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Results: 1-10 of 397

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


Supreme Court upholds ACA subsidies on federal exchanges
  • McGuireWoods LLP
  • USA
  • June 25 2015

The Supreme Court's highly anticipated decision in King v. Burwell, 576 U.S. __, ___(2015), confirms the availability of tax subsidies for


Tax policy update - June 23, 2015
  • McGuireWoods LLP
  • USA
  • June 23 2015

The projected addition to the federal deficit over 10 years if Republican presidential hopeful Rand Paul’s flat-tax proposal went into effect