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Results: 1-10 of 33

New legislation limits deferral of compensation from offshore entities

  • Richards Kibbe & Orbe LLP
  • -
  • USA
  • -
  • October 6 2008

The recently enacted Tax Extenders and AMT Relief Act of 2008, part of the bill signed into law by President Bush on October 3, 2008, contains a number of revenue raising provisions to partially offset its cost

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

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

July 1, 2009: a key date for Section 457A transition relief

  • Seyfarth Shaw LLP
  • -
  • USA
  • -
  • June 17 2009

Companies with significant non-U.S. income, and partnerships that include foreign or tax-exempt partners, will need to assess whether new Internal Revenue Code Section 457A applies to their deferred compensation plans

FBAR: a further extension - must employee benefit plans or their managers file?

  • Seyfarth Shaw LLP
  • -
  • USA
  • -
  • August 12 2009

For many years, Treasury Department Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR), was required to be filed by any “United States person” with (i) a financial interest in, or (ii) signature or other authority over, one or more “foreign financial accounts,” provided that the aggregate value of those accounts was more than $10,000 at any time during the year

FBAR: application to equity awards issued under a plan of a foreign multinational company

  • Seyfarth Shaw LLP
  • -
  • USA
  • -
  • August 17 2009

Seyfarth Shaw recently published a client alert discussing the effect of Treasury Department Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR) on pension funds

FBAR: further relief for employee benefit plans and certain foreign commingled funds

  • Seyfarth Shaw LLP
  • -
  • USA
  • -
  • April 1 2010

Generally, U.S. persons with an interest in, or signatory authority over, a foreign financial account are required to file the Treasury Department Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR

Retirement planning in 2010: changes to the Roth IRA conversion rules

  • Porter Wright Morris & Arthur LLP
  • -
  • USA
  • -
  • February 12 2010

Effective January 1, 2010, the Tax Increase Prevention and Reconciliation Act of 2005 eliminated two Roth IRA conversion limitations

Treasury, IRS issue proposed regulations and guidance addressing FBAR reporting requirements for retirement plans

  • Katten Muchin Rosenman LLP
  • -
  • USA
  • -
  • March 5 2010

At the end of February, the Financial Crimes Enforcement Network (FinCEN) bureau of the U.S. Department of the Treasury issued proposed amendments to the Bank Secrecy Act regulations governing Reports of Foreign Bank and Financial Accounts, commonly referred to as “FBAR.”

IRS provides limited relief from foreign account reporting requirements

  • Hogan Lovells
  • -
  • USA
  • -
  • February 28 2010

Regulations issued by the Financial Crimes Enforcement Network (FinCEN) under the Bank Secrecy Act generally require a U.S. person with a financial interest in, or signature authority over, a bank, securities or other financial account in a foreign country during any year to report the relationship to the IRS