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Washington Healthcare Update - August 29, 2016
  • McGuireWoods LLP
  • USA
  • August 29 2016

A number of senators have written a variety of federal agencies as news of the EpiPen price hikes spreads. In addition, Representative Elijah Cummings


Decanting Emerges as a Powerful Tool for Estate Planning
  • Wilk Auslander LLP
  • USA
  • August 29 2016

Irrevocable trusts have been a widely utilized estate planning tool for decades. There are dozens of types of irrevocable trusts that are created for


Newly Proposed IRS Regulations Would Severely Curb Valuation Discounts
  • Greenbaum, Rowe, Smith & Davis LLP
  • USA
  • August 29 2016

In an August 2015 Client Alert, we noted that the Internal Revenue Service (IRS) was planning to issue regulations that might curtail the ability of


IRS Updates Ruling Policy on Corporate Business Purpose and Device Requirements under Section 355
  • Proskauer Rose LLP
  • USA
  • August 29 2016

The U.S. Internal Revenue Service (“IRS”) released Revenue Procedure 2016-45 (the “Revenue Procedure”) on August 26, 2016, permitting taxpayers once


IRS Begins Formal Assessment of CAP Program
  • McDermott Will & Emery
  • USA
  • August 29 2016

On August 26, the Internal Revenue Service (IRS) announced that its Large Business & International (LB&I) division is in the process of assessing the


The End to Discounts for Transfers of Interests in Family Business Entities
  • Dickinson Wright PLLC
  • USA
  • August 29 2016

The ability to use transfer and liquidation restrictions in legal documents to reduce the value of an interest in a family-controlled (or


Third Circuit Dismissal Affirmance Based on Economic Loss Doctrine Shows Spokeo Shouldn’t Be Your Only Data Breach Class Action Exit Strategy
  • Reed Smith LLP
  • USA
  • August 29 2016

While the United States Supreme Court’s ruling in Spokeo v. Robins, 136 S. Ct. 1540 (2016), has garnered much attention after being cited by numerous


Minimizing Income Taxes on Transfers During Life and Death
  • Dickinson Wright PLLC
  • USA
  • August 29 2016

Fewer than 1 of Americans are now subject to federal gift, estate and generation-skipping transfer tax because those taxes do not apply unless the


U.S. Department of Labor: Proposed Changes to Form 5500
  • Mitchell Williams Selig Gates & Woodyard PLLC
  • USA
  • August 26 2016

Yesterday, in conjunction with the Internal Revenue Service, the U.S. Department of Labor (DOL) held a two-hour webinar on the proposed changes to


IRS Changes Its No-Ruling Policy on Tax-Free Spinoffs
  • Sidley Austin LLP
  • USA
  • August 26 2016

On August 26, 2016, the Internal Revenue Service (IRS) issued Revenue Procedure 2016-45, stating that it is willing to provide private letter rulings