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Results: 1-10 of 399

The “Cadillac tax”: a tankful of issues
  • McGuireWoods LLP
  • USA
  • August 7 2015

This is the 52nd in a series of WorkCite articles concerning the Patient Protection and Affordable Care Act and its companion statute, the Health


Tax policy update - August 4, 2015
  • McGuireWoods LLP
  • USA
  • August 4 2015

The number of days until the U.S. House of Representatives returns from August recess. The Senate is in this week to tackle procedural motions for


Tax policy update - July 29, 2015
  • McGuireWoods LLP
  • USA
  • July 29 2015

First it was three years, now it's three months. The Senate's attempt to pass a multiyear highway bill ran off the road this week after House


IRS determination letter program for qualified retirement plans to be significantly curtailed
  • McGuireWoods LLP
  • USA
  • July 23 2015

In Announcement 2015-19 (Announcement), the Internal Revenue Service (IRS) has indicated that it is eliminating the staggered five-year determination


New developments in estate and gift tax valuation cases
  • McGuireWoods LLP
  • USA
  • July 15 2015

A number of recent cases highlight particular issues in valuation of assets for purposes of the estate and gift tax. On July 6, 2015, the Internal


Tax policy update - July 14, 2015
  • McGuireWoods LLP
  • USA
  • July 14 2015

The number of additional months of funding for transportation projects under a $8 billion bill introduced late last night in the House. Notably as


The ax falls on defined benefit plan lump sum cash-out programs
  • McGuireWoods LLP
  • USA
  • July 10 2015

On July 9, 2015, the Treasury Department and IRS announced plans to implement a significant regulatory change that will effectively prohibit "lump


U.S. Supreme Court holds same-sex marriage to be a fundamental right
  • McGuireWoods LLP
  • USA
  • July 8 2015

The United States Supreme Court issued its opinion in Obergefell v. Hodges, 576 U.S. ___ (2015) on June 26, 2015. In a 5-4 decision, the Supreme


Tax policy update - July 7, 2015
  • McGuireWoods LLP
  • USA
  • July 8 2015

The average effective tax rate paid by Republican presidential candidate Jeb Bush over the past 7 years, since leaving the Florida governor’s office


Tax policy update - June 30, 2015
  • McGuireWoods LLP
  • USA
  • June 30 2015

The top estate tax rate under Democratic presidential candidate Bernie Sanders’ proposal to tax the wealthiest Americans and narrow income inequality