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Results: 1-10 of 534

ACA reporting update: new forms, higher penalties & other guidance
  • Proskauer Rose LLP
  • USA
  • July 27 2015

With the impending deadline early next year, most applicable large employers are (or should be) in the process of gearing up for what is perhaps the


Proposed Regulations issued on management fee waivers
  • Proskauer Rose LLP
  • USA
  • July 24 2015

On July 22, 2015, the U.S. Department of the Treasury and U.S. Internal Revenue Service issued proposed Treasury Regulations under Section


New stock identification requirements for New York corporate tax exemption
  • Proskauer Rose LLP
  • USA
  • July 23 2015

Effective for tax years beginning on or after January 1, 2015, pursuant to legislation enacted last year, income from "investment capital" is exempt


Personal planning strategies: July 2015
  • Proskauer Rose LLP
  • USA
  • July 21 2015

Gifting assets during life will reduce the size of your taxable estate at death and, correspondingly, reduce your estate tax liability. But with each


Trade Act reinstates expired Health Coverage Tax Credit (HCTC)
  • Proskauer Rose LLP
  • USA
  • July 16 2015

On July 6, 2015, President Obama signed the Trade Preferences Extension Act of 2015. Among other things, the Trade Act retroactively reinstated the


UK Supreme Court case of Anson v. HMRC 2015 UKSC 44
  • Proskauer Rose LLP
  • United Kingdom, USA
  • July 9 2015

The UK Supreme Court has handed down its judgment on the final appeal in the Anson case, in which it treated a taxpayer's interest in a Delaware LLC


King v. Burwell Supreme Court upholds premium subsidies under federally-run Marketplaces; ACA remains (mostly) unfazed
  • Proskauer Rose LLP
  • USA
  • June 25 2015

On June 25, 2015, the United States Supreme Court released its much anticipated King v. Burwell decision regarding the validity of premium assistance


Wealth management update
  • Proskauer Rose LLP
  • USA
  • June 11 2015

The June 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2, up 0.2 from May. The June applicable federal


IRS Chief Counsel Memorandum clarifies that correction of Section 409A failures in year of vesting will not shield income inclusion under 409A
  • Proskauer Rose LLP
  • USA
  • May 13 2015

Earlier this month, the Office of Chief Counsel of the Internal Revenue Service released a Memorandum clarifying the impact of a correction of a Code


Changes to the IRS Determination Letter program
  • Proskauer Rose LLP
  • USA
  • May 13 2015

The IRS has informally stated that it is intending to make some significant changes to the Determination Letter program, and is even considering