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Results: 1-10 of 615

New Electronic Form 8976 to Alert IRS About Section 501(c)(4) Status; 1023-EZ Application Reduced to $275
  • Proskauer Rose LLP
  • USA
  • July 21 2016

The Protecting Americans from Tax Hikes (“PATH”) Act of 2015, enacted in December 2015, requires organizations to notify the IRS if they desire to


IRS Proposes Modifications to Proposed Income Inclusion Regulations under Section 409A
  • Proskauer Rose LLP
  • USA
  • July 18 2016

In general, proposed rulemaking issued in December 2008 with respect to income inclusion under Section 409A of the Internal Revenue Code of 1986, as


Proposed Section 409A Regulations Would Clarify Separation from Service Analysis in Connection with Change in Status From Employee to Independent Contractor
  • Proskauer Rose LLP
  • USA
  • July 15 2016

Pursuant to the final regulations under Section 409A of the Internal Revenue Code of 1986, as amended, a termination of employment generally occurs


Deferred Compensation for Tax-exempt Organizations: New Proposed Regulations under Code Section 457
  • Proskauer Rose LLP
  • USA
  • July 15 2016

On June 21, 2016, the Internal Revenue Service (IRS) issued anticipated proposed Treasury Regulations prescribing rules under Section 457 of the


IRS Releases Proposed Regulations To Clarify Section 409A Provisions
  • Proskauer Rose LLP
  • USA
  • July 14 2016

The Internal Revenue Service (IRS) recently issued proposed Treasury Regulations (available here) that would clarify certain provisions of the final


Senator Warren Leads Coalition to Expand Scope of Limitations on Executive Compensation Tax Deductions
  • Proskauer Rose LLP
  • USA
  • July 7 2016

Section 162(m) of the Internal Revenue Code generally limits the deductibility of compensation paid in excess of $1 million to the chief executive


IRS Issues Proposed Regulations Under Code Section 457
  • Proskauer Rose LLP
  • USA
  • June 30 2016

On June 21, 2016, the Internal Revenue Service (IRS) issued long-awaited proposed Treasury Regulations prescribing rules under Section 457 of the


The Tax Consequences of John Oliver’s $15 Million Medical Debt Forgiveness
  • Proskauer Rose LLP
  • USA
  • June 15 2016

It was widely reported that on the June 5 episode of the HBO program, Last Week Tonight, John Oliver forgave nearly $15 million of medical debt


New IRS Regulations Subject Certain Partners to Self-Employment Taxes
  • Proskauer Rose LLP
  • USA
  • June 14 2016

On May 3, 2016, the U.S. Department of the Treasury issued new temporary and proposed regulations (Temp. Treas. Reg 301.7701-2T) addressing the tax


Wealth Management Update - June 2016
  • Proskauer Rose LLP
  • USA
  • June 2 2016

The June 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 1.8, which has remained constant since March