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Net investment income tax final regulations released

USA - December 13 2013 Nearly a year after release of proposed regulations on the 3.8 net investment income tax imposed by Code section 1411, the IRS has issued final...

Lucien A. Beaudry, Michael G. Goller, Amy L. Barnes.

IRS requires some accrual-basis employers to wait to deduct bonus payments until the year paid

USA - December 5 2013 Accrual-basis employers sometimes retain the discretion not to pay certain bonuses to employees based on performance in one taxable year until early...

Michael G. Goller, John L. Schliesmann.

Court revokes 501(C) status over "SCRIP" program that provided reduced dues to participating members: exempt organizations should review fundraising activities and member discounts

USA - November 4 2013 Charitable organizations often encourage members to fundraise by creating incentives for those members who do the most. A recent case from the...

Lucien A. Beaudry, Michael G. Goller.

Supreme Court will hear case on whether severance pay is subject to payroll tax

USA - October 2 2013 As part of our continuing effort to keep you informed of current tax topics, this e-alert updates our January, 18, 2013 e-alert. The United States...

Lucien A. Beaudry, Michael G. Goller.