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US: Estate Planning Changes related to California’s Proposition 19

www.buchalter.com/wp-content/uploads/2020/11/Beware-of-Proposition-19-Property-Tax-Increases.pdfwww.venable.com/insights/publications/2020/11/estate-planning-changes-related-to-californiaswww.bakerlaw.com/alerts/prop-19-tax-changes-countdown-starts-nowwww.realestatelanduseandenvironmentallaw.com/california-property-tax-parent-child-exclusion.htmlwww.squirepattonboggs.com/-/media/files/insights/publications/2021/02/california-proposition-19/family_office_prop_19.pdfSee also:bit.ly/2UMX8tk 0
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US: Spousal Lifetime Access Trusts (SLATs)

www.greensfelder.com/trusts-and-estates-blog/tax-planning-spousal-lifetime-access-trusts-SLATs#page=1www.bowditch.com/estateandtaxplanningblog/2020/11/24/when-to-take-advantage-of-a-spousal-lifetime-access-trust-slat/#page=1www.brouse.com/trusts-estates-blog-minimize-your-tax-burden-with-a-spousal-lifetime-access-trustLegacy Planning, Once Removed Podcast Series | McGuireWoodsTwo Years ‘til Sunset: It’s Time for Sunshine State Residents to Consider the Implementation of a SLAT – Frost Brown Todd | Full-Service Law Firmwww.spencerfane.com/insight/spousal-lifetime-access-trusts/ 0
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Uruguay: Tax residence rules – new planning opportunities for foreign individuals

bit.ly/3f2I8kawww.ey.com/en_gl/tax-alerts/uruguay-modifies-tax-holiday-regimeUpdate:www.ey.com/en_gl/tax-alerts/uruguay-modifies-tax-holiday-regimetaxsummaries.pwc.com/uruguay/individual/significant-developmentswww.ey.com/en_gl/tax-alerts/uruguayan-tax-authorities-rule-on-which-investments-in-real-estate-property-are-valid-for-foreign-individual-to-obtain-tax-residencywww.ey.com/en_gl/tax-alerts/uruguayan-executive-power-issues-decree-regulating-new-10-year-option-under-tax-holiday-regime 0
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Argentina: Reporting requirement of foreign tax structuring being implemented

canosa.com/general-resolution-no-4838-tax-planning-information-regime/www.latamlawblog.com/2020/10/argentina-tax-planning-information-regime-general-resolution-afip-4838-2020/abogados.com.ar/resolucion-general-afip-4838-afip-implementa-un-regimen-de-informacion-de-planificaciones-fiscales-tributarias/27055www.boletinoficial.gob.ar/detalleAviso/primera/236310/20201020www.colegio-escribanos.org.ar/index.php/2020/10/20/afip-resolucion-general-4838-20/cdn.cienradios.com/wp-content/uploads/sites/3/2020/10/La-AFIP-present%C3%B3-nuevas-herramientas-para-detectar-maniobras-de-evasi%C3%B3n-fiscal.pdfwww.latamlawblog.com/2020/10/argentina-tax-planning-information-regime-general-resolution-afip-4838-2020/ Update:insightplus.bakermckenzie.com/bm/tax/argentina-what-to-know-about-argentinas-tax-planning-information-regime 0
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US: The IRS says “nice try” -cases of unsuccessful valuation efforts

www.robinskaplan.com/resources/legal-updates/the-robins-kaplan-spotlight/2020/spotlight-fall-2020/case-illustrations-of-unsuccessful-valuation-effortsSee also:www.advfn.com/stock-market/stock-news/84995142/michael-jackson-estate-to-face-smaller-tax-bill-afwww.bowditch.com/estateandtaxplanningblog/2022/02/25/prince-and-michael-jackson-steps-to-minimize-future-estate-tax-on-unique-hard-to-value-assets/#page=1 0
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US: Reverse Morris Trust transactions

www.skadden.com/-/media/files/publications/2018/05/aprimeronplanningnegotiatingandexecutingreversemor.pdf www2.deloitte.com/content/dam/Deloitte/us/Documents/Tax/us-tax-m&a-tax-talk-distressed-market-series-RMT.pdf 0
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US: Create a GRAT

www.proskauer.com/news/worth-it-episode-1-is-now-a-good-time-to-create-a-grat?utmtaxblog.dickinson-wright.com/2020/10/graduated-grats/?utm_source=rss&utm_medium=rss&utm_campaign=graduated-grats#page=1Use Grantor Retained Annuity Trusts (GRATs) for Business Succession (carpenterwellington.com)See also:www.clm.com/update-on-issue-2022-2-regarding-grats/www.gmlaw.com/news/so-you-used-up-all-of-your-gift-and-estate-tax-exemption-now-what/ 0
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