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 442

The IRS’s proposed ABLE regulations: obstacles for launching state programs, and potential solutions
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • June 29 2015

The IRS's recently-published proposed regulations for Section 529A qualified ABLE programs have taken some wind out of the sails of state program


IRS revamps proposed issue price definition for municipal bonds
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • June 23 2015

Treasury and IRS today announced a decision to withdraw the much-criticized portion of the notice of proposed rulemaking published in the Federal


IRS’s proposed Section 529A regulations for ABLE programs: a mixed bag
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • June 19 2015

The IRS today published, right on deadline, its proposed regulations relating to Section 529A state-sponsored "qualified ABLE programs," under which


FY2016 Massachusetts budget update: the House budget
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • May 1 2015

On April 29 the Massachusetts House of Representatives approved a $38.1 billion spending plan for FY2016 by a unanimous vote of 158-0. Over roughly


British Columbia provides model for Massachusetts Carbon Pricing
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • Canada, USA
  • April 16 2015

On Monday, April 13, The Alliance for Business Leadership hosted "Embracing the Future: The Economic Success of British Columbia's Carbon Pricing


Tax day update: 2015 inflation adjustments and prices for energy credits released by IRS
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • April 15 2015

Just in time for tax day - but 14 days behind the Congressional deadline - the IRS released the statutorily required calculations to determine the


Preserving net operating losses (NOL) carryforward: what are you doing to protect your company’s valuable tax assets?
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • April 8 2015

A company's past NOLs can be used to offset taxable income in future years, subject to certain limitations. For companies that have operated at a


Tax Amnesty Program and new leadership at the DOR
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • April 1 2015

On March 16, Massachusetts officials announced a tax amnesty program, effective immediately, to recoup delinquent corporate taxes. The program is


IRS releases final regulations clarifying 162(m) limitation on compensation
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • April 1 2015

Section 162(m) of the Internal Revenue Code precludes the deduction by public companies for compensation paid to certain covered employees in excess


IRS green lights Section 529A ABLE disability programs
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • March 15 2015

Pi Day comes but once a century, on 31415. The Internal Revenue Service receives praise approximately as frequently. But the IRS deserves applause