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Results: 1-10 of 603

IRS releases Federal Interest Rates for June 2015
  • Bryan Cave LLP
  • USA
  • May 19 2015

The 7520 rate for June has increased to 2.0. The June 2015 Applicable Federal Interest Rates can be found here


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"


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


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


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


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


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


Deferred developer fees
  • Bryan Cave LLP
  • USA
  • May 5 2015

Questions continue to be raised regarding whether developers should document the obligation to pay deferred development fees with a note. Section


IRS releases new draft Form 706 for 2012 decedents
  • Bryan Cave LLP
  • USA
  • August 18 2012

The IRS has released a new draft Form 706 for estates of decedents dying in 2012