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Limited partners of investment managers may be subject to self-employment taxes

  • Bingham McCutchen LLP
  • -
  • USA
  • -
  • September 15 2014

On September 5, 2014, the Internal Revenue Service ("IRS") issued Chief Counsel Advice 201436049 (the "CCA"), concluding that members of an

IRS releases draft instructions for reporting health coverage information

  • Caplin & Drysdale, Chartered
  • -
  • USA
  • -
  • September 12 2014

At the end of August 2014, the IRS issued draft instructions and sets of frequently asked questions for completing the forms associated with two

The Inbox - September 12, 2014

  • Zuckerman Spaeder LLP
  • -
  • USA
  • -
  • September 12 2014

The court of public opinion giveth, and taketh away. You may recall that we reported on the reinstatement of Arthur T. Demoulis as Market Basket's

IRS internal memorandum advises that self-employment tax applies to profits from an investment manager

  • Akin Gump Strauss Hauer & Feld LLP
  • -
  • USA
  • -
  • September 10 2014

On September 5, 2014, the Office of Chief Counsel, Internal Revenue Service (IRS) released an internal generic legal Advice Memorandum (available

Corporate employees must obtain a power of attorney to dispute tax issues under Circular 230

  • Steptoe & Johnson LLP
  • -
  • USA
  • -
  • September 9 2014

The IRS Office of Professional Responsibility (OPR) stated in OPR Bulletin 2014-12, released earlier today, that a corporation must provide a power

The Affordable Care Actcountdown to compliance for employers, week 16: so what, exactly, is an “offer of coverage”?

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • September 8 2014

Whether an employer makes the requisite offer of group health plan coverage is critical to the application of the Affordable Care Act's employer

IRS turns a blind eye to unions’ political expenditures

  • Barnes & Thornburg LLP
  • -
  • USA
  • -
  • September 5 2014

The Internal Revenue Services (IRS) scandal regarding the targeting of conservative political groups took another turn this week. As email traffic

Hot off the press

  • Borden Ladner Gervais LLP
  • -
  • Canada, USA
  • -
  • September 5 2014

Beginning June 30, 2014, Canada and the U.S. implemented a new joint initiative to share information with each other about when individuals cross a

The Affordable Care Actcountdown to compliance for employers, week 17: cherry bomb in the gold fish pond, or third-party staffing arrangements and “offers of coverage by unrelated employers”

  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • -
  • USA
  • -
  • September 3 2014

With two seemingly simple and straightforward definitions in the final regulations implementing the Affordable Care Act's pay-or-play rules&i.e

IRS amends whistleblower regulations to expand eligible whistleblowers and potentially increase award amounts

  • Saul Ewing LLP
  • -
  • USA
  • -
  • August 28 2014

Whistleblower incentives and awards are not unique to the False Claims Act or Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010. On