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Courts Split on Definition of a “Return” for Tax Discharge
  • Proskauer Rose LLP
  • USA
  • January 6 2017

On October 11, 2016, Martin Smith petitioned the Supreme Court for a writ of certiorari to review a decision by the Ninth Circuit. After Smith failed


Back from the Dead - Cures Act Resurrects Premium Reimbursement Arrangements for Small Employers
  • Proskauer Rose LLP
  • USA
  • December 19 2016

Last week, President Obama signed the 21st Century Cures Act (the “Cures Act”), which contains numerous provisions touching on a wide range of public


Wealth Management Update - December 2016
  • Proskauer Rose LLP
  • USA
  • December 15 2016

The December 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.8, up 0.2 from November. The December


Portland, Oregon Adopts First-of-Its-Kind CEO Pay Ratio Tax on Employers
  • Proskauer Rose LLP
  • USA
  • December 12 2016

The Portland, Oregon City Council has passed an ordinance that will impose a tax surcharge on publicly traded companies whose Chief Executive


New York Raises Basic Exclusion Amount to $5,250,000
  • Proskauer Rose LLP
  • USA
  • December 8 2016

On April 1, 2017, the amount of property that can pass free of New York State estate tax is set to rise to $5.25 million. Approximately three years


Proposed Regulations Seek to Curtail Valuation Discounts
  • Proskauer Rose LLP
  • USA
  • December 8 2016

The most successful estate planning techniques pass significant value from one generation to the next by freezing or establishing an appreciating


New Jersey Estate Tax Exemption Raised to $2,000,000; Estate Tax to be Phased Out
  • Proskauer Rose LLP
  • USA
  • December 8 2016

On January 1, 2017, the amount of property that can pass free of New Jersey State estate tax is set to rise to $2 million. On January 1, 2018, the


BEPS: OECD Releases Multilateral Tax Treaty Convention
  • Proskauer Rose LLP
  • Global, OECD, USA
  • December 6 2016

The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (the “Convention”) was released by


IRS Extends Distribution (Not Filing) Deadline for ACA Reporting and Continues Good Faith Standard
  • Proskauer Rose LLP
  • USA
  • November 18 2016

Today, the IRS announced (see Notice 2016-70) an extension to the distribution (but not filing) deadline for the Affordable Care Act (ACA) reporting


2016 Proskauer Annual Review and Outlook for Hedge Funds, Private Equity Funds and Other Private Funds
  • Proskauer Rose LLP
  • European Union, Hong Kong, Ireland, OECD, United Kingdom, USA
  • November 15 2016

On March 10, 2016, the Office of Compliance Inspections and Examinations (OCIE) of the U.S. Securities and Exchange Commission (SEC) released a