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Results: 1-10 of 2,558

Tax Reform Creates “Opportunity Zones” - A New Tool for Economic Development, but States must Act Quickly
  • Squire Patton Boggs
  • USA
  • February 21 2018

Notwithstanding all the doom and gloom around these parts about “the bill formerly known as the Tax Cuts and Jobs Act” (final name pending conclusion


Tax Reform in Small Bites: Restructuring General Partner Returns
  • Crowell & Moring LLP
  • USA
  • February 20 2018

General partners in investment funds generally receive both a management fee (often calculated as a percentage of either commitments or assets) and a


U.S. tax reform - what it means for the gaming and hospitality industry
  • Dickinson Wright
  • USA
  • February 20 2018

Against all odds, Congress, on a straight party-line vote, enacted the most significant tax reform the U.S. has witnessed in more than 30 years. The


TCJA (Tax Cuts and Jobs Act of 2017) Modifies “KIDDIE TAX” For Unearned Income
  • Dickinson Wright
  • USA
  • February 19 2018

If a child is under the age of 19, or, if a full-time student, under the age of 24 and has unearned income, then the “Kiddie Tax” is applicable to


Taxpayers Bear Risk of State’s Proposals to Counter Elimination of SALT Deduction
  • Greenberg Traurig LLP
  • USA
  • February 13 2018

Several states are considering proposals in an attempt to reduce the impact of federal tax reform's $10,000 limit on state and local tax (SALT


Daily Tax Update - February 13, 2018: IRS Proposes Eliminating 298 Tax Regulations
  • Steptoe & Johnson LLP
  • USA
  • February 13 2018

In a proposed rulemaking, the IRS proposes the removal of 298 regulations that it says are no longer necessary because they do not have any current or


Tax Reform in Small Bites: New Withholding Taxes on Sales of Fund Interests
  • Crowell & Moring LLP
  • USA
  • February 12 2018

The Tax Cuts & JOBS Act (TCJA) codified the IRS’s longstanding position1 that a non-US partner’s gain from the sale of a partnership interest may be


The Year Brick & Mortar Got a Bankruptcy Makeover - What Fashion and Luxury Goods Companies Need to Know About Restructuring and Bankruptcy
  • Arent Fox LLP
  • USA, Australia
  • February 12 2018

2017 was a watershed year for retail bankruptcies. More than 300 retailers filed for bankruptcy in 2017,1 many being smaller "Mom & Pop" shops. As of


Budget Agreement Contains Changes to 401(k) Plan Hardship Distribution Rules
  • Verrill Dana LLP
  • USA
  • February 12 2018

The budget agreement approved by Congress and signed into law on February 9, 2018, includes several changes to the rules governing hardship


Budget Act Includes Qualified Retirement Plan Provisions
  • Kilpatrick Townsend & Stockton LLP
  • USA
  • February 9 2018

The two-year budget bill passed by Congress and signed by the President in the early morning hours of February 9, 2018entitled the Bipartisan