Article
Eversheds Sutherland (US) LLP | USA | 17 Jul 2019
Get Your Refunds: New Jersey’s Alternative Minimum Tax Preempted by P.L. 86-272, Tax Court Says
On June 28, the New Jersey Tax Court held that the State’s alternative minimum tax (known as the “Alternative Minimum Assessment,” or AMA) - which
Article
Eversheds Sutherland (US) LLP | USA | 17 Jul 2019
New SEC interpretation impacts timberland investment advisors
On June 5, 2019, the US Securities and Exchange Commission adopted a comprehensive package of rulemakings and interpretations governing the standard
Article
Eversheds Sutherland (US) LLP | USA | 17 Jul 2019
Here’s looking at you, FINRAThe possible implications of “extraordinary cooperation” and Regulatory Notice 19-23 on FINRA enforcement settlements
In October 2005, we wrote an article titled “Cooperation, Only More So: What it Takes to Receive Credit for Cooperating with NASD.”1 The title came
Article
Eversheds Sutherland (US) LLP | USA | 16 Jul 2019
Defense Bill Could Benefit Electric Cooperatives
The House and Senate recently passed two different versions of a defense bill, both of which contain potential benefits for electric cooperatives
Article
Eversheds Sutherland (US) LLP | USA | 16 Jul 2019
Here’s looking at you, FINRAthe possible implications of “extraordinary cooperation” and Regulatory Notice 19-23 on self-reporting under Rule 4530
In October 2005, we wrote an article titled “Cooperation, Only More So: What It Takes to Receive Credit for Cooperating with NASD.”1 The title came
Article
Eversheds Sutherland (US) LLP | USA | 15 Jul 2019
Where there’s smoke there’s fire? IRS simplifies income deferral rules with issuance of final regulations to repeal Treas. Reg. 1.451-5
On July 11, 2019, the Internal Revenue Service (Service) and Department of Treasury (Treasury) issued final regulations to remove Treas. Reg. §
Article
Eversheds Sutherland (US) LLP | USA | 15 Jul 2019
How States Protect Marketplace Facilitators from Tax Overcollection Lawsuits
States have enacted new marketplace facilitator laws designed to impose sales tax obligations on marketplace facilitators related to sales made by
Article
Eversheds Sutherland (US) LLP | USA | 15 Jul 2019
Long-awaited passive foreign investment company proposed regulations - focus on insurance
On July 11, 2019, the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued comprehensive proposed regulations on
Article
Eversheds Sutherland (US) LLP | USA | 15 Jul 2019
What Can You Rely On? New York Upholds Retroactive Application Of Amended Statute
The New York Division of Tax Appeals (DTA) held that the retroactive application of an amended statute did not violate a non-resident individual’s
Article
Eversheds Sutherland (US) LLP | USA | 12 Jul 2019
Regulation Best Interest - Implementation Considerations
On June 5, the US Securities and Exchange Commission (SEC) adopted Regulation Best Interest (Reg. BI), a new rule establishing a "best interest"
