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Section 409A: IRS Issues Proposed Regulations to Address Open Questions
  • Davis Wright Tremaine LLP
  • USA
  • July 11 2016

On June 22, 2016, the Internal Revenue Service and Treasury Department issued proposed regulations under Section 409A of the Internal Revenue Code


Long-Awaited 457 Plan Regulations Provide Planning Opportunities for Tax-Exempt and Governmental Employers
  • Davis Wright Tremaine LLP
  • USA
  • July 11 2016

On June 22, 2016, the Internal Revenue Service (IRS) and Treasury Department issued proposed regulations under Section 457 of the Internal Revenue


Treasury Report on Online Marketplace Lending Recommends Increased Regulation
  • Davis Wright Tremaine LLP
  • USA
  • June 3 2016

The Treasury Department recently issued a white paper detailing its findings on the current state of the online marketplace lending industry and


Climate change regulation starts to take shape in Washington State
  • Davis Wright Tremaine LLP
  • USA
  • April 27 2016

In 2015, the Washington Legislature failed to act on Governor Jay Inslee's cap-and-trade proposal to limit the greenhouse gas emissions that cause


Preserving Your Family Business (or Sale Proceeds) for Generations
  • Davis Wright Tremaine LLP
  • USA
  • April 11 2016

As promised, below is a follow-up to my February 29th post. There, I discussed estate tax planning. Below, I want to introduce generation skipping


The Hidden Tax Trap in Your Family Businessand How to Avoid It
  • Davis Wright Tremaine LLP
  • United Kingdom
  • April 4 2016

You have a business. You have a family. You have a family business. And frequently, the family makes decisions about the business. Sometimes, those


Effectively Utilize Your Combined Federal Gift and Estate Tax Exemption
  • Davis Wright Tremaine LLP
  • USA
  • February 29 2016

As of 2016, each person has an aggregate $5.45 million exemption from the federal gift and estate taxes. This exemption can be used either during


IRS Allows Mid-Year Changes, Further Encouraging Safe Harbor Plans
  • Davis Wright Tremaine LLP
  • USA
  • February 17 2016

The IRS has issued new guidance giving sponsors of Safe Harbor 401(k) plans much greater flexibility to amend their plans during a plan year. This is


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