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Private foundations: hoping for reform but mastering today’s net investment income tax

  • McGuireWoods LLP
  • -
  • USA
  • -
  • October 17 2014

Despite being exempt from federal income tax under Internal Revenue Code Section 501(a) as organizations described in Internal Revenue Code Section

Tax policy update - October 13, 2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • October 13 2014

Congress needs to act on tax extenders as soon as it returns for the lame-duck session in November to avoid delays in the 2015 tax season and the

Tax policy update - October 6, 2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • October 6 2014

The IRS released updated information to foreign financial institutions reporting U.S.-owned accounts on Form 1099 under the Foreign Account Tax

Tax policy update - September 29, 2014

  • McGuireWoods LLP
  • -
  • European Union, USA
  • -
  • September 29 2014

Both chambers are in recess until after the November midterm elections. And the Gavel Goes To Rep. Paul Ryan (R-WI), who is widely assumed to become

Tax policy update - September 23, 2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • September 23 2014

Before leaving D.C. for the campaign trail, the House and Senate passed a short-term extension of the moratorium on state and local taxes for

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