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Results: 1-10 of 194

Does your CD&A need a Section 162(m) disclosure the alternate view

  • McGuireWoods LLP
  • -
  • USA
  • -
  • September 16 2014

In our September 4 post, we discussed the case for eliminating the Section 162(m) disclosures in proxy statements

Tax policy update - September 15,2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • September 15 2014

Despite a surge in media attention and legislative proposals from Democrats in both the House and Senate, the momentum for congressional action to

Quick action may be needed under pension funding transition guidance

  • McGuireWoods LLP
  • -
  • USA
  • -
  • September 12 2014

The Highway and Transportation Funding Act of 2014 (HAFTA), enacted last month, extended the current favorable interest-rate stabilization provisions

Tax policy update - September 8, 2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • September 8 2014

The House and Senate are returning to Capitol Hill this week after a five-week recess with a few “must-do” items on the agenda. However, both

Omit boilerplate 162(m) disclosures from 2015 proxies

  • McGuireWoods LLP
  • -
  • USA
  • -
  • September 4 2014

For many years, a stand-alone section on “Tax Considerations” has been a standard feature of the CD&A. These sections typically focus on Section

Tax policy update - September 2, 2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • September 2 2014

The predicted reduction in corporate income tax revenues for fiscal year 2014 compared to an earlier projection by the Congressional Budget Office

IRS developments and announcements for tax-exempt organizations summer 2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • August 26 2014

The IRS released several reports and made announcements during the summer regarding various matters of interest to tax-exempt organizations

Tax policy update - August 25, 2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • August 25 2014

The Internal Revenue Service is struggling to figure out which taxpayers are supposed to pay the medical device excise tax intended to help pay for

IRS Advisory Committee releases recommendations on UBTI compliance

  • McGuireWoods LLP
  • -
  • USA
  • -
  • August 21 2014

Instead of relying exclusively on donations and grants to fund their missions, more tax-exempt organizations are engaging in commercial activities to

Payroll tax compliance may be a problem for many tax-exempt organizations

  • McGuireWoods LLP
  • -
  • USA
  • -
  • August 19 2014

On August 13, 2014, the Treasury Inspector General for Tax Administration (TIGTA) released its report on payroll tax compliance among tax-exempt