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Results: 1-10 of 685

Round-up: the highs and lows of 2013
  • White & Case LLP
  • European Union, France, United Kingdom, USA
  • December 23 2013

This article highlights a few of the key stories of interest over the last year, including developments in the French bill adopted by the French


United States v. Windsor creates new estate planning opportunities for married same-sex couples
  • Sheppard Mullin Richter & Hampton LLP
  • USA
  • August 6 2013

The recent United States Supreme Court ruling in United States v. Windsor invalidated Section 3 of the Defense of Marriage Act, which had defined


What you need to know about FATCA’s impact on non-U.S. retirement plans
  • McDermott Will & Emery
  • USA
  • March 21 2013

The Internal Revenue Service recently published final regulations under the Foreign Account Tax Compliance Act (FATCA), which are effective


IRS provides limited relief from foreign account reporting requirements
  • Hogan Lovells
  • USA
  • February 28 2010

Regulations issued by the Financial Crimes Enforcement Network (FinCEN) under the Bank Secrecy Act generally require a U.S. person with a financial interest in, or signature authority over, a bank, securities or other financial account in a foreign country during any year to report the relationship to the IRS


Treasury, IRS issue proposed regulations and guidance addressing FBAR reporting requirements for retirement plans
  • Katten Muchin Rosenman LLP
  • USA
  • March 5 2010

At the end of February, the Financial Crimes Enforcement Network (FinCEN) bureau of the U.S. Department of the Treasury issued proposed amendments to the Bank Secrecy Act regulations governing Reports of Foreign Bank and Financial Accounts, commonly referred to as “FBAR.”


Are you required to file an FBAR? FinCEN and IRS issue additional guidance important to benefit plans and their fiduciaries
  • Day Pitney LLP
  • USA
  • March 8 2010

On February 26, 2010, the Internal Revenue Service and the Financial Crimes Enforcement Network (FinCEN) of the U.S. Department of the Treasury each issued guidance concerning "Report of Foreign Bank and Financial Accounts" (or FBAR) filings on Form TD F 90-22.1


FBAR filing for certain foreign investments
  • Reinhart Boerner Van Deuren SC
  • USA
  • May 20 2011

U.S. persons who have a financial interest in, or signature or other authority over, foreign financial accounts are generally required to report on the Treasury Department Form TD F 90 22.1 (the FBAR) by June 30 of each year


Retirement planning in 2010: changes to the Roth IRA conversion rules
  • Porter Wright Morris & Arthur LLP
  • USA
  • February 12 2010

Effective January 1, 2010, the Tax Increase Prevention and Reconciliation Act of 2005 eliminated two Roth IRA conversion limitations


FBAR: application to equity awards issued under a plan of a foreign multinational company
  • Seyfarth Shaw LLP
  • USA
  • August 17 2009

Seyfarth Shaw recently published a client alert discussing the effect of Treasury Department Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR) on pension funds


New foreign financial asset reporting requirement with deadline of April 17, 2012
  • McDermott Will & Emery
  • USA
  • March 27 2012

The Foreign Account Tax Compliance Act (FATCA) requires certain U.S. taxpayers holding foreign financial assets, including an interest under a foreign pension or deferred compensation plan and foreign equity awards, to report those interests beginning with this tax filing season