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Results: 1-10 of 7,790

New “Qualified Equity Grants” Allow Income Deferral Opportunity for Rank-and-File Employees
  • Greenbaum, Rowe, Smith & Davis LLP
  • USA
  • February 20 2018

The Tax Cuts and Jobs Act, which was signed into law on December 22, 2017, creates a new type of deferred compensation known as "qualified equity


Sales of Partnership Interests Are Now Subject to U.S. Tax Withholding
  • Holland & Knight LLP
  • USA
  • February 20 2018

The Tax Cuts and Jobs Act (the Act) makes important changes to sales and other dispositions of partnership interests, which require immediate changes


Recent legislation will affect 401(k) hardship distributions
  • Jackson Lewis PC
  • USA
  • February 19 2018

Just a few weeks ago, the federal government avoided a potentially lengthy government shutdown when Congress passed and the President signed into law


Tax Cuts and Jobs Act - Modified Rules for UBTI
  • Spencer Fane LLP
  • USA
  • February 19 2018

Tax exempt organizations and retirement plan trusts (with the exception of certain governmental trusts) are generally exempt from income tax under


Connecticut Responds to the Federal Repatriation Tax
  • McDermott Will & Emery
  • USA
  • February 16 2018

Earlier this month, Connecticut Governor Dan Malloy released his Governor’s Bill addressing the various state tax implications of the federal tax


Tax Court Rules That It Has Jurisdiction to Review Whether Penalties Have Been Authorized
  • Crowell & Moring LLP
  • USA
  • February 15 2018

In light of recent decisions, taxpayers should demand proof from the IRS that it has the requisite authority for asserting a penalty. In Graev v


Tax Reform Threatens the Future of Direct Purchase Transactions
  • Dinsmore & Shohl LLP
  • USA
  • February 14 2018

On December 22, 2017, the president signed into law the Tax Cuts and Jobs Act (the Act). Effective Jan. 1, 2018, the Act represents the first major


GILTI rules particularly onerous for non-C corporation CFC shareholders
  • McDermott Will & Emery
  • USA
  • February 9 2018

The recently enacted tax reform legislation significantly expanded the application of Subpart F, including by adding a new inclusion rule for


Daily Tax Update - February 8, 2018: BudgetGovernment ShutdownExtenders
  • Steptoe & Johnson LLP
  • USA, OECD
  • February 8 2018

The Senate is expected to take up the Bipartisan Budget Act of 2018 in an attempt to avoid a government shutdown. The Senate Finance Committee


The Cooley Outlook for 2018 M&A
  • Cooley LLP
  • USA
  • February 8 2018

For both old-line companies and tech giants, innovation is the name of the game. It is often difficult for large companies to foster innovation