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Results: 1-10 of 15,043

To “C” or Not To “C”? A Triumph of S-Election Form Over Substance
  • Berger Singerman LLP
  • USA
  • April 25 2017

For shareholders of S corporations and their advisors, avoidance of the potentially catastrophic tax consequences resulting from a “blown” S election


Substantial Risk of Forfeiture
  • Venable LLP
  • USA
  • April 24 2017

This practice note discusses the concept of substantial risk of forfeiture (SRF) under Sections 83, 409A, 457(f), 457A, and 3121(v)(2) of the


Renewable Energy Law Alert - IRS Releases 2017 Annual Inflation Factor and Reference Prices for Section 45 Production Tax Credits
  • Barnes & Thornburg LLP
  • USA
  • April 21 2017

The IRS recently released the inflation adjustment factor and reference prices for the 2017 calendar year, which are necessary for calculating the


IRS Releases Updated Automatic Changes in Methods of Accounting List
  • Eversheds Sutherland (US) LLP
  • USA
  • April 21 2017

On April 19, 2017, the Internal Revenue Service (IRS) released Rev. Proc. 2017-30, 2017-17 I.R.B. 1, which provides an updated list of automatic


Unpaid federal tax may affect your ability to travel, domestically and internationally
  • Nixon Peabody LLP
  • USA
  • April 21 2017

The provision of the Fixing America’s Surface Transportation Act (FAST Act) established to help the IRS collect unpaid federal tax, penalties and


Here’s the deal with President Trump’s Executive Order on H-1B visas
  • Constangy Brooks Smith & Prophete LLP
  • USA
  • April 20 2017

On Tuesday, President Trump signed an Executive Order entitled "Presidential Executive Order on Buy American and Hire American." Section 5 of the EO


Structuring a parking reimbursement plan as a taxable or tax-free fringe benefit
  • Dickinson Wright PLLC
  • USA
  • April 20 2017

In Information Letter 2017-0007, the IRS analyzed an employer's parking reimbursement arrangement and concluded that it was not a tax-free fringe


IRS releases AFRs for May 2017
  • Greensfelder Hemker & Gale PC
  • USA
  • April 19 2017

The Internal Revenue Service has released the Applicable Federal Rates (AFRs) for May 2017. AFRs are published monthly and represent the minimum


Be Wary of Designs to Avoid Employment Taxes through Wellness Plan Benefits
  • Jackson Lewis PC
  • USA
  • April 18 2017

We are aware that employers are being marketed various types of benefit arrangements designed to reduce the employer’s tax obligations by using a


IRS Announces End Date for 403(b) Remedial Amendments
  • Patterson Belknap Webb & Tyler LLP
  • USA
  • April 18 2017

Many tax exempt employers sponsor Section 403(b) retirement plans to help their employees save money for retirement. A 403(b) plan offers the ability