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Results: 1-10 of 91

IRS releases final rule on medical device tax

  • King & Spalding LLP
  • -
  • USA
  • -
  • December 10 2012

Last week, the IRS and the Treasury Department published final regulations regarding the medical device excise tax under 4191 of the Internal Revenue Code (IRC). IRC 4191, which was enacted by the Health Care and Education Reconciliation Act of 2010 in conjunction with the Patient Protection and Affordable Care Act, imposes an excise tax of 2.3 on the sale of certain medical devices

American Taxpayer Relief Act of 2012: expanded Roth conversions and other benefit and retirement related provisions

  • King & Spalding LLP
  • -
  • USA
  • -
  • January 29 2013

On January 2 , 2013, President Obama signed the American Taxpayer Relief Act of 2012 (H.R. 8) (the "Relief Act") into law. While the principal

Energy provisions in President Obama's budget

  • King & Spalding LLP
  • -
  • USA
  • -
  • April 12 2013

President Obama released his budget for fiscal year 2014 this week with scarcely a response from Capitol Hill. Many of his proposals have appeared in

IRS issues guidance on health flexible spending account limits and seeks comments on the “use it or lose it” rule

  • King & Spalding LLP
  • -
  • USA
  • -
  • July 26 2012

On May 30, 2012, the IRS issued Notice 2012-40 (the “Notice”) to provide guidance on the effective date of the $2,500 statutory limit (as indexed for inflation) on salary reduction contributions to health flexible spending arrangements (Health FSAs) and the deadline for amending plans to comply with such limit

Recent 403(b) developments

  • King & Spalding LLP
  • -
  • USA
  • -
  • May 7 2013

403(b) retirement plans are similar to 401(k) plans, but the employers who may establish 403(b) plans are limited to public schools, certain tax

Wind power and biofuel production tax credits survive fiscal cliff

  • King & Spalding LLP
  • -
  • USA
  • -
  • January 4 2013

On January 1, 2013, amid much contentious debate, Congress enacted the American Taxpayer Relief Act of 2012 (H.R. 8) (the “Relief Act”). Although the

Two new IRS Private Letter Rulings allow retiree cashouts

  • King & Spalding LLP
  • -
  • USA
  • -
  • October 29 2012

The IRS recently issued two Private Letter Rulings (PLR 201228045 and PLR 201228051) addressing whether the minimum distribution requirements of Section 401(a)(9) of the Internal Revenue Code (the “Code”) would be violated by a company if it amended its defined-benefit pension plans to offer a lump sum payment option, during a limited “window” period, to the plans’ participants and beneficiaries for whom annuity payments had already begun

Seventh Circuit holds certain provider taxes paid by hospitals not fully reimbursable under medicare

  • King & Spalding LLP
  • -
  • USA
  • -
  • October 22 2012

A three-judge panel of the U.S. Court of Appeals for the Seventh Circuit (the “Seventh Circuit” or the “Court”) upheld summary judgment in favor of the Secretary of the U.S. Department of Health and Human Services in a suit brought by nineteen Illinois hospitals (the “Hospitals”) over Medicare reimbursement of provider taxes paid by the Hospitals into a state Medicaid fund

New proposed 162(m) regulations unexpectedly limit IPO transition rule

  • King & Spalding LLP
  • -
  • USA
  • -
  • July 28 2011

On June 23, 2011, the IRS issued proposed regulations under Internal Revenue Code Section 162(m) relating to the $1 million deduction limit for certain employee compensation paid by a publicly-held company

Measure - Winter 2013

  • King & Spalding LLP
  • -
  • Qatar, Saudi Arabia, United Arab Emirates, USA
  • -
  • March 13 2013

This issue of measure focuses on new legal developments within the GCC region. We have dedicated a significant portion of this issue to a special

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