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Securities and Corporate Governance Litigation Quarterly - 13 June 2017
  • Seyfarth Shaw LLP
  • USA
  • June 13 2017

Welcome to the seventh issue of Securities and Corporate Governance Litigation Quarterly, Seyfarth's quarterly publication of the Securities &


Exempt Organizations Advisory - CHARITY Act Introduced in Senate
  • Steptoe & Johnson LLP
  • USA
  • June 13 2017

Today, Senators John Thune (R-SD) and Bob Casey (D-PA) introduced the Charities Helping Americans Regularly Throughout the Year (CHARITY) Act of 2017


S Corporation Election for Limited Liability Corporations
  • Foster Swift Collins & Smith PC
  • USA
  • June 12 2017

Today many companies are incorporated as limited liability companies ("LLC"). The IRS does not recognize the LLC as a taxpayer classification for


LLC’s and S-corporations: pass-through entities for start-up companies
  • FisherBroyles LLP
  • USA
  • June 9 2017

One of the many important decisions that a startup faces is the type of legal entity to form. In many cases the decision is made without much thought


Selling a business: Tax issues
  • Radcliffes Le Brasseur
  • USA
  • June 9 2017

Selling a business can be expensive, complicated and time-consuming, and may also have significant tax implications, so you need to plan carefully and


NYC Issues UBT Statement of Audit Procedure on Basis Adjustments Under IRC Sections 734 and 743
  • Morrison & Foerster LLP
  • USA
  • June 6 2017

The New York City Department of Finance has issued a Statement of Audit Procedure ("SAP") addressing how adjustments made to the basis of partnership


Delaware Law Updates - Delaware Supreme Court Explores the Definition of “Commercially Reasonable Efforts
  • McCarter & English LLP
  • USA
  • June 5 2017

The Delaware Supreme Court affirmed the judgment entered by the Court of Chancery in favor of the defendant concerning the Defendant’s termination of


Tax court finds self-employment tax for active LLC member
  • Thompson Coburn LLP
  • USA
  • May 25 2017

Self-employment (SE) tax is one of the driving forces when a tax advisor recommends what type of entity to use for one’s business. My previous post


Amendments to the New York Nonprofit Revitalization Act
  • Riker Danzig Scherer Hyland & Perretti LLP
  • USA
  • May 24 2017

In November, New York Governor Cuomo signed into law an amendment to the New York Nonprofit Revitalization Act of 2013 ("NPRA"). The 2016 Amendment


Much Ado About the Texas Franchise Tax: The Past, Present and Future Impact of the State’s Tax on Business Earnings.
  • Baker McKenzie
  • USA
  • May 22 2017

Pop quiz: when it comes to business earnings, the State of Texas imposes: (a) an income tax; (b) a business activity tax that is not an income tax; or