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Franchising in the USA
  • Gray Plant Mooty
  • USA, Global
  • September 21 2018

A structured guide to franchising laws and practice in the United States

FBI Warns Student Data at Risk
  • Patterson Belknap Webb & Tyler LLP
  • USA
  • September 20 2018

Student data is a treasure trove for hackers. In a recent FBI Alert, the agency warned that the rapid growth of educational technologies combined with

Recent IRS guidance affects corporate tax deductibility of public company executive compensation arrangements and related proxy statement disclosures
  • Porter Wright Morris & Arthur LLP
  • USA
  • September 19 2018

In general, the amended Code Section 162(m) restricts the ability of publicly traded companies to recognize a tax deduction for amounts paid to

IRS Updates Required Tax Notice to Address Plan Loan Offsets and Other Law Changes
  • Spencer Fane LLP
  • USA
  • September 19 2018

The IRS has updated both versions of the model notice (sometimes referred to as the “402(f) Notice” or “Special Tax Notice”) that is required to be

IRS Releases Initial Guidance on the Internal Revenue Code’s “UBTI Silo” Rule
  • Sullivan & Cromwell LLP
  • USA
  • September 19 2018

The Internal Revenue Service (the "IRS") recently released Notice 2018-67 (the "Notice"), providing initial guidance for tax-exempt organizations

IRS Treats Subpart F Income Inclusions of Offshore TRSs as Qualifying Income for the REIT 95 Gross Income Test
  • Hunton Andrews Kurth LLP
  • USA
  • September 19 2018

New favorable guidance from the IRS (Revenue Procedure 2018-48, or the "Revenue Procedure") clarifies that subpart F inclusions of foreign taxable

Final Regulations: Substantiation and Reporting of Charitable Contributions
  • Quarles & Brady LLP
  • USA
  • September 18 2018

On July 27, 2018, the Internal Revenue Service issued final regulations (T.D. 9836) for the substantiation and reporting of charitable contributions

Trump Seeks to Ease Rules for Multiple-Employer Retirement Plans and Required Mandatory Withdrawals
  • Bass, Berry & Sims PLC
  • USA
  • September 18 2018

On August 31, 2018, President Trump signed an executive order authorizing the U.S. Department of Labor (DOL) and the U.S. Department of the Treasury

Weekly IRS Roundup September 10 - 14, 2018
  • McDermott Will & Emery
  • USA
  • September 18 2018

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of September 10 - 14

Smith v. Commissioner
  • Steptoe & Johnson LLP
  • September 18 2018

Tax Court Releases Decision in Smith v. Commissioner: Today, the Tax Court released its opinion in Smith v. Commissioner, a case in which petitioners