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Technical Corrections to Partnership Audit Rules
  • Greenberg Traurig LLP
  • USA
  • May 1 2018

In 2015, the Bipartisan Budget Act of 2015 (BBA) was signed into law and introduced a new federal partnership tax audit regime, which replaced the


IRS Allows Interest Credits Equal to Plan Rate of Return for Pre-Approved Plans
  • Haynes and Boone LLP
  • USA
  • March 28 2018

In Rev. Proc. 2018-21, the IRS modified the favorable determination letter program to allow pre-approved defined benefit plans containing a cash


IRS Reduces Family HSA Contribution Limit For 2018
  • Littler Mendelson PC
  • USA
  • March 7 2018

On March 5, 2018, the Internal Revenue Service released Rev. Proc. 2018-18 under Internal Revenue Bulletin No. 2018-10, reducing from $6,900 to $6,850


The Risk of Certifying as Small Without Tax Returns
  • PilieroMazza PLLC
  • USA
  • March 6 2018

We are regularly contacted at this time of year, before tax returns are due, by companies that wish to pursue small business set-aside contracts but


Beware this years’ taxpayer refund scams and data breaches: 8 steps recommended by the IRS
  • Thompson Coburn LLP
  • USA
  • March 2 2018

The IRS recently released a statement regarding emerging scams that are cropping up this tax season. Besides phone-based scams targeting individuals


Tax Reform: The Impact on Real Estate - Business Property Cost Recovery
  • Akerman LLP
  • USA
  • February 8 2018

Bonus depreciation provisions under pre-Act law allowed businesses to deduct 50 of the cost of certain eligible depreciable tangible personal


Whistleblower Claims Taxpayer Avoided New York Estate Tax on Change of Domicile to Florida
  • Greenberg Traurig LLP
  • USA
  • February 2 2018

He may be dead but his troubles are not over. In a unique Qui Tam case under the New York False Claims Act, the failure to file a New York estate tax


Federal Statute Barring Disclosure of Tax Return Information Limits Claims Against Accountants
  • Mayer Brown
  • USA
  • January 17 2018

The Supreme Court of South Carolina issued an opinion in November 2017 that is of interest to accountants or accounting firms that prepare tax returns


2018 Tax Reform Series: A Change to Participant Loan Rollovers
  • Jackson Lewis PC
  • USA
  • January 2 2018

One welcome qualified plan change under the Tax Cuts and Jobs Act is the extension of the period within which a participant may pay the amount of an


It’s a Three-Peat: ACA-Reporting Deadline Extended Once Again
  • Spencer Fane LLP
  • USA
  • December 27 2017

The Affordable Care Act (“ACA”) imposed additional reporting requirements on health coverage providers (including self-funded employer plans) and