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Results: 1-10 of 29

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

Internal Revenue Service ignores trust amendment designed to create designated beneficiary

  • Sullivan & Worcester LLP
  • -
  • USA
  • -
  • August 1 2010

Private Letter Ruling 201021038 (May 28, 2010) shows the importance of careful drafting for a trust designated as the beneficiary of a retirement plan

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"

Estate planning with retirement assets

  • Arnstein & Lehr
  • -
  • USA
  • -
  • August 26 2010

For many individuals, retirement benefits represent a significant portion of their wealth

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

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

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.”

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: deadline approaches, issues remain for employee plans

  • Mayer Brown LLP
  • -
  • USA
  • -
  • May 27 2010

The US Internal Revenue Service and the Financial Crimes Enforcement Network ("FinCen") of the Department of Treasury issued guidance in February 2010 with respect to the "Report of Foreign Bank and Financial Accounts."