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Results:1-10 of 14,915

Consolidated complexities - state corporate income tax implications of I.R.C. 163(j)
  • Eversheds Sutherland (US) LLP
  • USA
  • December 18 2018

In a year that has seen sweeping changes to the state tax landscape brought about by the Tax Cuts and JOBS Act's (TCJA) revisions to the Internal


US Exercise of Extraterritorial Jurisdiction Results in Conviction of Hong Kong Businessman for FCPA Bribery
  • O'Melveny & Myers LLP
  • USA
  • December 18 2018

In a closely watched test of the US Government’s extraterritorial reach, a federal jury in New York last week convicted Chi Ping Patrick Ho (何志平) on


Gig Economy Temporary Staffing With Smartphone Apps: 7 Legal and Practical Considerations for Employers
  • Ogletree Deakins
  • USA
  • December 18 2018

New Technologies that enable temporary staffing candidates to find positions via applications that use algorithms to match people to positions, are


IRS formalizes and provides relief for section 403(b) “once-in-always-in” part-time rule - immediate action required
  • Eversheds Sutherland (US) LLP
  • USA
  • December 17 2018

In Notice 2018-95, released on December 4, 2018, the Internal Revenue Service (IRS) formally announced a “once-in-always-in” interpretation of the


Affordable Care Act Held Unconstitutional - What Does This Mean for Employers?
  • Winston & Strawn LLP
  • USA
  • December 17 2018

The Affordable Care Act (ACA) was struck down in its entirety by a Texas district court judge in a case that is likely to wind up in the Supreme Court


Important Guidance and Relief for 403(B) Plan Sponsors Who Exclude Part-Time Employees
  • Jackson Lewis PC
  • USA
  • December 17 2018

In the spirit of the holidays, the Internal Revenue Service gave a gift to sponsors of 403(b) tax-deferred annuity plans on December 4, 2018, by


FATCA: Significant Relief in New Proposed Regulations
  • Proskauer Rose LLP
  • USA
  • December 17 2018

On December 13, 2018, the Internal Revenue Service (the “IRS”) and the U.S. Department of the Treasury (the “Treasury”) issued proposed regulations


Donors Must Dot All i’s, Cross All t’s When Making Year-End Charitable Gifts
  • McGuireWoods LLP
  • USA
  • December 17 2018

As donors and their advisors rush to close year-end charitable gifts, it is easy to overlook the very precise requirements for income tax


New Flexibility for Hardship Withdrawals: Permissive Changes Starting 2019 and Required Changes by 2020
  • K&L Gates
  • USA
  • December 17 2018

On November 14, 2018, the Internal Revenue Service (“IRS”) released Proposed Regulations to implement and expand upon the changes to 401(k) hardship


Employment & Labor in Utah
  • Holland & Hart LLP
  • USA
  • December 14 2018

A structured guide in employment and labor in Utah