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IRS Commissioner says IRS is “under new management;” what’s happened over the past year in the IRS affecting tax-exempt organizations?

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • April 10 2015

On March 31, 2015, the Commissioner of the IRS reported in a speech to the National Press Club that the IRS is "under new management" due to major

New York State Governor and Legislature amend and extend Brownfield Cleanup Program

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • April 8 2015

Governor Andrew Cuomo and the New York State Legislature have reached an agreement to amend and extend the State's Brownfield Cleanup Program (BCP

IRS relaxes correction requirements for elective deferral (but not after-tax contribution) failures under EPCRS

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • April 6 2015

Less than a week after issuing significant modifications to the Employee Plans Compliance Resolution System (EPCRS) (as described in our March 31

Proposed Treasury regulations aim to curb elective treatment of M&A transaction costs

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • April 1 2015

Some taxpayers have taken the position that an acquiring corporation and a target corporation, when the target corporation is joining the acquiring

IRS modifies EPCRS guidelines, requests comments on overpayment correction

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • March 31 2015

On March 27, 2015, the Internal Revenue Service (IRS) released Revenue Procedure 2015-27, which modifies, effective July 1, 2015, prior guidelines

IRS releases final forms and instructions for Affordable Care Act reporting

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • March 20 2015

In February 2015, the IRS released final forms and instructions related to information reporting under the Affordable Care Act (the "ACA"). These

IRS releases first guidance on ACA’s so-called "Cadillac Tax"

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • March 4 2015

Last week, the IRS released Notice 2015-16, available here, in an effort to begin developing regulatory guidance for the Affordable Care Act's excise

White House budget recommends elimination of in-plan Roth rollovers of after-tax contributions

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 26 2015

As reported here, the Internal Revenue Code currently permits a plan design that allows plan participants to convert non-Roth after-tax contributions

IRS clarifies prior guidance on premium reimbursement arrangements; provides limited relief

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 23 2015

Continuing its focus on so-called “premium reimbursement” or “employer payment plans”, the Internal Revenue Service (IRS) released IRS Notice 2015-17

IRS rules on domesticated organization and tax-exempt status

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • February 6 2015

Late last year, the Internal Revenue Service ("IRS") issued a letter ruling, PLR 201446025, providing that, in certain instances, a nonprofit