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Tax credit program application deadline

Locke Lord LLP
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USA
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August 31 2009

The American Recovery and Reinvestment Act of 2009, commonly known as the Stimulus Bill, signed into law on February 17, 2009, contained numerous provisions designed to stimulate investment in and development of renewable energy projects and technologies

Stimulus Bill includes major tax incentives for renewable energy

Locke Lord LLP
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USA
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February 25 2009

On February 17, 2009, President Obama signed into law the American Recovery and Reinvestment Act of 2009 (the 'Stimulus Bill'

International tax update

Locke Lord LLP
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USA
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May 19 2009

On May 4, 2009, President Obama released proposals to raise almost $200 billion from 2011 through 2019 by overhauling United States international tax policy

IRS ruling puts deductibility of performance-based compensation in question

Locke Lord LLP
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USA
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February 6 2008

On January 25, the IRS issued a private letter ruling denying an employer a deduction for incentive bonuses under Section 162(m) of the Internal Revenue Code (the “Code”) which generally limits deductibility to $1 million, ruling that the bonuses did not qualify as “performance-based compensation.”

What constitutes transfer of risk? Where is the IRS headed now?

Locke Lord LLP
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USA
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April 25 2008

The question of what constitutes insurance for federal income tax (“FIT”) purposes has been, and will continue to be, the subject of controversy

Compliance with the new deferred compensation rules

Locke Lord LLP
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USA
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October 12 2007

By year-end 2007, all employers are required to amend their deferred compensation plans and agreements to comply with new IRS rules under Section 409A of the Code

Continuing controversy over hospital tax exemptions drives proactive governance and compliance response

Locke Lord LLP
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USA
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May 6 2008

Wall Street Journal headlines and other critical coverage, class litigation and settlements stemming from charges and collections by tax-exempt hospitals, enforcement actions by Attorney Generals against exempt hospitals, and compliance and governance initiatives by the Internal Revenue Service reflect the intensifying demands for accountability and justification for exempt status

Year-end deadline for Section 403(b) plans approaches

Locke Lord LLP
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USA
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June 5 2008

Many non-profit organizations sponsor section 403(b) retirement plans for their employees

New lump sum distribution notices required for 2010

Locke Lord LLP
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USA
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December 10 2009

Since the addition of section 402(f) to the Internal Revenue Code (the “Code”) in 1992, plan administrators of qualified retirement plans, e.g., 401(k) plans, profit sharing plans, ESOPs and pension plans, have been required to provide a special notice to participants receiving a distribution from the plan that is eligible to be rolled over to an IRA or another qualified plan