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U.S. Department of Labor Finalizes Fiduciary Definition and Conflict of Interest Rule
  • Proskauer Rose LLP
  • USA
  • April 19 2016

On April 6, 2015, the U.S. Department of Labor (Department) issued its highly anticipated final rule addressing when a person is considered to be a


SEC Intervenes In Former In-House Attorney’s Whistleblower Lawsuit
  • Proskauer Rose LLP
  • USA
  • April 4 2016

On March 28, 2016, the U.S. Securities and Exchange Commission (“SEC”) filed an amicus brief in a whistleblower lawsuit brought by a former in-house


Wealth Management Update - March 2016
  • Proskauer Rose LLP
  • USA
  • March 24 2016

The March 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.8, which is a decrease from January's and


Proposed FBAR Regulations Expand Filing Exemption and Reporting Requirements
  • Proskauer Rose LLP
  • USA
  • March 10 2016

As reported in our prior client alerts, the Report of Foreign Bank and Financial Accounts, FinCEN Form 114 (FBAR), must be filed by a U.S. person


Proposed Regulations Issued for Supporting Organizations
  • Proskauer Rose LLP
  • USA
  • March 7 2016

On February 19, 2016, the IRS and Treasury Department issued proposed regulations regarding (i) prohibitions on certain contributions


IRS Proposes Country-by-Country Reporting Regulations
  • Proskauer Rose LLP
  • OECD, USA
  • March 4 2016

On December 21st, 2015 the IRS proposed Country-by-Country (“CbC”) reporting rules requiring certain U.S. multinational companies to provide


Real Estate Investments by Qualified Foreign Pension Funds After the PATH Act
  • Proskauer Rose LLP
  • USA
  • March 3 2016

The Protecting Americans from Tax Hikes Act of 2015 (“PATH Act”) included a number of significant changes to the U.S. federal income tax rules related


Tax Consequences of Compensation Clawback
  • Proskauer Rose LLP
  • USA
  • March 2 2016

Executives required to repay compensation as a result of a compensation clawback regulation, provision or policy should be mindful of certain tax


Obama's Budget Proposals Expand Application of Net Investment Income Tax and Address Carried Interest
  • Proskauer Rose LLP
  • USA
  • February 12 2016

On February 9th, President Obama released his Budget Proposals for 2017 (the "Budget Proposals"). The Budget Proposals include the following


Wealth Management Update - February 2016
  • Proskauer Rose LLP
  • USA
  • February 8 2016

The February 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.2, which is the same as January’s rate