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Results: 1-10 of 15

Shareholder reapproval of plans exempt from $1 million limit

  • Mayer Brown LLP
  • -
  • USA
  • -
  • March 11 2010

Top officers of public companies often receive compensation that is intended to be exempt from the $1 million limit on tax-deductible compensation

FBAR: deadline approaches, issues remain for employee plans

  • Mayer Brown LLP
  • -
  • USA
  • -
  • May 27 2010

The US Internal Revenue Service and the Financial Crimes Enforcement Network ("FinCen") of the Department of Treasury issued guidance in February 2010 with respect to the "Report of Foreign Bank and Financial Accounts."

US congressional proposal would tax carried interest as ordinary income

  • Mayer Brown LLP
  • -
  • USA
  • -
  • May 25 2010

On May 20, 2010, Senate Finance Committee Chairman Max Baucus and House Ways and Means Committee Chairman Sander Levin released the legislative text of H.R. 4213, the American Jobs and Closing Tax Loopholes Act

ISOs and ESPPs: IRS issues final regulations regarding information return and information statement requirements

  • Mayer Brown LLP
  • -
  • USA
  • -
  • January 8 2010

On November 17, 2009, the Internal Revenue Service (IRS) published Final Regulations (the Regulations) under Section 6039 of the Internal Revenue Code of 1986, as amended (the Code

Proposed legislation permits foreign shareholders to own increased percentage of domestic REITs without becoming subject to FIRPTA

  • Mayer Brown LLP
  • -
  • USA
  • -
  • August 13 2010

On July 30, 2010, the US House of Representatives passed H.R. 5901, the Real Estate Jobs and Investment Act of 2010, by a vote of 402 to 11

Extension of stock dividend safe harbor for US REITs and RICs

  • Mayer Brown LLP
  • -
  • USA
  • -
  • February 3 2010

On December 23, 2009, the US Treasury Department published Revenue Procedure 2010-12 (the "Revenue Procedure"), extending to 2011 a safe harbor for certain stock distributions by publicly-traded real estate investment trusts (REITs) and regulated investment companies (RICs

Foreign investors in US real estate may benefit from proposed modifications to FIRPTA

  • Mayer Brown LLP
  • -
  • USA
  • -
  • February 16 2010

On January 27, 2010, US Representative Joseph Crowley, along with co-sponsors Representative Melissa Bean and Representative Patrick Tiberi, introduced H.R. 4539, the Real Estate Revitalization Act of 2010

New York State seeks to recharacterize a nonresident partner’s “carried” interest

  • Mayer Brown LLP
  • -
  • USA
  • -
  • July 7 2010

In an effort to balance the New York State budget, Governor Paterson is supporting a proposal to amend the state's tax law with respect to the treatment of carried interest income of nonresident fund managers from an investment fund located in New York as income for the performance of services, rather than investment income

IRS issues new guidance on group trusts

  • Mayer Brown LLP
  • -
  • USA
  • -
  • January 5 2011

The US Internal Revenue Service (IRS) recently issued Revenue Ruling 2011-11 (the "Ruling"

US Ninth Circuit reverses course in Xilinx, rejects IRS effort to require cost sharing of employee stock options

  • Mayer Brown LLP
  • -
  • USA
  • -
  • March 24 2010

On March 22, 2010, a panel of the US Court of Appeals for the Ninth Circuit reversed its position on an issue of intense interest to multinational corporations that engage in research and development under cost sharing arrangements with their foreign affiliates

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