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Treasury Clarifies That Partners Working for a Disregarded Entity Owned by a Partnership are Self-Employed
  • Sullivan & Cromwell LLP
  • USA
  • May 3 2016

Today, the Treasury Department issued proposed and temporary regulations clarifying that partners providing services to a disregarded entity owned by

Follow-Up: Can You Amend Your Stock Plan to Allow Tax Withholding up to the Maximum Statutory Rate?
  • Winston & Strawn LLP
  • USA
  • May 3 2016

Yesterday, I blogged on the question that many companies are asking: can we amend our Stock Incentive Plan to allow tax withholding above the minimum

“Catch-Up” Distributions to Holders of Profits Interest
  • Berger Singerman LLP
  • USA
  • April 29 2016

It is common for a “profits interest” to be granted to a service-provider in a partnership or a limited liability company (“LLC”) taxed as a

How Will My Business Be Taxed?
  • Fox Rothschild LLP
  • USA
  • April 29 2016

Starting a business can be both exciting and stressful for any new entrepreneur, and perhaps nothing adds more initial stress than the word “taxes.”

IRS Reverses Itself on Treatment of 'Bad Boy Guarantees'
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • April 26 2016

IRS Reverses Itself on Treatment of 'Bad Boy Guarantees' In February 2016, the IRS released an internal memorandum concluding that typical 'bad boy

State Tax Fallout From Federal Proposed Related-Party Debt Regulations
  • Sutherland Asbill & Brennan LLP
  • USA
  • April 26 2016

Recently proposed Treasury regulations under IRC 385 would create sweeping changes to the federal income tax treatment of related-party debt. The

Partnerships Must Respond to New Audit Rules
  • Carlton Fields
  • USA
  • April 25 2016

The recently-enacted Bipartisan Budget Act of 2015 includes a far-reaching overhaul of the rules applicable to IRS partnership audits and tax

Doing Business in North America (Volume 1 - United States)
  • Miller Canfield PLC
  • USA
  • April 23 2016

In choosing to conduct business in the United States, businesses based in other countries should keep in mind that business entities are formed under

New FASB Rules on Equity Compensation Withholding: Summary
  • Morgan Lewis & Bockius LLP
  • USA
  • April 21 2016

The Financial Accounting Standards Board (FASB) recently issued an Accounting Standards Update relating to share-based payment transactions (which

Retailers, Such as IT and Pharmaceutical Vendors, Among Businesses Targeted by Texas Comptroller’s Proposed Rule Change
  • McDermott Will & Emery
  • USA
  • April 19 2016

The Texas Comptroller of Public Accounts recently proposed amendments to 34 Tex. Admin. Code 3.584 relating to the reduced rate available under the