The so-called transferee's good faith defense has often befuddled attorneys and judges alike in its application to the Uniform Voidable Transaction Act (UVT VT A), as the more modern successor to ...

If the transaction is voidable, then the next step is to determine if the Transferee can assert a defense. Two sections provide possible defenses for the Transferee, being §§ 8 and 9.

HSHC did not pay the tax, interest, and penalty asserted against it, and notices of transferee liability under IRC section 6901 were issued by the IRS to the selling trusts in October 2016.

When two parties agree to a transfer, one party is known as the transferor, and one is known as the transferee. The transferor is the party making a transfer to another party as part of a legal ...

[xiii] Specifically, it provides: If the estate tax imposed [under the Code] is not paid when due, then the spouse, transferee, trustee . . . , surviving tenant, person in possession of the ...

Once the terms of the sale/purchase are finalised, the parties, that is the transferor and the transferee, will both be required to also execute an Instrument of Transfer or Share Transfer Form ...

We see individuality as a strength and empower our people to make the right decision for the public that we serve. You will join us through a bespoke transferee learning course to ensure you are ...