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Review of Income Tax Deduction Rules for Charitable Gifts
  • Bryan Cave LLP
  • USA
  • August 22 2016

People.com is reporting that Amber Heard, who received a $7 million settlement in her divorce from Johnny Depp this week, is donating the entire $7


IRS Issues Drafts of Forms 1094-C, 1095-B and 1095-C for 2016
  • Bryan Cave LLP
  • USA
  • August 19 2016

Last month, the IRS issued proposed changes to the ACA reporting and disclosure forms for 2016. As a reminder, Forms 1094-B and 1095-B are used by


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


Avoiding an accuracy-related penalty for reasonable cause based on reliance on a tax professional
  • Bryan Cave LLP
  • USA
  • April 29 2013

Taxpayers seeking abatement from the accuracy-related penalty imposed under section 6662(a) of the Code often argue reasonable cause based upon


Improperly cancelled life insurance policy leads to taxable income
  • Bryan Cave LLP
  • USA
  • April 5 2012

In Estate of Feder, Yulia Feder learned the hard way that failure to properly cancel a life insurance policy can lead to income tax consequences


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


Good News! New 409A Regulations (Yes, Really!) - Part 5: If it Ain’t Broke, Don’t Fix It (and Other Minor Changes)
  • Bryan Cave LLP
  • USA
  • August 2 2016

On the TV show Futurama, the aged proprietor of the delivery company Planet Express, Professor Hubert J. Farnsworth, had a habit of entering a room


IRS posts final Form 8960 instructions for Net Investment Income Tax
  • Bryan Cave LLP
  • USA
  • March 4 2014

The Internal Revenue Service has posted final instructions to Form 8960, Net Investment Income TaxIndividuals, Estates, and Trusts, to its


Check it out and check it off: 2013 group health plan checklist
  • Bryan Cave LLP
  • USA
  • October 22 2012

With the Supreme Court’s decision to uphold the Patient Protection and Affordable Care Act, as amended ("PPACA") behind us, employers must continue to implement the changes mandated by PPACA