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Results: 1-10 of 141

Section 1202: original issuance

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • March 5 2014

I am a small business owner and investor who read your informative blog post “Section 1202, Qualified Small Business Stock.” However, I would like to

Where do I file my 83(b) election?

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • March 4 2014

If you have never filed a Section 83(b) election before, you might not know where to file it. Increasingly, founders come to me who have been filing

Final regulations on play or pay mandate provide relief to certain employers

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • February 13 2014

This week, the IRS issued final regulations concerning the Affordable Care Act's "play or pay" (also known as the employer shared responsibility

Is the QSB stock tax exclusion even worth it?

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • January 26 2014

In the throes of the end of last year, when people were trying to figure out whether to incorporate a C Corporation before year end to try to set

IRS issues new guidance for exempt hospitals: proposed procedures for correcting and disclosing violations of Section 501(r)

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • January 21 2014

The IRS has issued new guidance to assist Section 501(c)(3) nonprofit hospital organizations in complying with the requirements of Section 501(r

Sweeping overhaul of federal energy tax credits is unveiled

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • December 20 2013

This week, Senator Max Baucus, the outgoing Chairman of the Senate Finance Committee who has been developing a comprehensive overhaul and

Going, going, gone: qualified small business stock

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • December 9 2013

You may or may not be aware of this, but come December 31, 2013, one of the most exciting tax incentives for investing in startups is going to

IRS proposes regulations to define political campaign activity by Section 501(C)(4) organizations

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • December 3 2013

The IRS and the Treasury Department have released proposed regulations that provide definitive rules regarding the activities of Section 501(c)(4

China to boost cross-border e-commerce

  • Davis Wright Tremaine LLP
  • -
  • China, USA
  • -
  • November 21 2013

On Aug. 29, 2013, the Ministry of Commerce (the "MOFCOM"), in collaboration with eight other ministries and departments, released an "Opinion on

New health FSA carryover rule poses tough choices for plan sponsors

  • Davis Wright Tremaine LLP
  • -
  • USA
  • -
  • November 6 2013

The IRS has announced new, long-requested relief from the "use it or lose it" rule that will allow health flexible spending account (FSA