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New Risks with Grantor Trust Reimbursement Provisions

Published: January 10, 2024

IRS changes its position in CCA 202352018.

Source: wealthmanagement.com

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Code SectionGrantor Trust Reimbursement StatutesChief Counsel AdviceTax ReimbursementInternal Revenue Code SectionTrust Reimbursement StatutesTreasury Regulations SectionsExisting GuidancePrivate Letter RulingUniform Trust CodeUniform Trust Code Section

Navigating the Current State of Financial Services for Marijuana Businesses and Preparing for Future Changes in Cannabis Banking | Wilson Sonsini Goodrich & Rosati

Published: October 19, 2023

The legal landscape for marijuana-related businesses (MRBs) has seen significant change and challenges in recent years. Despite the legalization of marijuana for medical or recreational...

Source: jdsupra.com

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Wilson Sonsini Goodrich RosatiJamesm ColeDrug Enforcement AdministrationHuman ServicesBank Secrecy ActSenate Committee On BankingUs Department Of JusticeWilson Sonsini GoodrichControlled Substances ActFair Enforcement Regulation BankingCurrent LegalFinancial Crimes Enforcement NetworkCole MemoDeputy Attorney General JamesCole Memo PrioritiesGeneral JeffersonPotential FutureSenate CommitteeUrban AffairsvotedMaintain PoliciesProcedures ConsistentExisting GuidanceCole Memo PriorityAttorney GeneralAttorney General Merrick Garland