
What’s a GRAT? Should you have one?
A “Grantor Retained Annuity Trust”, more commonly known as a “GRAT”, is an irrevocable trust that can reduce estate tax exposure. GRATs are usually...Read more

Mergers & Acquisitions: Interposing an Australian Holding Company – Part 3: the US Anti-Inversion Rules
*The concepts discussed in this blog are complex and require careful consideration to ensure compliance with Australian and US tax laws. Unless otherwise...Read more

Mergers & Acquisitions: Interposing an Australian Holding Company – Part 2: the US Corporate Reorganization Rules
* The concepts discussed in this blog are complex and require careful consideration to ensure compliance with Australian and US tax laws. Unless...Read more

Mergers & Acquisitions: Interposing an Australian Holding Company – Part 1: Scrip for Scrip in a Cross-Border Context
* The concepts discussed in this blog are complex and require careful consideration to ensure compliance with Australian and US tax laws. Unless...Read more

International Estate Planning: Which US States Have Ratified the “International Will Treaty”?
Between October 16th and 26th of 1973, Washington D.C. held the Diplomatic Convention on Wills to discuss providing a uniform law on the...Read more