2024 Non-Citizen U.S. Transfer Tax Overview

Overview Individuals who are neither United States citizens nor U.S. “domiciled” (U.S. resident with an intention to remain indefinitely in the U.S.) are subject to a less favorable estate tax planning environment.  In 2024, individuals who are U.S. citizens and...

2023 M&A Year-End Report

As Wiggin and Dana looks forward to another year of growth, we remain dedicated to delivering timely, cost-effective, and insightful legal guidance to our diverse client base. Attached is our Mergers and Acquisitions practice group’s year-end report. We trust you’ll...

Client Alert: 2024 Estate, Gift and GST Exemptions

The year 2024 brings new changes to estate and gift tax laws in the United States, with updated exemptions, rates and regulations affecting taxpayers at both federal and state levels. As we settle into the new year, it is important to stay informed about the latest...