We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 622

IRS Updates Ruling Policy on Corporate Business Purpose and Device Requirements under Section 355
  • Proskauer Rose LLP
  • USA
  • August 29 2016

The U.S. Internal Revenue Service (“IRS”) released Revenue Procedure 2016-45 (the “Revenue Procedure”) on August 26, 2016, permitting taxpayers once


Pennsylvania Department of Labor and U.S. DOL Agree to Work Together Against Misclassification
  • Proskauer Rose LLP
  • USA
  • August 22 2016

The U.S. Department of Labor ("U.S. DOL") and the Pennsylvania Department of Labor and Industry recently signed a memorandum of understanding to


Valuation Discounts for Transfers of Interests in Family Entities May Be Severely Curtailed - You May Want To Act Now
  • Proskauer Rose LLP
  • USA
  • August 10 2016

On August 2, 2016, the Treasury Department and the Internal Revenue Service (the "IRS") issued proposed regulations under section 2704 (the "Proposed


IRS Eliminates Requirement to Submit Copy of Section 83(b) Elections with Tax Return
  • Proskauer Rose LLP
  • USA
  • August 9 2016

The IRS adopted final regulations that no longer require taxpayers who have made Internal Revenue Code 83(b) elections to attach a copy of the


ACA Reporting Update - 2016 Draft Forms & Instructions Released
  • Proskauer Rose LLP
  • USA
  • August 4 2016

Since our last ACA Reporting Update, the extended deadlines to distribute Forms 1095-B and 1095-C to covered individuals and employees and to file


Proposed Regulations under Section 355 Clarify Device and Active Trade or Business Requirements for Tax-Free Spin-offs
  • Proskauer Rose LLP
  • USA
  • July 28 2016

On July 15, 2016, the U.S. Internal Revenue Service (IRS) and the Department of the Treasury (Treasury) published proposed regulations that would


New Electronic Form 8976 to Alert IRS About Section 501(c)(4) Status; 1023-EZ Application Reduced to $275
  • Proskauer Rose LLP
  • USA
  • July 21 2016

The Protecting Americans from Tax Hikes (“PATH”) Act of 2015, enacted in December 2015, requires organizations to notify the IRS if they desire to


IRS Proposes Modifications to Proposed Income Inclusion Regulations under Section 409A
  • Proskauer Rose LLP
  • USA
  • July 18 2016

In general, proposed rulemaking issued in December 2008 with respect to income inclusion under Section 409A of the Internal Revenue Code of 1986, as


Proposed Section 409A Regulations Would Clarify Separation from Service Analysis in Connection with Change in Status From Employee to Independent Contractor
  • Proskauer Rose LLP
  • USA
  • July 15 2016

Pursuant to the final regulations under Section 409A of the Internal Revenue Code of 1986, as amended, a termination of employment generally occurs


Deferred Compensation for Tax-exempt Organizations: New Proposed Regulations under Code Section 457
  • Proskauer Rose LLP
  • USA
  • July 15 2016

On June 21, 2016, the Internal Revenue Service (IRS) issued anticipated proposed Treasury Regulations prescribing rules under Section 457 of the