We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 15,188

The “Issue of First Impression” Defense to Penalties
  • McDermott Will & Emery
  • USA
  • June 14 2017

The Internal Revenue Code (Code) contains various provisions regarding the imposition of penalties and additions to tax. The accuracy-related penalty


403(b) Pre-Approved Retirement Plans List
  • Bryan Cave LLP
  • USA
  • June 14 2017

We’ve recently updated the list of 403(b) pre-approved retirement plans that have received an IRS favorable opinion or advisory letter. A favorable


IRS Issues Proposed Regulations on New Tax Audit Rules for Partnerships
  • Sidley Austin LLP
  • USA
  • June 14 2017

On June 13, 2017, the United States Internal Revenue Service (IRS) re-released proposed regulations (the Proposed Regulations) that were originally


Proposed Partnership Audit Regulations Reissued in Substantially Identical Form
  • Proskauer Rose LLP
  • USA
  • June 14 2017

On June 13, 2017, the U.S. Internal Revenue Service (“IRS”) and the Department of the Treasury (“Treasury”) re-released proposed regulations (REG


Health Care Reform Weekly Roundup - Issue 4
  • Proskauer Rose LLP
  • USA
  • June 14 2017

After a brief recess, Congress is back in session and health care reform negotiations continue. Below is a summary of a few, relatively minor


Reminder - Annual Deadline (July 31) to Report and Pay PCORI Fee is Approaching
  • Bass, Berry & Sims PLC
  • USA
  • June 13 2017

The annual filing (and fee payment) for applicable self-insured health plans and specified health insurance policies used to fund the Patient-Centered


Treasury and IRS Re-Release Proposed Regulations on Implementation of New Centralized Partnership Audit Regime
  • Mayer Brown LLP
  • USA
  • June 13 2017

The increasing use of partnerships has posed administrative challenges for the Internal Revenue Service ("IRS"). In an attempt to combat these


Are You Sure That Your Health Plan is Affordable?
  • Graydon Head & Ritchey LLP
  • USA
  • June 12 2017

While Congress continues to battle over how to reform health care reform, employers must continue to comply with the Affordable Care Act, including


Without Further Delay: The ERISA Fiduciary Rule
  • Pillsbury Winthrop Shaw Pittman LLP
  • USA
  • June 9 2017

On April 7, 2017, the Department of Labor (DOL) published a final rule delaying the applicability date of the “Fiduciary” rule and certain related


OVDP Compliance Campaign Rollout
  • Baker McKenzie
  • USA
  • June 9 2017

The IRS Large Business and International Division recently rolled out several compliance campaigns, one of which is devoted to certain applicants of