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Results: 1-10 of 26,093

Doing business in the US what is an LLC?
  • Kliger Partners
  • USA
  • September 3 2015

No doubt if you have had commercial dealings with businesses in the U.S. you will have seen the letters LLC following the name of an organisation on


DOL clarifies fiduciary duties for defined contribution plan sponsors offering annuity contracts
  • McDermott Will & Emery
  • USA
  • September 2 2015

The availability of annuity options under defined contribution plans has increased in recent years due to the shift from defined benefit to defined


United States Tax Court invalidated Treasury Regulation 1.482-7(d)(2)
  • Shearman & Sterling LLP
  • USA
  • September 2 2015

On July 17, 2015, the US Tax Court (en banc) ruled in favor of the taxpayer in Altera Corporation v. Commissioner, holding that Treas. Reg. 1


IRS implements final changes to advance pricing agreement process
  • Skadden Arps Slate Meagher & Flom LLP
  • USA
  • September 2 2015

On August 12, 2015, the IRS issued Rev. Proc. 2015-41, which sets out the procedures for pursuing advance pricing agreements (APAs). The new revenue


IRS implements final changes to competent authority process
  • Skadden Arps Slate Meagher & Flom LLP
  • USA
  • September 2 2015

On August 12, 2015, the IRS issued Rev. Proc. 2015-40, which revises the procedures for obtaining competent authority (CA) assistance concerning


Bright lines getting blurrier
  • Porter Wright Morris & Arthur LLP
  • USA
  • September 2 2015

Recently, the Supreme Court of Ohio issued an opinion in Cunningham v. Testa which significantly alters the application of a statute for determining


Pension factoring companies in Regulator crosshairs
  • Drinker Biddle & Reath LLP
  • USA
  • September 2 2015

For two decades, factoring companies buying structured settlement periodic payments in exchange for heavily discounted lump sums have done their best


Recent IRS guidance prohibits lump-sum windows for pension retirees, updates pension mortality tables for 2016
  • McDermott Will & Emery
  • USA
  • September 2 2015

The Internal Revenue Service (IRS) recently issued two significant notices for employers that sponsor defined benefit pension plans, particularly


Do you have an exit strategy from your business?
  • Jennings Strouss & Salmon PLC
  • USA
  • September 2 2015

Are you among the large percentage of the population nearing retirement? Have you considered how your family will be cared for in the event you


Encumbered by Illinois qui tam litigation? A new update from the Attorney General may spell relief for some
  • Horwood Marcus & Berk
  • USA
  • September 2 2015

If you are a Defendant in one of the now infamous Illinois qui tam lawsuits relating to tax on shipping and handling charges, there has been an