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Results: 1-10 of 30

What matters: A review of 2011 and 2012

  • Kramer Levin Naftalis & Frankel LLP
  • -
  • USA
  • -
  • April 1 2013

As you know, the last two years have seen a somewhat improved, but by no means robust, business climate. At the same time, structural shifts in the

What you need to know about FATCA’s impact on non-U.S. retirement plans

  • McDermott Will & Emery
  • -
  • USA
  • -
  • March 21 2013

The Internal Revenue Service recently published final regulations under the Foreign Account Tax Compliance Act (FATCA), which are effective

DOMA Update

  • Epstein Becker Green
  • -
  • USA
  • -
  • February 25 2013

The last issue of the Litigation Update discussed the emerging body of cases holding Section 3 of the Defense of Marriage Act ("DOMA"

2013 cost-of-living adjustments for benefit plans

  • Faegre Baker Daniels
  • -
  • USA
  • -
  • January 28 2013

Following the enactment of the American Taxpayer Relief Act of 2012, the IRS announced the 2013 cost-of-living adjustments for adoption assistance

The Foreign Account Tax Compliance Act (FATCA) potential implications for UK pension schemes

  • Hogan Lovells
  • -
  • United Kingdom, USA
  • -
  • July 31 2012

The Foreign Account Tax Compliance Act of 2009 ("FATCA") was enacted by the US to prevent offshore tax evasion by "US persons"

New foreign financial asset reporting requirement with deadline of April 17, 2012

  • McDermott Will & Emery
  • -
  • USA
  • -
  • March 27 2012

The Foreign Account Tax Compliance Act (FATCA) requires certain U.S. taxpayers holding foreign financial assets, including an interest under a foreign pension or deferred compensation plan and foreign equity awards, to report those interests beginning with this tax filing season

Estate planning and the enactment of the New York Marriage Equality Act: what you need to know

  • Lowenstein Sandler PC
  • -
  • USA
  • -
  • July 20 2011

With the enactment of the Marriage Equality Act, New York is now the sixth state to permit marriage for same-sex couples

The U.S. Supreme Court addresses application of the fiduciary exception to the attorney-client privilege in the trust context

  • Haynes and Boone LLP
  • -
  • USA
  • -
  • July 6 2011

On June 13, 2011, the Supreme Court issued its opinion in United States v. Jicarilla Apache Nation, 564 U.S. ___ (2011), holding that the fiduciary exception to the attorney-client privilege does not apply to the United States government’s administration of Indian trusts

Issues for private foundations and other donors in the wake of the IRS’ automatic revocation of exemption list

  • Quarles & Brady LLP
  • -
  • USA
  • -
  • June 21 2011

The Pension Protection Act of 2006 directed the Internal Revenue Service to revoke automatically the tax-exempt status of any organization that fails to file its annual information return (Form 990-N, Form 990-EZ, Form 990, or Form 990-PF) with the IRS for three consecutive years

FBAR deadline extended for some 2009 and earlier filings

  • McGuireWoods LLP
  • -
  • USA
  • -
  • June 17 2011

If an employee benefit plan has a financial interest in or signature authority over a foreign financial account, such as a bank account, brokerage account, mutual fund, trust, or other type of foreign financial account, the Bank Secrecy Act may require the plan to report the account annually to the IRS by filing Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR

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