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Results: 1-10 of 186

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

Pension funding smoothed for another five years

  • McGuireWoods LLP
  • -
  • USA
  • -
  • August 11 2014

The favorable interest-rate stabilization rules for defined benefit pension plan funding included in the Moving Ahead for Progress in the 21st

IRS publishes final regulations under section 67 on deductibility of fiduciary expenses; postpones effective date

  • McGuireWoods LLP
  • -
  • USA
  • -
  • August 6 2014

On May 8, 2014, the IRS issued final regulations regarding which costs or expenses incurred by estates and non-grantor trusts are subject to the

Circuit courts clash over tax subsidies for health insurance purchased on federally-run exchanges

  • McGuireWoods LLP
  • -
  • USA
  • -
  • July 30 2014

This is the 44th in a series of WorkCite articles concerning the Patient Protection and Affordable Care Act and its companion statute, the Health

Tax policy update - July 21, 2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • July 21 2014

The House passed a tax bill 277-130 on Thursday, July 17, 2014, that includes five tax benefits related to charitable giving. H.R. 4719, as passed

Tax policy update - July 14, 2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • July 14 2014

The House voted 258-160 on July 11, 2014, to pass H.R. 4718, a bill that would renew and make permanent “bonus depreciation” one of the currently

Tax policy update - July 1,2014

  • McGuireWoods LLP
  • -
  • USA
  • -
  • July 1 2014

Senate: Highway Bill Markup Hangin’ at Rest Stop. Senate Finance Committee Chairman Ron Wyden (D-OR) unveiled a $7.6 billion modified Chairman’s Mark

IRS issues “stock right” guidance under 457A

  • McGuireWoods LLP
  • -
  • USA
  • -
  • June 23 2014

On June 10, the IRS issued a revenue ruling confirming that a nonstatutory stock option or stock-settled stock appreciation right (SSAR) that is

Benefits catch-up: new guidance on qualified plans’ acceptance of direct rollovers; new model COBRA notices; the case of the Purloined Stale Cake

  • McGuireWoods LLP
  • -
  • USA
  • -
  • June 20 2014

Some recent developments that need to be noted: The Internal Revenue Service (IRS) has issued additional guidance on when it is reasonable for a