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Health Care Reform Roundup - Issue 9
  • Proskauer Rose LLP
  • USA
  • September 6 2017

After Health Care Reform efforts failed in late-Springearly-Summer, things have been quiet. However, Congress returned to DC this week. Although


Wealth Management Update - September 2017
  • Proskauer Rose LLP
  • USA
  • September 5 2017

As part of our ongoing efforts to keep wealth management professionals informed of recent developments related to our practice area, we have


DOL and IRS Issue Guidance for Employee Benefit Plans Impacted by Hurricane Harvey
  • Proskauer Rose LLP
  • USA
  • September 5 2017

In the wake of massive floods caused by Hurricane Harvey, the Department of Labor (DOL), Internal Revenue Service (IRS), and Pension Benefit Guaranty


Guidance Issued on Taxability of Contributions and Benefits under New York Paid Family Leave Law
  • Proskauer Rose LLP
  • USA
  • August 31 2017

The New York State Department of Taxation and Finance has issued official guidance on several taxability issues relating to the New York Paid Family


Wealth Management Update - August 2017
  • Proskauer Rose LLP
  • USA
  • August 1 2017

The August 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.4, up slightly from 2.2 in July. The August


Proposed Partnership Audit Regulations Reissued in Substantially Identical Form
  • Proskauer Rose LLP
  • USA
  • June 14 2017

On June 13, 2017, the U.S. Internal Revenue Service (“IRS”) and the Department of the Treasury (“Treasury”) re-released proposed regulations (REG


Standing in the Shoes of a Suspended Corporation under California Law
  • Proskauer Rose LLP
  • USA
  • June 13 2017

A California Court of Appeal recently provided a reminder that under Code of Civil Procedure 368, assignment of a right to recover money


The Time is Right to Contact Recordkeepers About Hardship Substantiation
  • Proskauer Rose LLP
  • USA
  • May 23 2017

If your 401(k) plan recordkeeper has not talked to your company lately about hardship distributions, it may be time to reach out to the recordkeeper


IRS Issues Guidance on “North-South” Transactions
  • Proskauer Rose LLP
  • USA
  • May 16 2017

On May 3, the Internal Revenue Service (the IRS) issued Revenue Ruling 2017-09 (the “Ruling”), which helpfully clarifies that the separate steps of a


UPDATE: President Trump Signs “Johnson Amendment” Executive Order Limiting Treasury’s Actions Against Religious Organizations Engaged in Political Campaign Activities
  • Proskauer Rose LLP
  • USA
  • May 9 2017

On May 4, 2017, President Trump signed an Executive Order that directs the Executive Branch to limit its enforcement of the “Johnson