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 371

IRS rules retention arrangement violates 409A
  • McGuireWoods LLP
  • USA
  • May 19 2015

In a Chief Counsel Memorandum issued last month, the IRS concluded that an executive retention arrangement violated Section 409A despite the


Tax policy update - May 19, 2015
  • McGuireWoods LLP
  • USA
  • May 19 2015

The average combined federal and state tax rate paid by most U.S.-based firms, according to a Wall Street Journal op-ed by James Freeman today


Tax policy update - May 12, 2015
  • McGuireWoods LLP
  • USA
  • May 12 2015

The number of Minutes it should take most Americans to do their taxes, according to potential GOP presidential candidate Chris Christie in a Wall


IRS releases proposed new rules for MLP qualifying income
  • McGuireWoods LLP
  • USA
  • May 5 2015

Today, the IRS released anxiously awaited proposed regulations defining qualifying income for publicly traded partnerships, usually referred to as


Tax policy update - May 5, 2015
  • McGuireWoods LLP
  • USA
  • May 5 2015

The total number of comments received by the Senate Finance Committee's five bipartisan tax reform working groups in response to the committee's


Changes to 2014 Form 990, Form 990-EZ, and Form 990-PF for exempt organizations
  • McGuireWoods LLP
  • USA
  • May 1 2015

While the IRS made only minor changes to Form 990, Form 990-EZ, and Form 990-PF for the 2014 tax year, the IRS made significant revisions to Schedule


North Carolina court holds statute taxing trust income unconstitutional
  • McGuireWoods LLP
  • USA
  • May 1 2015

On April 23, 2015, Judge Gregory P. McGuire of the Business Court division of the Superior Court of Wake County, North Carolina, issued a decision in


Tax policy update - April 28, 2015
  • McGuireWoods LLP
  • USA
  • April 28 2015

The total amount that the federal government could save over 10 years under the PTC Elimination Act(H.R. 1901) a bill that would phase out and


Tax policy update - April 21, 2015
  • McGuireWoods LLP
  • USA
  • April 21 2015

The tax rate at which companies could voluntarily repatriate their foreign earnings under theInvest in Transportation Act of 2015 (S. 981). Senators


House approves estate tax repeal, permanent extension of state and local tax deduction
  • McGuireWoods LLP
  • USA
  • April 16 2015

The House today passed the Death Tax Repeal Act (HR 1105) and the State and Local Tax Deduction Fairness Act (HR 622). The two bills would repeal the