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Results: 1-10 of 329

New IRS guidance relating to same-sex spouses and qualified retirement plan benefits

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • April 15 2014

Hortly after the U.S. Supreme Court ruled (in U.S. v. Windsor) that Section 3 of the federal Defense of Marriage Act (DOMA) was unconstitutional, the

IRS offers FATCA relief, extending registration deadline and expanding intergovernmental agreement list

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • April 10 2014

On April 2, 2014, the U.S. Internal Revenue Service (IRS) issued Announcement 2014-17 (the Announcement), which provides certain FATCA relief. The

$53 million paid to IRS whistleblowers in 2013

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • April 8 2014

As reported by The Washington Post, on April 4, 2014, the IRS issued its "Fiscal Year 2013 Report to the Congress on the Use of Section 7623"

Taxation of carried interest under Chairman Camp’s tax reform proposal

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • April 2 2014

On February 25, 2014, House Ways and Means Committee Chairman Dave Camp (R-MI) issued a sweeping tax reform discussion draft, numbering almost 1,000

Supreme Court finds severance payments are subject to FICA

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • March 31 2014

On March 25, 2014, in a decision highly anticipated by employers, the U.S. Supreme Court held unanimously that certain severance payments paid to

Tax reform proposal takes aim at executive compensation

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • March 10 2014

On February 26, 2014, U.S. Congressman Dave Camp released a comprehensive tax reform proposal that includes several provisions intended to limit or

IRS issues final regulations under Internal Revenue Code Section 83 regarding substantial risk of forfeiture analysis

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 28 2014

Companies that compensate their employees with annual or long-term awards of restricted property such as restricted stock grants should take note of

International disclosure obligations: "beyond FATCA" - further developments in the laws on automatic information exchange and disclosure in the wake of FATCA

  • Proskauer Rose LLP
  • -
  • Global, USA
  • -
  • February 25 2014

The U.S. information reporting and withholding tax regime known as "FATCA"1 was signed into law on March 18, 2010. In the nearly four years since

Coverage of dependents: final “pay-or-play” regulations exclude stepchildren and others; extend prior transitional relief

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 21 2014

As previously reported, the IRS recently released final regulations on the Affordable Care Act's (ACA) employer "shared responsibility" provisions

Another Fortune 500 employer is leaving California

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 20 2014

Charles Schwab announced last week that it is planning to move "a significant number of San Francisco-based jobs" out of state over the next three to