We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Lexology logo
  Request new password

Search results

Order by most recent / most popular / relevance

Results: 1-10 of 104

IRS to increase worker classifications cases referred by States

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 16 2013

Under memoranda of understanding (MOUs) that IRS has with 37 states, IRS and state workforce agencies (SWAs) are permitted to: (1) exchange audit

The president’s FY 2014 budget proposal

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 10 2013

On April 10, 2013, President Obama released his FY 2014 budget proposals. The budget includes $1.8 trillion of deficit reduction proposals, including

Lump-sum deferred compensation payment to nonresident not taxable in New York

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 7 2013

A New York agency has found that a lump-sum settlement payment from a nonqualified deferred compensation plan by a New York employer to a former

2012 changes to the Form 990 for exempt organizations

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 3 2013

The 2012 Form 990 and Form 990-EZ for tax year 2012 contain certain changes. The due date for filing the required return for an exempt organization

Pension Benefit Guaranty Corporation issues new proposed regulations on reportable events

  • McGuireWoods LLP
  • -
  • USA
  • -
  • May 1 2013

Last month, the Pension Benefit Guaranty Corporation (PBGC) issued new proposed regulations on reportable events under ERISA (the 2013 Proposal) that

How would President Obama’s budget affect charities?

  • McGuireWoods LLP
  • -
  • USA
  • -
  • April 22 2013

The Obama Administration released its budget proposal for 2014 on April 10, 2013, calling for nearly $250 billion in new spending on jobs, public

Tax-exempt employers will be able to adopt pre-approved 403(b) plan documents

  • McGuireWoods LLP
  • -
  • USA
  • -
  • April 17 2013

Last month the IRS issued Revenue Procedure 2013-22 to create a long-awaited plan document compliance program for Section 403(b) plans. The program

Estate planning could be affected by Administration’s budget proposals

  • McGuireWoods LLP
  • -
  • USA
  • -
  • April 12 2013

On Wednesday, April 10, the Obama Administration proposed ambitious spending and revenue changes, as it released its proposed budget for fiscal

IRS proposes Section 162(m) regulations for certain health insurance issuers

  • McGuireWoods LLP
  • -
  • USA
  • -
  • April 11 2013

This is the 32nd in a series of WorkCite articles concerning the Patient Protection and Affordable Care Act and its companion statute, the Health

IRS issues community health needs assessment proposal for charitable hospitals

  • McGuireWoods LLP
  • -
  • USA
  • -
  • April 9 2013

On April 3, 2013, the Internal Revenue Service (IRS) announced a proposed rule pursuant to 501(r) of the Internal Revenue Code (Code), which