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Results: 1-10 of 2,524

IRS reaches a split decision on rollover allocation rules

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • September 26 2014

On September 18, the Internal Revenue Service (IRS) issued Notice 2014-54, which clarifies that, subject to some limitations, a single distribution

New PPACA-related “family status” changes for cafeteria plans

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • September 25 2014

The Internal Revenue Service has issued Notice 2014-55 to permit new health plan elections in two situations where they were not previously allowed

New York Tax Appeals Tribunal reverses "distorted" knowledge learning decision and provides guidance for proving substantial intercorporate transactions

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • September 25 2014

On September 18, 2014, the New York State Tax Appeals Tribunal (Tribunal) decided its first combination case addressing the 2007 changes to New

Regulators publish re-proposed margin requirements for uncleared swaps

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • September 24 2014

On September 3, 2014, the Board of Governors of the Federal Reserve System (the Board) jointly adopted, with certain federal banking regulators,1

Washington state issues sharp reminder regarding reliance on advice from Department of Revenue: don't forget to get it in writing!

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • September 22 2014

The Washington Department of Revenue determined that taxpayers have a right to rely on written but not oral instructions from the Department of

TCPA hot issues - TCPA restricts autodialed calls, but courts split on meaning of autodialer

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • September 22 2014

To autodial or not autodial, that is the question. The Telephone Consumer Protection Act (TCPA) defines autodialer as "equipment which has the

California taxpayer entitled to attorney fees after successful commerce clause challenge

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • September 22 2014

A California Court of Appeal held that a taxpayer who brought a successful facial challenge against a state taxing scheme met all of the requirements

Final deadline imminent for enrolling in Delaware VDA program

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • September 22 2014

The enrollment period for the Delaware Secretary of State's Voluntary Disclosure Agreement Program (the Delaware VDA Program) for unclaimed property

CFPB proposes to examine and directly supervise nonbank auto lenders

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • September 19 2014

On September 17, the Consumer Financial Protection Bureau (CFPB) proposed to make nonbank automobile lenders subject to the examination and

New Yorkers, order away - restaurant website operator not subject to sales tax on fees

  • Sutherland Asbill & Brennan LLP
  • -
  • USA
  • -
  • September 19 2014

The New York Department of Taxation and Finance advised a website operator, through which restaurants offer meals for sale, that it was not subject