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Results: 1-10 of 437

Tax court holds captive insurance arrangement qualifies as insurance

  • Bryan Cave LLP
  • -
  • USA
  • -
  • November 4 2014

On October 29, the U.S. Tax Court held, in Securitas Holdings, Inc. v. Commissioner, T.C. Memo 2014- 225, that a captive insurance arrangement

IRS and DOL encourage DC plan participants to hedge bets against outliving retirement savings

  • Bryan Cave LLP
  • -
  • USA
  • -
  • November 5 2014

On October 24th, the Internal Revenue Service (“IRS”) and the Department of Labor (“DOL”) offered guidance on the use of a series of target date

Disaffiliated lenders and LIHTC

  • Bryan Cave LLP
  • -
  • USA
  • -
  • November 5 2014

The allocation of low-income housing tax credits ("LIHTC") follows the allocation of depreciation losses. If an investor's capital account becomes

Does the U.S.- German double tax treaty also apply to a U.S. limited liability company?

  • Bryan Cave LLP
  • -
  • Germany, USA
  • -
  • April 29 2013

Whenever a U.S. Limited Liability Company ("US-LLC") is involved in cross-border shareholding structures concerning the United States

Tax news and developments - Fall 2013

  • Bryan Cave LLP
  • -
  • China, Germany, USA
  • -
  • December 20 2013

Code Sec. 1031 has been used, albeit inconsistently, for years by savvy owners of fine art to preserve capital by deferring the gain on the sale of

Section 50(d) income update

  • Bryan Cave LLP
  • -
  • USA
  • -
  • October 21 2014

The Internal Revenue Service has included the treatment of Section 50(d) income in its priority guidance list for the current year. Representatives of

IRS releases inflation-adjusted figures for estate and gift taxes for 2015

  • Bryan Cave LLP
  • -
  • USA
  • -
  • October 30 2014

The IRS has released inflation-adjusted numbers for several estate and gift transfer tax items for 2015. The following items are included within this

Booster club fundraising may present private inurementprivate benefit concerns

  • Bryan Cave LLP
  • -
  • USA
  • -
  • March 27 2014

In a recent decision, Capital Gymnastics Booster Club v. Commissioner, T. C. Memo 2013-193, the Tax Court held that a gymnastics booster club did not

2015 qualified plan limits!

  • Bryan Cave LLP
  • -
  • USA
  • -
  • October 30 2014

They're here! The 2015 IRS plan limitations arrived a full week earlier than last year. Most of the limitations have been adjusted upwards. See the

IEA releases technology roadmaps for solar power

  • Bryan Cave LLP
  • -
  • USA
  • -
  • October 14 2014

According to reports issued by the International Energy Agency (IEA), solar power could become the world's largest source of electricity within the