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Significant Changes to U.S. Taxation of REITs and Investments by Non-U.S. Investors in Real Property under the PATH Act
  • Proskauer Rose LLP
  • USA
  • February 2 2016

On December 18, 2015, President Obama signed into law an omnibus appropriations bill which included the Protecting Americans from Tax Hikes Act of


IRS Significantly Liberalizes Permitted Mid-Year Changes to Safe Harbor Plans
  • Proskauer Rose LLP
  • USA
  • February 1 2016

On January 29, 2016, the IRS issued Notice 2016-16 that provides guidance on mid-year changes to a safe harbor plan under sections 401(k) and 401(m


New Year: New Regulatory Developments Affecting Managers of Hedge Funds, Private Equity Funds and Other Private Funds
  • Proskauer Rose LLP
  • OECD, USA
  • January 25 2016

Regulators were busy at the end of 2015, especially in the United States, perhaps being motivated to push forward new rule proposals in anticipation


IRS To EOs: We Can’t Help
  • Proskauer Rose LLP
  • USA
  • January 20 2016

Every January, the IRS releases a series of revenue procedures detailing how organizations can obtain private letter rulings and determinations and


Is a Qualified Retirement Plan Required to Apply Windsor Retroactively?
  • Proskauer Rose LLP
  • USA
  • January 15 2016

Following the Supreme Court's 2013 decision in U.S. v. Windsor (in which the Court held that Section 3 of the federal Defense of Marriage Act


An Ounce of PreventionIs Tax-Free: IRS Expands Tax Relief to Pre-Data Breach Identity Theft Protection Services
  • Proskauer Rose LLP
  • USA
  • January 7 2016

In statements to the IRS, commenters stated that data security is a major concern for many organizations and cited statistics showing a significant


IRS Extends Deadlines for Affordable Care Act Reporting
  • Proskauer Rose LLP
  • USA
  • December 28 2015

Today, the IRS released Notice 2016-4, which extended the distribution and filing deadlines for the Affordable Care Act (ACA) reporting requirements


North Carolina Governor Signs Executive Order on Worker Misclassification
  • Proskauer Rose LLP
  • USA
  • December 23 2015

On December 18, 2015, North Carolina Gov. Pat McCrory signed an executive order establishing an "Employee Classification Section" within the state's


IRS Notice 2015-87 (Part 1) - IRS Issues New HRA Integration Rules
  • Proskauer Rose LLP
  • USA
  • December 21 2015

On December 16, 2015, the Internal Revenue Service issued Notice 2015-87containing guidance on a wide-range of topics under the Affordable Care Act


IRS Notice 2015-86 The Limited Effect of Obergefell
  • Proskauer Rose LLP
  • USA
  • December 17 2015

Last week, the Internal Revenue Service (IRS) issued Notice 2015-86, providing guidance on the application of the U.S. Supreme Court's decision in