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Goodwill owned by a shareholder can provide tax planning opportunities

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • July 16 2014

A recent U.S. Tax Court case reminds us that the personal goodwill owned by the principal shareholderemployee can provide significant tax planning

Is your out-of-state LLC “doing business” in California?

  • Sheppard Mullin Richter & Hampton LLP
  • -
  • USA
  • -
  • July 15 2014

Individuals and entities, including those from outside California, who invest in or do business through an out-of-state limited liability company

Spotlight on Tennessee: letter ruling addresses treatment of a section 338(h)(10) election

  • Baker Donelson Bearman Caldwell & Berkowitz PC
  • -
  • USA
  • -
  • July 10 2014

Tennessee does not expressly conform to most provisions in Subchapter C of the Internal Revenue Code. Instead, Tennessee's federal corporate income

Giving stock to your employees how and how much?

  • Foley & Lardner LLP
  • -
  • USA
  • -
  • June 26 2014

Equity grants can be an attractive alternative to cash when compensating employees, consultants, and service providers. Beware, though: if not

Choosing the correct business entity: the basics

  • Cooley LLP
  • -
  • USA
  • -
  • June 13 2014

This article briefly introduces each of the principal business forms, namely corporations, partnerships, LLCs and sole proprietorships. More detailed

Where should you incorporate?

  • Cooley LLP
  • -
  • USA
  • -
  • June 13 2014

Like many entrepreneurs and small business owners, you probably want to run a successful business while protecting your assets, limiting liability

International regulatory update 12 16 May 2014

  • Clifford Chance LLP
  • -
  • Belgium, China, European Union, Hong Kong, Japan, Luxembourg, United Kingdom, USA
  • -
  • May 19 2014

The EU Council has formally approved the proposals for a directive on markets in financial instruments repealing Directive 200439EC (MiFID 2) and a

2014 summary of new Maine laws

  • Pierce Atwood LLP
  • -
  • USA
  • -
  • May 14 2014

This year's 2nd regular legislative session was focused largely on budget matters, carry over legislation and a Limited number of new bills. Most

Appellate Court finds due process violation in retroactive application of 2010 statutory amendment

  • Morrison & Foerster LLP
  • -
  • USA
  • -
  • May 5 2014

Reversing a decision of the trial court, the Appellate Division, First Department, has held that the application by the Department of Taxation and

New rules will limit shareholders tax-free treatment on inversions

  • Cadwalader Wickersham & Taft LLP
  • -
  • USA
  • -
  • April 25 2014

In what may be the first of a series of steps, the government took decisive action today to ensure that shareholders of US companies inverting by