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Results: 1-10 of 44

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

ICAEW publishes briefing paper highlighting potential problem in respect of UK tax relief on contributions to overseas pension schemes

  • Freshfields Bruckhaus Deringer LLP
  • -
  • United Kingdom
  • -
  • September 2 2008

The Institute of Chartered Accountants in England and Wales (ICAEW) has published a briefing paper highlighting a potential problem with obtaining tax relief on contributions to overseas pensions

Tax law update

  • Borden Ladner Gervais LLP
  • -
  • Canada
  • -
  • May 15 2008

As discussed in a previous communication, Bill C-10 proposes new tax rules for investments in "non-resident trusts" (NRT Rules), effective retroactively to January 1, 2007

New legislation limits deferral of compensation from offshore entities

  • Richards Kibbe & Orbe LLP
  • -
  • USA
  • -
  • October 6 2008

The recently enacted Tax Extenders and AMT Relief Act of 2008, part of the bill signed into law by President Bush on October 3, 2008, contains a number of revenue raising provisions to partially offset its cost

2009 UK Budget targets pensions and high earners: ignoring the changes could damage your wealth

  • Jones Day
  • -
  • United Kingdom
  • -
  • May 30 2009

Until the 2009 Budget, saving through a pension scheme represented an attractive tax planning route for high earners in the UK

"Non dom” reforms impact on employee share plans

  • Nabarro LLP
  • -
  • United Kingdom
  • -
  • May 23 2008

The provisions of the Finance Bill 2008 will, if enacted, make significant changes to the way in which employees who are resident but not ordinarily resident in the UK will be taxed in the UK, including the introduction of an alternative basis of charge for tax purposes the “remittance basis"

July 1, 2009: a key date for Section 457A transition relief

  • Seyfarth Shaw LLP
  • -
  • USA
  • -
  • June 17 2009

Companies with significant non-U.S. income, and partnerships that include foreign or tax-exempt partners, will need to assess whether new Internal Revenue Code Section 457A applies to their deferred compensation plans

HMRC publishes draft guidance on inheritance tax and pensions

  • Norton Rose LLP
  • -
  • United Kingdom
  • -
  • March 24 2009

On 25 February 2009, HMRC published draft guidance on pensions and inheritance tax (IHT) under the "A-Day" rules

Are you required to file an FBAR? FinCEN and IRS issue additional guidance important to benefit plans and their fiduciaries

  • Day Pitney LLP
  • -
  • USA
  • -
  • March 8 2010

On February 26, 2010, the Internal Revenue Service and the Financial Crimes Enforcement Network (FinCEN) of the U.S. Department of the Treasury each issued guidance concerning "Report of Foreign Bank and Financial Accounts" (or FBAR) filings on Form TD F 90-22.1

FBAR: a further extension - must employee benefit plans or their managers file?

  • Seyfarth Shaw LLP
  • -
  • USA
  • -
  • August 12 2009

For many years, Treasury Department Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR), was required to be filed by any “United States person” with (i) a financial interest in, or (ii) signature or other authority over, one or more “foreign financial accounts,” provided that the aggregate value of those accounts was more than $10,000 at any time during the year

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