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Results: 1-10 of 756

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


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


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


Do you know which states are trying to tax your trust?
  • Bryan Cave LLP
  • USA
  • June 9 2014

In an environment in which states are continuously searching for methods of increasing tax revenues, a major consideration for any settlor


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


EO Update: e-News for Charities & Nonprofits
  • Bryan Cave LLP
  • USA
  • January 3 2017

Form 990-N e-Postcard page unavailable 122616 to 1617 The Annual Electronic Filing Requirement for Small Exempt Organizations Form 990-N


Documentation hardship for hardships (and participant loans, too)
  • Bryan Cave LLP
  • USA
  • May 22 2015

What is the IRS thinking about when it announces that plan sponsors, even those using a qualified TPArecordkeeper, should maintain the records for


REITs and distressed debt
  • Bryan Cave LLP
  • USA
  • November 4 2012

Due to the significant decline in value of real estate that was experienced as the recession deepened through 2008, 2009 and 2010, many real estate investment trusts (REITs) that held mortgages secured by real estate were faced with the prospect of failing to satisfy certain REIT qualification tests as they began exploring alternatives for restructuring such mortgages in an effort to rehabilitate the property and maximize their recoveries with respect to their investment


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