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252 results found


Breazeale Sachse & Wilson LLP | USA | 14 Jan 2019

Texas Judge Rules Obamacare (ACA) Invalid

A ruling from the federal district court in the Northern District of Texas, penned by Judge Reed O’Connor, held a part of the Patient Protection and


Quarles & Brady LLP | USA | 26 Jul 2018

Supreme Court Decides When Administrative Law Judges Must Have Constitutional Appointments

Recently, in Lucia v. Securities and Exchange Comm’n, 138 S. Ct. 2044 (2018), the Supreme Court decided when administrative law judges must be


Proskauer Rose LLP | USA | 23 Jun 2017

Case Demonstrates Perils Of Refusing To Discuss Issues With Union

A significant change in NLRB precedent during the last few years was the added requirement that an employer bargain over discretionary aspects of


Jorden Burt LLP | USA | 19 Jan 2010

IRS rules that captive reinsurance is insurance for tax purposes

Using the definition of insurance for tax purposes promulgated by the Supreme Court in 1941 in Helvering v. LeGierse, 312 U.S. 531 (1941), as explained and implemented by later opinions and IRS Revenue Rulings, the IRS has issued a private letter ruling stating that on the facts presented to it, the reinsurance of various workers’ compensation, property and crime risks by a captive constituted insurance for tax purposes, and that the reinsurer was an insurer for tax purposes.


Day Pitney LLP | USA | 21 Nov 2008

Section 409A documentary compliance deadline fast approaching

As you are aware, Section 409A of the Internal Revenue Code governs the taxation of deferred compensation broadly defined to encompass most compensation earned in one year and paid in a later year (excluding amounts under qualified plans).


Venable LLP | USA | 3 Jun 2008

Requirements for tax-exempt status under IRC 501(c)(7): a primer for social clubs

Most club managers - thankfully - are not attorneys or accountants.


Loeb & Loeb LLP | USA | 27 Mar 2008

IRS issues helpful like kind exchange rulings

IRC Section 1031 is one of the most useful sections of the Internal Revenue Code for taxpayers.


Jones Day | USA | 19 Feb 2008

IRS changes position on key Section 162(m) issue

The IRS made public on January 25, 2008, a private letter ruling (PLR 200804004) that signals a major change in its rulings policy on a key Internal Revenue Code Section 162(m) issue.

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