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Results: 1-10 of 447

Reimbursing employees for individual health insurance policies subjects employers to hefty excise taxes

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

It no longer works to reimburse employees for the purchase of an individual health insurance policy. I know, many of you have always done this. Well

Valuation of investor interests

  • Bryan Cave LLP
  • -
  • USA
  • -
  • December 2 2014

Developers of low-income housing tax credit ("LIHTC") projects generally believe that the "deal" with the tax credit investor is that the developer

House passes tax extenders!

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

On December 3, the House of Representative passed a $42 billion package to extend approximately 50 temporary tax breaks that expired December 31

Don’t miss the December 31 deadline for the extended portability election!

  • Bryan Cave LLP
  • -
  • USA
  • -
  • December 2 2014

As we discussed in our January 28 post, IRS Issues Revenue Procedure Regarding Portability Election, Revenue Procedure 2014-18 allows for the filing

IRS Exempt Organization Newsletter 2014-19

  • Bryan Cave LLP
  • -
  • USA
  • -
  • December 9 2014

On December 5, the IRS released its Exempt Organization Newsletter, Issue Number 2014-19. Register for IRS webinar: Help for charities Announcement

IRS rules on estate tax treatment of joint trust created in non-community property state

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

Several non-community property states have recently enacted statutes authorizing the creation of a joint trust by spouses that would be treated as

Eligible rollover distributions safe harbor notices revised

  • Bryan Cave LLP
  • -
  • USA
  • -
  • December 2 2014

In Notice 2014-74, the Internal Revenue Service ("IRS") issued amendments to the safe harbor eligible rollover distribution notices - one of which

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

Gifting real estate: a comparison of QPRTs and intentional grantor residential trusts

  • Bryan Cave LLP
  • -
  • USA
  • -
  • October 29 2012

As discussed in our prior post, “2012 Gift Tax Opportunities: Wait to Gift, but Do Not Wait to Plan“, we discussed how the 2010 Tax Relief Act has provided a great opportunity for lifetime gifts to family members with a temporary increased estate and gift tax exemption of $5.12 million making these gifts potentially free of ever incurring gift or estate tax

What’s in a name: independent contractor v. employee

  • Bryan Cave LLP
  • -
  • USA
  • -
  • November 19 2014

One of the earliest decisions a start-up will make is whether it will engage independent contractors or hire employees. Some new businesses prefer to