We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results: 1-10 of 630

Wealth Management Update - October 2016
  • Proskauer Rose LLP
  • USA
  • October 1 2016

The October Section 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.6, up 0.2 from September. The


House Passes Bill to Delay Effective Date of Overtime Rule Change
  • Proskauer Rose LLP
  • USA
  • September 29 2016

The House of Representatives has passed a bill to delay the effective date of the new overtime rule by six months (from December 1, 2016 to June 1


Expert Interview - The DOL's 2016 Final Fiduciary Rule
  • Proskauer Rose LLP
  • USA
  • September 28 2016

Seth J. Safra discusses the Department of Labor's (DOL's) final regulation concerning fiduciaries and conflicts of interest, published in the Federal


Wealth Management Update - September 2016
  • Proskauer Rose LLP
  • USA
  • September 1 2016

The September 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.4, which is the same as the August rate


ACA Reporting Update - 2016 Draft Forms & Instructions Released
  • Proskauer Rose LLP
  • USA
  • August 31 2016

Since our last ACA Reporting Update, the extended deadlines to distribute Forms 1095-B and 1095-C to covered individuals and employees and to file the


View From Proskauer: U.S. Department of Labor Raises Penalties for Notice and Disclosure Violations
  • Proskauer Rose LLP
  • USA
  • August 31 2016

ERISA subjects employers, plan sponsors, plan administrators and insurers to a variety of reporting and disclosure requirements, and the failure to


IRS Updates Ruling Policy on Corporate Business Purpose and Device Requirements under Section 355
  • Proskauer Rose LLP
  • USA
  • August 29 2016

The U.S. Internal Revenue Service (“IRS”) released Revenue Procedure 2016-45 (the “Revenue Procedure”) on August 26, 2016, permitting taxpayers once


Pennsylvania Department of Labor and U.S. DOL Agree to Work Together Against Misclassification
  • Proskauer Rose LLP
  • USA
  • August 22 2016

The U.S. Department of Labor ("U.S. DOL") and the Pennsylvania Department of Labor and Industry recently signed a memorandum of understanding to


Valuation Discounts for Transfers of Interests in Family Entities May Be Severely Curtailed - You May Want To Act Now
  • Proskauer Rose LLP
  • USA
  • August 10 2016

On August 2, 2016, the Treasury Department and the Internal Revenue Service (the "IRS") issued proposed regulations under section 2704 (the "Proposed


IRS Eliminates Requirement to Submit Copy of Section 83(b) Elections with Tax Return
  • Proskauer Rose LLP
  • USA
  • August 9 2016

The IRS adopted final regulations that no longer require taxpayers who have made Internal Revenue Code 83(b) elections to attach a copy of the