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Keeping the “Family” in Family Business: Succession of Ownership Does Not Always Mean Succession of Control and Income
  • Davis Wright Tremaine LLP
  • USA
  • January 5 2016

As family business owners often are advised, business succession planning should include some form of estate planning. This advice is especially true


Your Estate Plan - Four Documents You Should Be Considering
  • Davis Wright Tremaine LLP
  • USA
  • December 14 2015

An estate plan can be a complicated thing. Attorneys, accountants, advisors all may be involved in pulling together a customized plan that conforms


NYC to require most employers to offer qualified transportation benefits
  • Davis Wright Tremaine LLP
  • USA
  • November 9 2015

Effective Jan. 1, 2016, the New York City Affordable Transit Act (the "Act") will require covered employers to establish a program allowing full-time


IRS proposes new rules for substantiating charitable contribution deductions: what every charity needs to know
  • Davis Wright Tremaine LLP
  • USA
  • October 7 2015

Anyone who has ever given to a charity is familiar with the contribution receipt: it thanks the donor for the contribution, indicates the dollar


IRS blesses private foundation mission-related investing: implications for the charitable sector
  • Davis Wright Tremaine LLP
  • USA
  • September 29 2015

The IRS has formally confirmed that private foundations may make investments that further their charitable purposes even when those investments do


Unintended consequences? The Open Internet Order could open the door to new taxes
  • Davis Wright Tremaine LLP
  • USA
  • June 10 2015

Could Benjamin Franklin have been wrong about the Internet when he said, “In this world nothing can be said to be certain, except death and taxes”


IRS ordered to make non-profit Form 990s available in a useful electronic format
  • Davis Wright Tremaine LLP
  • USA
  • March 22 2015

Federal agencies cannot avoid their obligation to disclose public records in modern electronic formats merely by invoking budgetary constraints, a


Potential impact of reclassification on state and local tax obligations
  • Davis Wright Tremaine LLP
  • USA
  • March 16 2015

The Order tries to minimize the potential that state or local taxes on broadband Internet access service (BIAS) will increase as a result of


Premium reimbursement arrangements get relief
  • Davis Wright Tremaine LLP
  • USA
  • February 25 2015

The IRS issued guidance on Feb. 18, 2015, providing temporary relief until June 30, 2015, from steep penalties for small employers and S-corps that


Is your estate tax plan out of date?
  • Davis Wright Tremaine LLP
  • USA
  • February 5 2015

Recent changes to the federal estate tax system now permit many more estates to avoid federal estate taxes altogether and also allow more effective