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Results: 1-10 of 204

162(m) regulations for health insurers offer preview of broader potential 162(m) changes

  • McGuireWoods LLP
  • -
  • USA
  • -
  • October 30 2014

Last month, the IRS issued final regulations under IRC Section 162(m)(6) for certain health insureance companies. The final regulations largely track

Tax policy update - October 27, 2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • October 27 2014

In response to the latest corporate inversion announcements this time including Buckeye State medical supply firm Steris Corp. Ohio Senator Rob

IRS announces 2015 dollar limits and thresholds for benefit plans and IRAs

  • McGuireWoods LLP
  • -
  • USA
  • -
  • October 27 2014

Last week, the Internal Revenue Service announced adjustments to various employee benefit plan and individual retirement account (IRA) dollar limits

Tax policy update - October 21, 2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • October 21 2014

Senate Finance Committee Chairman Ron Wyden (D-OR) said in a statement that “it’s encouraging that companies like AbbVie, and their shareholders

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

New allocation rules for Roth account rollovers

  • McGuireWoods LLP
  • -
  • USA
  • -
  • October 8 2014

In proposed regulations and Notice 2014-54, the Treasury Department and the Internal Revenue Service have revised the manner in which the after-tax

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