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Results:1-10 of 125

New Excise Tax For Tax-Exempts Can Ensnare For-Profit Employers: Comment Deadline Fast Approaching
  • Proskauer Rose LLP
  • USA
  • March 12 2019

As discussed here, the IRS’s initial interpretation of a new excise tax under Section 4960 of the Internal Revenue Code could catch for-profit


IRS Expands Rules for Returning Mistaken HSA Contributions
  • Proskauer Rose LLP
  • USA
  • February 26 2019

In Notice 2008-59, the IRS provided certain limited exceptions to its previously stated general position that employers may not recoup any portion of


Interim Guidance Released on Excise Tax on Executive Compensation Paid by Tax-Exempt Organizations
  • Proskauer Rose LLP
  • USA
  • January 15 2019

The Department of the Treasury and the Internal Revenue Service recently released Notice 2019-09 (the “Notice”), which provides Interim Guidance


IRS Releases Interim Guidance on New Excise Tax on Executive Compensation Paid by Tax-Exempt Organizations
  • Proskauer Rose LLP
  • USA
  • January 14 2019

On December 31, 2018, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “IRS”) released Notice 2019-09 (the “Notice”)


Inclusion of Qualified Transportation Fringe Benefits in UBTI: Guidance, Relief, and Rumors of Possible Repeal
  • Proskauer Rose LLP
  • USA
  • December 19 2018

December 10, 2018 saw significant activity with respect to Section 512(a)(7) of the Internal Revenue Code (the “Code”), which requires tax-exempt


To Accelerate or Not? Potential Tax Planning in Light of Proposed Reforms to Code Section 162(m)
  • Proskauer Rose LLP
  • USA
  • December 12 2017

Under both the House and Senate versions of the Tax Cuts and Jobs Act, Internal Revenue Code Section 162(m) would be modified to expand the scope of


Comparison of the Executive Compensation Provisions in the Tax Cuts and Jobs Act
  • Proskauer Rose LLP
  • USA
  • November 22 2017

On November 20, 2017, the Senate Finance Committee released legislative text of its version of the Tax Cuts and Jobs Act, which contains proposals


DOL’s Fiduciary Rule To Apply June 9th, Investment Managers and Advisers May Want to Take Action Now
  • Proskauer Rose LLP
  • USA
  • May 24 2017

The U.S. Department of Labor's (DOL) final rule significantly expanding when a person is considered to be a fiduciary under the Employee Retirement


Department of Labor’s New Fiduciary Rule Will Go Into Effect June 9th
  • Proskauer Rose LLP
  • USA
  • May 23 2017

The Department of Labor has announced that the new fiduciary conflict of interest rule and related exemptions will begin taking effect on June 9, 2017


House of Representatives Passes American Health Care Act - What it Means and Next Steps
  • Proskauer Rose LLP
  • USA
  • May 4 2017

Today, the House of Representatives passed the American Health Care Act (the “AHCA”). The AHCA was previously introduced in March but supporters