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Enclosed are comments on the taxation of digital assets. These comments are submitted on behalf of the American Bar Association's Section of Taxation and have not been reviewed or approved by the House of Delegates or the Board of Governors of the American Bar Association. Accordingly, they should...

A recent opinion from the 3rd Circuit U.S. Court of Appeals confirmed what should be settled law: deathbed gifts made by personal check delivered before death but deposited after death remain part of the donor’s taxable estate and thus subject to estate tax. A lot of taxes, legal fees, and headache...

Saul Ewing LLP, a full-service national law firm, today announced that the firm was recognized as Band 1 for Private Wealth Law in Maryland in Chambers High Net Worth 2023. Additionally, Jeff Glaser, chair of the firm's Personal Wealth, Estates & Trusts Practice, was ranked as a Band 1 attorney...

On June 27, 2023, the U.S. Supreme Court decided that states can require corporations registered in their state to consent to be sued in the state as a condition of doing business there—even if the facts of a lawsuit occurred several states away and the corporation is not "at home" in the state...

Appellate Practice: Celebrating 40 years at the Minnesota Court of Appeals Katie Barrett Wiik and co-panelist Jon Schmidt will discuss the rich history at the Minnesota Court of Appeals with the current Chief Judge and several former Chief Judges. - Jon Schmidt; Assistant Hennepin County Attorney –...

Special Taxing Regimes and Tax Incentives in Latin America and the United States The panel will consider the various special tax regimes and tax incentives that are available in Latin America and the United States. Special consideration will be given to the ESG initiatives that are giving rise to...

Introduction The Supreme Court of the United States recently clarified the scope of appellate review over "purely legal" issues in cases where no post-trial motions were filed prior to an appeal. In Dupree v. Younger, No. 22-210, the Court unanimously reversed a decision of the United States Court...

David Shapiro, Chair of Saul Ewing's Tax and Employee Benefits Practice, will moderate a panel at the ABA Section of Taxation 2023 May Tax Meeting on May 5, 2023. The session is entitled "Current Developments in Inbound International Tax and Treaties." The panel will discuss recent and anticipated...

On February 10, 2023, the Pennsylvania Commonwealth Court issued four separate but related opinions denying property tax exemptions for four hospitals that had been purchased by the Tower Health system. [1] In each case, the court determined that the owner of the hospital did not qualify as an...

Minnesota Appellate Developments – 2022-2023 Midterm Update Katie Barrett Wiik, along with civil and criminal law attorneys from both sides of the caption, will discuss some of the important decisions from the 2022-2023 Term from the Minnesota Supreme Court and the Minnesota Court of Appeals, and...

David Shapiro will be speaking on February 10, 2023 during the ABA 2023 Midyear Tax Meeting being held February 9, 2023 – February 11, 2023 at the Hilton San Diego Bayfront. David is part of the Cryptocurrency Task Force and will be on a panel that will be speaking on "Shining a Light on Digital...

On February 1, 2023, the parties completed briefing on the Consumer Financial Protection Bureau’s (“CFPB”) petition for writ of certiorari to the U.S. Supreme Court in the case of Consumer Financial Services Association of America, Limited, v. Consumer Financial Protection Bureau (“ CFSA”). The CFPB...

On November 9, 2022, the New York Department of Financial Services (“NYDFS”) published proposed amendments (the “Proposed Amendments”) to its Cybersecurity Regulations (23 NYCRR 500), commonly referred to as Reg. 500. The comment period for these Proposed Amendments ends on January 9, 2023...

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