In October 2023, Day Pitney represented a state pension system client in connection with a $200 million investment in a $20 billion private equity fund, and its accompanying co-investment vehicle, focused on acquiring, operating and disposing of financing, software, data and technology-enabled businesses.

Day Pitney Trusts and Estates Attorney Nikolaus Schuttauf was featured in The Wall Street Journal article titled, "The Estate Tax Catching Americans by Surprise."

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Day Pitney Tax Partner Justin Hannan was featured in the Boston Globe's Chesto Means Business column, "Will $1 Billion Tax Bill Make Mass. More Competitive? Don't Count On It."

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Day Pitney Trusts and Estates Attorneys Andrew M. Nerney and Grant W. Silvester authored the article, "U.S. Appeals Court: Deathbed Checks Are Includible in Decedent's Estate," for WealthManagement.com, which discusses a recent ruling by the U.S. Court of Appeals in the Third Circuit on deathbed gifting.

Day Pitney Private Client Department Senior Associate Claire N. Carrabba authored the article, "The Tax-Saving Potential of Gifts and Sales to Family Trusts," for WealthManagement.com.

Day Pitney Multistate Tax Practice Chair Scott Clark authored the article, "Changing Domicile For Tax Purposes Is Beneficial If Done Correctly," for Family Wealth Report.

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In May 2023, Day Pitney represented a state pension fund in connection with a $1 billion investment in an open-ended "fund of one" formed by an asset management company focused on acquiring below investment-grade broadly syndicated loans through an intermediate bankruptcy remote holding company.