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New 3.8% Medicare tax on investment and unearned income beginning in 2013

USA - November 14 2012 Starting January 1, 2013, a new 3.8% Medicare tax will apply to the investment and “unearned income” of individuals, trusts and estates.

Georgia Loukas Demeros, Laura M. Duncan, Scott A. Bieber, Stephen E. Cupples, Thomas R. Corbett.

IRS clarifies legislative changes to the employee retention tax credit

USA - March 8 2021 In response to uncertainty about the implementation of the employee retention tax credit ( the “ERTC”) following a variety of revisions to the ERTC…

David Kaufman, Sean Crowley, Taylor Curtis.

IRS clarifies employee retention tax credit rules for Q1 and Q2 of 2021

USA - April 8 2021 The Internal Revenue Service (“IRS”) issued Notice 2021-23 on April 2, 2021, for employers claiming the employee retention tax credit (the “ERTC”)…

David Kaufman, Sean Crowley, Taylor Curtis.

Proposed tax plans of the 2020 presidential candidates

USA - July 28 2020 With the presidential election in November a little more than three months away, the presumptive nominees, former Vice President Joe Biden and…

David Kaufman, Sean Crowley, Taylor Curtis.

IRS clarifies holding period rules for profits interests and carried interests

USA - August 10 2020 The Internal Revenue Service (the “IRS”) issued proposed regulations (the “Proposed Regulations”) that govern the tax treatment of certain equity…

David Kaufman, Sean Crowley, Taylor Curtis.