by Mallory Schowe | Mar 25, 2025
The Financial Crimes Enforcement Network (FinCEN) has adopted an interim final rule that significantly narrows the scope of beneficial ownership information (BOI) filing requirements. The interim final rule (i) removes the requirement for U.S. companies and U.S....
by Mallory Schowe | Mar 20, 2025
Navigating the complexities of estate tax can be challenging, especially when determining the domicile of a taxpayer with residences in multiple states. In the recent Connecticut Superior Court case, Daniels v. Commissioner, the court faced the intricate task of...
by Mallory Schowe | Mar 13, 2025
Income and losses generated within a trust must be reported, but the entity or person required to report such income or losses depends on what kind of trust it is. If a trust is a “grantor trust,” the grantor (i.e. the person who funded the trust) is responsible for...
by Christine Stackhouse | Mar 12, 2025
When a veteran seeks disability benefits, federal law provides that ties go to the applicant. But if the Veterans Administration decides it’s not a tie—that is, the preponderance of the evidence comes out against the veteran—then it has no occasion to apply this...
by Christine Stackhouse | Mar 10, 2025
The federal Lanham Act provides that a plaintiff who prevails in a trademark infringement suit is sometimes entitled to recover the “defendant’s profits” derived from the infringement. But does the “defendant’s profits” look only to the named defendant, or can it...
