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Does Peek v. Comm’r extend to rollover as business start-ups (ROBS) arrangements?

Latham & Watkins LLP
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USA
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June 11 2013

The United States Tax Court recently ruled against a group of taxpayers in a significant case concerning the legality of transactions involving

The future of domestic partner health benefits

Proskauer Rose LLP
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USA
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June 3 2013

If the U.S. Supreme Court rules that the federal Defense of Marriage Act ("DOMA") is unconstitutional in Windsor v. U.S., which is expected to be

AG opines that an employer cannot recover VAT on management advice

RPC
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United Kingdom
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May 30 2013

On 18 April 2013, Advocate General (AG) Sharpston opined that VAT charged on management services provided to a pension fund could not be deducted by

U.S. Supreme Court decision on DOMA may impact status of children of same-sex spouses for employee benefits purposes

Proskauer Rose LLP
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USA
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May 28 2013

The Defense of Marriage Act (DOMA) defines marriage at the federal level as a legal union between one man and one woman and excuses states from any

Tax Court finds indirect prohibited transaction in IRA

Sutherland Asbill & Brennan LLP
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USA
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May 22 2013

In Peek v. Commissioner (May 9, 2013), the U.S. Tax Court ruled that two taxpayers had engaged in an indirect "prohibited transaction" with their

Trustee knowledge update - May 2013

CMS Cameron McKenna
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United Kingdom
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May 15 2013

Welcome to the May 2013 edition of our Trustee Knowledge Update. It aims to inform trustees about changes in the law to help them to comply with the

Superannuation guarantee charge: the long tail of super obligations can sting

Rockwell Olivier
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Australia
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May 14 2013

Where an employer fails to meet its superannuation obligations, the Australian Taxation Office (ATO) can issue an assessment for superannuation

Sutardja decision shows employers how to preserve stock option flexibility in a 409A world

Porter Wright Morris & Arthur LLP
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USA
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May 13 2013

Many commentators were surprised by the recent federal court of claims decision to deny summary judgment in Sutardja v United States. Sutardja, which

Gutherie at 50, the drama of litigation

Hellmuth & Johnson PLLC
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USA
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May 3 2013

The gala opening of the Tyrone Gutherie Theater in Minneapolis on May 7, 1963, helped the Twin Cities establish its position as one of the most

Discounted stock options subject to Section 409A penalties

Hodgson Russ LLP
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USA
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April 30 2013

Ruling in favor of the IRS, the U.S. Court of Federal Claims confirmed in a recent case that discounted stock options are deferred compensation

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Search results

Does Peek v. Comm’r extend to rollover as business start-ups (ROBS) arrangements?

The future of domestic partner health benefits

AG opines that an employer cannot recover VAT on management advice

U.S. Supreme Court decision on DOMA may impact status of children of same-sex spouses for employee benefits purposes

Tax Court finds indirect prohibited transaction in IRA

Trustee knowledge update - May 2013

Superannuation guarantee charge: the long tail of super obligations can sting

Sutardja decision shows employers how to preserve stock option flexibility in a 409A world

Gutherie at 50, the drama of litigation

Discounted stock options subject to Section 409A penalties

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