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New York Raises Basic Exclusion Amount to $5,250,000
  • Proskauer Rose LLP
  • USA
  • December 8 2016

On April 1, 2017, the amount of property that can pass free of New York State estate tax is set to rise to $5.25 million. Approximately three years


New Jersey Estate Tax Exemption Raised to $2,000,000; Estate Tax to be Phased Out
  • Proskauer Rose LLP
  • USA
  • December 8 2016

On January 1, 2017, the amount of property that can pass free of New Jersey State estate tax is set to rise to $2 million. On January 1, 2018, the


Proposed Regulations Seek to Curtail Valuation Discounts
  • Proskauer Rose LLP
  • USA
  • December 8 2016

The most successful estate planning techniques pass significant value from one generation to the next by freezing or establishing an appreciating


BEPS: OECD Releases Multilateral Tax Treaty Convention
  • Proskauer Rose LLP
  • Global, OECD, USA
  • December 6 2016

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “Convention”) was released by


IRS Extends Distribution (Not Filing) Deadline for ACA Reporting and Continues Good Faith Standard
  • Proskauer Rose LLP
  • USA
  • November 18 2016

Today, the IRS announced (see Notice 2016-70) an extension to the distribution (but not filing) deadline for the Affordable Care Act (ACA) reporting


2016 Proskauer Annual Review and Outlook for Hedge Funds, Private Equity Funds and Other Private Funds
  • Proskauer Rose LLP
  • European Union, Hong Kong, Ireland, OECD, United Kingdom, USA
  • November 15 2016

On March 10, 2016, the Office of Compliance Inspections and Examinations (OCIE) of the U.S. Securities and Exchange Commission (SEC) released a


Potential for Tax Reform in 2017: Insight from Proposals of the President-Elect and Congressional Republicans
  • Proskauer Rose LLP
  • USA
  • November 10 2016

In the U.S. General Election held on November 8, 2016, Donald J. Trump was elected to become the 45th President of the United States. Republicans


President-Elect Trump’s Impact on the Affordable Care Act
  • Proskauer Rose LLP
  • USA
  • November 9 2016

For years, the Republican-controlled Congress has vowed to repeal or significantly scale back President Obama’s landmark legislation - the Patient


IRS Issues Final and Temporary Debt-Equity Regulations Under Section 385
  • Proskauer Rose LLP
  • USA
  • October 26 2016

On October 13, 2016, the Treasury Department ("Treasury") and the Internal Revenue Service (the "IRS") issued final and temporary


IRS Issues New EPCRS Guidelines to Coordinate with Limited Determination Letter Program
  • Proskauer Rose LLP
  • USA
  • October 6 2016

On September 29, 2016, the IRS released new guidelines under its Employee Plans Compliance Resolution System (EPCRS). EPCRS consists of three