News & Analysis as of

Qualified Domestic Trust (QDOT) Internal Revenue Code (IRC)

Pillsbury Winthrop Shaw Pittman LLP

IRS Issues Proposed Updates to Qualified Domestic Trust Regulations

The proposed regulations update outdated references and information under the current regulations, including references to temporary regulations, IRS officials, offices and addresses. The proposed regulations conform with...more

Lasher Holzapfel Sperry & Ebberson PLLC

Estate Planning for the Modern Global Family

Estate planning tends to be a topic that overwhelms most people. It can be further complicated for modern-day global families whose lives include international nuances. For example, when one spouse is not a U.S. citizen,...more

Ward and Smith, P.A.

QDOT-ting I's and Crossing T's: Estate Tax Planning for Non-United States Citizen Spouses

Ward and Smith, P.A. on

Individual and corporate citizens from countries around the world have moved to North Carolina and contributed materially to our state's economic, educational, and cultural growth. Foreign direct investment ("FDI") in North...more

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