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Major Changes in IRS Determination Letter Program Take Effect in 2017
  • McGuireWoods LLP
  • USA
  • July 20 2016

As we reported earlier this year, the Internal Revenue Service (IRS) is making significant changes to its determination letter program for


Tax Policy Update - July 19, 2016
  • McGuireWoods LLP
  • USA
  • July 19 2016

Its convention season! With the July 18 kickoff of the Republication National Convention and the Democratic National Convention around the corner on


North Carolina Court of Appeals Affirms the Unconstitutionality of a State Income Tax on a Non-North Carolina Trust - Kimberly Rice Kaestner 1992 Family Trust vs. North Carolina Department of Revenue
  • McGuireWoods LLP
  • USA
  • July 8 2016

On July 5, 2016, the North Carolina Court of Appeals affirmed the Business Court ruling in the matter of Kimberly Rice Kaestner 1992 Family Trust v


Estate Tax Changes Past, Present and Future - July 2016
  • McGuireWoods LLP
  • USA
  • July 7 2016

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the


Tax Policy Update - July 05, 2016
  • McGuireWoods LLP
  • European Union, United Kingdom, USA
  • July 5 2016

The Joint Taxation Committee is set to meet behind closed doors on July 6 to discuss issues with the Treasury’s proposed regulations under Section


Nonqualified Deferred Compensation: IRS Proposes New Section 457 Regulations and Section 409A Clarifications
  • McGuireWoods LLP
  • USA
  • June 29 2016

Last week, the Internal Revenue Service (IRS) proposed new regulations under Section 457 of the Internal Revenue Code (Code), which governs


Treasury Department Issues New REIT Spinoff Rules
  • McGuireWoods LLP
  • USA
  • June 7 2016

The Treasury Department today released new temporary and proposed regulations that will impact spinoffs and REIT conversions and modify the


ERISA and Cybersecurity
  • McGuireWoods LLP
  • USA
  • June 5 2016

Employee benefit plan data stored online may include participants' names and Social Security numbers, account information and protected health


Estate Tax Changes Past, Present and Future - May 2016
  • McGuireWoods LLP
  • USA
  • May 2 2016

This outline is a selective and evolving review of the history of the modern federal estate tax. It originated during the attempts to repeal the


DOL Delivers Final Fiduciary Investment Advice Rule
  • McGuireWoods LLP
  • USA
  • April 15 2016

Last week, the U.S. Department of Labor (DOL) issued a final rule revamping the standards for determining when a party is a fiduciary with respect to