We use cookies to customise content for your subscription and for analytics.
If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.

Search results

Order by: most recent most popular relevance



Results:1-10 of 950

Extension of FBAR Filing Deadline for Certain Filers
  • Proskauer Rose LLP
  • USA
  • February 11 2019

On December 4, 2018, FinCEN issued Notice 2018-1, extending the filing deadline for the Report of Foreign Bank and Financial Accounts, FinCEN Form


Proposed Rental Business Safe Harbor under Section 199A
  • Proskauer Rose LLP
  • USA
  • February 7 2019

On January 18, the Internal Revenue Service (“IRS”) and the U.S. Department of the Treasury issued final regulations (the “Final Regulations”) on the


Proposed Anti-Hybrid Regulations under Sections 267A, 245A, and 1503(d)
  • Proskauer Rose LLP
  • USA, OECD
  • January 25 2019

On December 20, 2018, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (the “Treasury”) released proposed “anti-hybrid”


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”)


The Proposed BEAT Regulations
  • Proskauer Rose LLP
  • USA
  • December 31 2018

On December 13, 2018, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (the “Treasury”) released proposed regulations (the


Podcast: Proposed IRS Regulations Affecting 401(k) and 403(b) Plans
  • Proskauer Rose LLP
  • USA
  • December 21 2018

In this Episode of the Proskauer Benefits Brief, Paul Hamburger co-chair of Proskauer’s Employee Benefits & Executive Compensation Group, and


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


FATCA: Significant Relief in New Proposed Regulations
  • Proskauer Rose LLP
  • USA
  • December 17 2018

On December 13, 2018, the Internal Revenue Service (the “IRS”) and the U.S. Department of the Treasury (the “Treasury”) issued proposed regulations


Union Not Entitled to Information About How Employer Spends Money From Tax Cut, NLRB General Counsel Rules
  • Proskauer Rose LLP
  • USA
  • December 11 2018

In prior posts, we have discussed how information requests made in the context of a bargaining relationship can be vexing. The standard of the