Author Page: Nina Krauthamer — Ruchelman P.L.L.C.

other publications

Featured

Help - My Exclusively Foreign Trust Now Has a U.S. Beneficiary! What Are the Issues a Trustee Will Now Face?

Published by the American Bar Association in the Real Property Trust & Estate eReport, August 2013.

New York Estate Tax on Real & Intangible Property - When Intangibles Become Tangible

Published by the American Bar Association in the Real Property Trust & Estate eReport, February 2013.

presentations

Featured

A Concise Guide to Acquisition Vehicles for the Purchase of U.S. Real Estate by Foreign Individuals

Overview of U.S. Taxation of Cross Border Investments & Operations

Understanding U.S. Taxation of Foreign Investment in Real Property: F.I.R.P.T.A. and Beyond

Trusts in Cross Border Estate Planning

articles from insights

Featured

Receipt of a Profits Interest in a Partnership by a Service Provider – Not Taxable

U.S. Income Tax Treaty Update

International Marriages – Special U.S. Tax Concepts

Tax Considerations for a U.S. Holder Of Bare Legal Title in a Usufruct Arrangement

Is the N.I.I.T. an Income Tax, a Social Security Tax, or Neither? Double Taxation of Income Hangs in the Balance

Tax 101: U.S. Tax Compliance For Dual Citizen Young Adults

A C.T.A. of the C.T.A. – A Closer Targeted Analysis of the Corporate Transparency Act

Trusts Under Attack – The Legislative Landscape

Domestic Trust – Does Yours Satisfy the Court Test?

Final Regulations for Withholding on Foreign Partners’ Transfers of Specified Partnership Interests – Construct, Exceptions, and Reporting

Tax 101: Taxation of Equity-Based Compensation and Cross Border Issues

New Partnership International Information Return Schedules

Help – My Exclusively Foreign Trust Now Has a U.S. beneficiary! What Are the Issues a Trustee Will Now Face in 2020?

Heads I Win, Tails You (I.R.S.) Lose – Not Any More: Hybrid Dividends And Code §245A(e)

Variety Is the Spice of Life: Alternate Tax Structures for a U.S. Individual Disposing of Foreign Real Property

German Supreme Tax Court Rules in Favor of Taxpayer – U.S.-German Repatriation Non-taxable

Nonprofits: Creeping Commercialization and the Specter of Unrelated Business Income Tax

Saving Clementine: Improving the Code §163(j) Deduction

S.A.L.T. Cap Repeal Case Dismissed

U.S. Tax Litigation Update — The President’s Tax Returns and the New S.A.L.T. Cap

The Devil in the Detail: Choosing a U.S. Business Structure Post-Tax Reform

Qualified Opportunity Zones: Second Set of Proposed Regulations Offers Greater Clarity to Investors

Missed Opportunities – Tax Court Shows No Mercy for Indirect Partner

New York State Renews the Three-Year Clawback for Gifts

New York State Says No to Annual Pied-A-Terre Tax, Yes to Increased Real Estate Transfer Taxes

The Responsible Party – Changes Effective May 2019

State and Local Tax Credit Programs – Businesses May Get What Individuals Cannot

New Jersey Provides G.I.L.T.I Guidance

F.B.A.R.’s — What You Need to Know

Democrats Turn to Tax Reform to Reduce Wealth Disparity