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The Latest in ACA Reporting
  • Bryan Cave LLP
  • USA
  • February 2 2016

Well, we’ve toyed with your emotions enough on this subject. The deadlines for ACA reporting have not changed. Truth be told, unless this law is


IRS Exempt Organization Newsletter 2016-1
  • Bryan Cave LLP
  • USA
  • February 3 2016

On February 2, the IRS released its Exempt Organization Newsletter, Issue Number 2016-1. Register for IRS webinar: Starting and Operating Charities


PEOs: A remedy for ACA reporting requirements?
  • Bryan Cave LLP
  • USA
  • January 21 2016

Signed into law in December 2014 and effective January 1, 2016, the Small Business Efficiency Act ("SBEA") provides welcome federal statutory


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


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


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


Limited liability company and corporation
  • Bryan Cave LLP
  • USA
  • November 19 2014

When working with start-up companies we are frequently asked whether it is preferable to form a new entity as a corporation or as a limited liability


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


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


IRS rules on estate tax treatment of joint trust created in non-community property state
  • Bryan Cave LLP
  • USA
  • November 21 2014

Several non-community property states have recently enacted statutes authorizing the creation of a joint trust by spouses that would be treated as