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IRS Stamp of Approval for PEOs
  • Bryan Cave LLP
  • USA
  • May 19 2016

Small businesses struggling to maintain compliance with the constant flow of regulations impacting human resources and benefits compliance have


IRS Releases June 2016 Interest Rates
  • Bryan Cave LLP
  • USA
  • May 23 2016

The 7520 rate for June 2016 has remained at 1.8. The June 2016 Applicable Federal Interest Rates can be found here


That Debt Isn’t What You Think It Is: New Proposed DebtEquity Rules Could Be Biggest Change in Corporate Tax Since 1986
  • Bryan Cave LLP
  • USA
  • May 12 2016

The U.S. Treasury Department issued new proposed tax regulations that would re-characterize certain related party debt as equity, resulting in


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


Five key considerations when drafting a release
  • Bryan Cave LLP
  • USA
  • July 3 2014

Separation agreements almost always contain release provisions whereby one or both parties agree to waive claims that they may have against the other


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


EO Update: e-News for Charities & Nonprofits
  • Bryan Cave LLP
  • USA
  • May 17 2016

The Form 990-N online filing system moved from Urban Institute to IRS.gov in February. While the new system has been successful, a very small


When a shareholder gives equity to employees: how’s that taxed exactly?
  • Bryan Cave LLP
  • USA
  • October 28 2015

On October 22, 2015, Twitter, Inc., and its CEO, Jack Dorsey, entered into a Contribution Agreement pursuant to which Dorsey contributed to Twitter


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


Disaffiliated lenders and LIHTC
  • Bryan Cave LLP
  • USA
  • November 5 2014

The allocation of low-income housing tax credits ("LIHTC") follows the allocation of depreciation losses. If an investor's capital account becomes