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Deadlines coming for multinationals’ retirement plans and U.S. taxpayers with foreign financial interests

  • Pillsbury Winthrop Shaw Pittman LLP
  • -
  • USA
  • -
  • April 15 2014

In 2010, the U.S. enacted a sweeping change in enforcement of its tax laws on foreign financial interests, the Foreign Account Tax Compliance Act

Deadline approaching for foreign retirement plans to comply with FATCA

  • Seyfarth Shaw LLP
  • -
  • USA
  • -
  • April 2 2014

Beginning July 1, 2014, any foreign retirement plan that invests in the United States will face a potential 30 withholding tax on income derived

Round-up: the highs and lows of 2013

  • White & Case LLP
  • -
  • European Union, France, United Kingdom, USA
  • -
  • December 23 2013

This article highlights a few of the key stories of interest over the last year, including developments in the French bill adopted by the French

IRS delays implementation of FATCA

  • Reinhart Boerner Van Deuren SC
  • -
  • USA
  • -
  • August 30 2013

On July 12, 2013, the Internal Revenue Service (IRS) released Notice 2013-43 (Notice) announcing that the IRS and the Department of Treasury

United States v. Windsor creates new estate planning opportunities for married same-sex couples

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • USA
  • -
  • August 6 2013

The recent United States Supreme Court ruling in United States v. Windsor invalidated Section 3 of the Defense of Marriage Act, which had defined

How does the repeal of DOMA affect federal and Washington State estate taxes for same-sex married couples?

  • Ryan Swanson & Cleveland PLLC
  • -
  • USA
  • -
  • June 30 2013

On June 26, 2013, in a 5-4 decision, the U.S. Supreme Court overturned the federal Defense of Marriage Act ("DOMA") provision that prohibited the

After DOMA: impacts on tax and benefits planning

  • Venable LLP
  • -
  • USA
  • -
  • June 27 2013

The Supreme Court’s rulings yesterday in United States v. Windsor and Hollingsworth v. Perry will have far-reaching legal implications for same-sex

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

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