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IRS delays implementation of FATCA
  • Reinhart Boerner Van Deuren SC
  • USA
  • August 30 2013

On July 12, 2013, the Internal Revenue Service (IRS) released Notice 2013-43 (Notice) announcing that the IRS and the Department of Treasury


How does the repeal of DOMA affect federal and Washington State estate taxes for same-sex married couples?
  • Ryan Swanson & Cleveland PLLC
  • USA
  • June 30 2013

On June 26, 2013, in a 5-4 decision, the U.S. Supreme Court overturned the federal Defense of Marriage Act ("DOMA") provision that prohibited the


What matters: A review of 2011 and 2012
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • April 1 2013

As you know, the last two years have seen a somewhat improved, but by no means robust, business climate. At the same time, structural shifts in the


Deadline approaching for foreign retirement plans to comply with FATCA
  • Seyfarth Shaw LLP
  • USA
  • April 2 2014

Beginning July 1, 2014, any foreign retirement plan that invests in the United States will face a potential 30 withholding tax on income derived


Inherited IRAs are not protected
  • Sirote & Permutt PC
  • USA
  • October 10 2014

The U.S. Supreme Court recently held in the case of Clark v. Rameker that inherited IRAs are not exempt from such IRA beneficiary’s creditors because


Annual gifts to give a child Roth IRA Accounts vs Cash
  • Quarles & Brady LLP
  • USA
  • October 21 2014

A recent no load mutual fund study suggests that newly employed workers should contribute between 15 and 17 of their earnings to a retirement plan


Ten year-end tax tips
  • Berger Singerman LLP
  • USA
  • December 5 2014

As January 1, 2015 rapidly approaches, individuals and businesses are reviewing their gains and losses in 2014 in an effort to determine what can be


FBAR: a further extension - must employee benefit plans or their managers file?
  • Seyfarth Shaw LLP
  • USA
  • August 12 2009

For many years, Treasury Department Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR), was required to be filed by any “United States person” with (i) a financial interest in, or (ii) signature or other authority over, one or more “foreign financial accounts,” provided that the aggregate value of those accounts was more than $10,000 at any time during the year


FBAR: application to equity awards issued under a plan of a foreign multinational company
  • Seyfarth Shaw LLP
  • USA
  • August 17 2009

Seyfarth Shaw recently published a client alert discussing the effect of Treasury Department Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts (FBAR) on pension funds


New legislation limits deferral of compensation from offshore entities
  • Richards Kibbe & Orbe LLP
  • USA
  • October 6 2008

The recently enacted Tax Extenders and AMT Relief Act of 2008, part of the bill signed into law by President Bush on October 3, 2008, contains a number of revenue raising provisions to partially offset its cost