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 631

IRS postpones filing deadline for new basis reporting requirements
  • Bryan Cave LLP
  • USA
  • August 21 2015

As part of the Surface Transportation and Veterans Health Care Choice Improvement Act of 2015, signed into law by President Obama on July 31, 2015


Eo update: e-news for charities & nonprofits
  • Bryan Cave LLP
  • USA
  • August 27 2015

This is a reminder that the Internal Revenue Service is seeking applications for vacancies on the Advisory Committee on Tax Exempt and Government


Cadillac Tax still on the assembly line
  • Bryan Cave LLP
  • USA
  • August 18 2015

Recently, the IRS issued Notice 2015-52 requesting additional input on the yet-to-be-proposed Cadillac Tax rules. For those unaware, the Cadillac Tax


Does the U.S.- German double tax treaty also apply to a U.S. limited liability company?
  • Bryan Cave LLP
  • Germany, USA
  • April 29 2013

Whenever a U.S. Limited Liability Company ("US-LLC") is involved in cross-border shareholding structures concerning the United States


Comparison of exit transaction structure
  • Bryan Cave LLP
  • USA
  • November 19 2014

Because of taxes, the type of entity you have selected for your company may substantially impact the amount of money shareholders take home after


When and why to use the Section 83(b) election
  • Bryan Cave LLP
  • USA
  • August 26 2014

Start-up founders, executives and other employees should understand the role that Internal Revenue Code Section 83 plays in effective tax planning


Transfer planning with interests in private equity and hedge funds
  • Bryan Cave LLP
  • USA
  • July 16 2012

Much has been written about the potentially unique opportunities available to people to make gifts before year-end (for example, see our prior posts here and here


Federal tax consequences of trust modificationreformation: score one for the taxpayer
  • Bryan Cave LLP
  • USA
  • June 13 2013

When is a modification or reformation of an irrevocable trust given effect for Federal tax purposes? In each of two recent private letter rulings


The Monthly Measurement method: is there a “there”, there?
  • Bryan Cave LLP
  • USA
  • March 25 2014

The proposed rules for implementation of the Employer Mandate (aka "Shared Responsibility for Employers Regarding Health Coverage" or "Play or Pay"


Reporting target’s deductions in an acquisition
  • Bryan Cave LLP
  • USA
  • April 29 2013

Corporate clients often want a transaction to close at the beginning or end of the day. Generally, the reason for choosing the beginning or end of