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US: Basis Adjustment does not apply to Assets of irrevocable grantor Trust not included in deceased Grantor’s gross Estate

content.govdelivery.com/accounts/USIRS/bulletins/351c426kpmg.com/us/en/home/insights/2023/03/tnf-rev-rul-2023-2-no-basis-step-up-for-assets-of-irrevocable-grantor-trust-not-included-in-grantors-estate.htmlwww.irs.gov/pub/irs-drop/rr-23-02.pdfinsightplus.bakermckenzie.com/bm/tax/united-states-irs-guidance-on-irrevocable-trusts-what-does-it-mean-for-us-and-non-us-personswww.meadowscollier.com/1014-basis-adjustments-and-irrevocable-grantor-trustsinsightplus.bakermckenzie.com/bm/viewContent.action?key=Ec8teaJ9VaorpZcIV4Viql7eOOGbnAEFKCLORG72fHz0%2BNbpi2jDfaB8lgiEyY1JAvAvaah9lF1P4Yhmok33cA%3D%3D&navwww.thompsoncoburn.com/insights/tcle/presentation/detail/2023-04-14/liens-from-deferred-estate-tax-grantor-trusts-basis-step-up-gifts-of-business-interests#page=1 0
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Hong Kong: Proposed Family Office Tax Exemption Regime

www.shlegal.com/docs/default-source/news-insights-documents/2023/briefing-note—the-proposed-family-office-tax-exemption-regime-in-hong-kong_-a-comparative-view-final.pdf?sfvrsn=c611f55b_0www.shlegal.com/docs/default-source/news-insights-documents/2023/briefing-note—revisions-to-the-proposed-family-office-tax-exemption-regime-in-hong-kong–the-key-takeaways-(2).pdf?sfvrsn=31f0f55b_0www.withersworldwide.com/en-gb/insight/read/hong-kong-s-new-law-providing-a-tax-concession-for-family-investment-vehicles-has-finally-passedhongkong.dentons.com/en/insights/articles/2023/may/23/hong-kong-tax-concessions-to-welcome-family-offices-set-uprobertsonshk.com/en/news/new-tax-concessionary-regime-for-family-owned-investment-holding-vehicles-managed-by-single-family-offices-in-hong-kongTax Concessions for Family Offices in Hong Kong (charlesrussellspeechlys.com)www.conyers.com/publications/view/the-use-of-offshore-structures-in-the-hong-kong-family-office-tax-concession-scheme/ See also:www.shlegal.com/docs/default-source/news-insights-documents/2023/briefingnote_hong-kong-highlights-philanthropy-in-new-family-office-tax-regime_english.pdf 0
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