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Results: 1-10 of 340

Righting a wrong: the “claim of right” doctrine and other tax considerations for the repayment of pension plan overpayments

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • August 13 2014

Pension plan overpayments to participants and their beneficiaries are an all-too-common occurrence. When overpayments occur, a plan administrator's

IRS increases 9.5 affordability thresholdor did it?

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • August 6 2014

On July 24, 2014, the Internal Revenue Service (IRS) released three Revenue Procedures (2014-46, 2014-37, and 2014-41), which provide guidance to

More post-Windsor tax guidance: IRS issues letter outlining steps for individuals to obtain tax refunds for same-sex spousal health coverage

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • July 21 2014

On June 27, 2014, the IRS published a letter outlining the steps taxpayers should take in order to obtain a refund for taxes paid on the value of

Advisory Committee on Tax Exempt and Government Entities makes recommendations on reporting of unrelated business taxable income

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • June 30 2014

The Advisory Committee on Tax Exempt and Government Entities ("ACT"), an IRS advisory panel, made several recommendations on issues relating to

IRS issues Revenue Ruling on applicability of Section 457A to options and stock appreciation rights

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • June 24 2014

On June 10, 2014, the IRS issued Revenue Ruling 2014-18, which holds that nonqualified stock options, as well as stock-settled stock appreciation

Possible offshore deferrals for hedge fund managers IRS confirms that certain stock options and stock appreciation rights are exempt under Section 457A

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • June 20 2014

The Internal Revenue Service (the "IRS") has issued Revenue Ruling 2014-18 (the "Ruling"), which generally confirms that a stock-settled stock

What does PPACA stand for? Punitive penalties are clearly authorized

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • May 20 2014

A recently posted IRS Q&A raises the specter of serious penalties for non-compliance with the Affordable Care Act. The context of the question

Death, taxes and ERISA disclosure regulations?

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • May 16 2014

There are few sure things in life, and although it is probably safe to say that ERISA disclosure regulations would not be considered one of them

Welcome guidance on the definition of real property for REITs proposed by IRS

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • May 14 2014

On May 9, 2014, the Department of Treasury and the Internal Revenue Service (the "IRS") released proposed regulations (the "Proposed Regulations"

Reminder: ACA’s out-of-pocket limits differ from HSA-qualified HDHPs starting in 2015

  • Proskauer Rose LLP
  • -
  • USA
  • -
  • May 9 2014

In April, the IRS released the 2015 inflation adjustments for Health Savings Accounts (HSA) and HSA-qualified high deductible health plans (HDHPs). A