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Results:11-20 of 241

IRS and Treasury Issue Proposed Opportunity Zone Regulations
  • Proskauer Rose LLP
  • USA
  • October 22 2018

On October 19, 2018, the Internal Revenue Service (the "IRS") and the U.S.Department of the Treasury (the "Treasury") issued proposed regulations


Tax-Exempts May Limit Fund Investments Pursuant to New IRS Guidance on UBTI
  • Proskauer Rose LLP
  • USA
  • August 30 2018

On August 21, 2018, the Internal Revenue Service ("IRS") released Notice 2018-67 (the "Notice"), addressing issues relevant to tax-exempt


IRS Releases Preliminary Guidance on Certain Aspects of the Amended Section 162(m) Provisions
  • Proskauer Rose LLP
  • USA
  • August 29 2018

The Internal Revenue Service has published Notice 2018-68 (the “Notice”), which provides long awaited, but limited guidance on the recent amendments


IRS Releases Preliminary Guidance on Certain Aspects of the Amended Section 162(m) Provisions
  • Proskauer Rose LLP
  • USA
  • August 29 2018

The Internal Revenue Service has published Notice 2018-68 (the “Notice”), which provides long awaited, but limited guidance on the recent amendments


Treasury and IRS Issue Proposed "Pass-Through Deduction" Regulations
  • Proskauer Rose LLP
  • USA
  • August 23 2018

On August 8, 2018, the U.S. Department of the Treasury (the "Treasury") and the Internal Revenue Service (the "IRS") issued proposed regulations


IRS Once Again Extends Distribution (Not Filing) Deadline for ACA Reporting and Continues Good Faith Standard
  • Proskauer Rose LLP
  • USA
  • January 2 2018

Following the old “better late than never” axiom, the IRS recently announced (see Notice 2018-06) that once again it would be extending the


Tax Reform Act Denies Deductions for Some Sexual Harassment Settlements
  • Proskauer Rose LLP
  • USA
  • December 23 2017

In a little-noticed provision buried deep inside the new Tax Cuts and Jobs Act (signed into law on Dec. 22) is the following “denial of deduction”:


IRS Issues Limited Section 409A Relief to Pay Income Taxes on Pre-2009 Section 457A Deferrals
  • Proskauer Rose LLP
  • USA
  • December 19 2017

The Internal Revenue Service (the “IRS”) has issued Notice 2017-75 (the “Notice”), which provides certain limited relief from the strict requirements


U.S. Tax Reform - Key Highlights for Private Investment Funds in Tax Cuts and Jobs Act Bill
  • Proskauer Rose LLP
  • USA
  • December 18 2017

On Friday, December 15, 2017, the Congressional conference committee released a revised version of the Tax Cuts and Jobs Act (the "Tax Bill"). The


Wealth Management Update - December 2017
  • Proskauer Rose LLP
  • USA
  • December 14 2017

The December 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.6, up from 2.4 in November. The December