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Income Tax
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Plunkett & Cooney
In a previous post, we covered injured spouse relief as an option for a taxpayer who saw their refund used by the IRS to offset tax debt incurred by their spouse before the marriage.
A common question we receive from founders is whether to organize their start-up business as a corporation or as an LLC. While there are many non-tax-related factors that need to be considered...
Foley & Lardner
All qualified retirement plans are subject to a myriad of requirements of the Employee Retirement Income Security Act of 1974, as amended.
Lowenstein Sandler
On this episode of "Just Compensation," the hosts provide an introduction into Section 409A, the complicated tax code provision that governs non-qualified deferred compensation:
Katten Muchin Rosenman LLP
It is quite common for high-net-worth individuals to have income streams from multiple countries. For example, an individual may have an ownership interest in a foreign...
Mayer Brown
On April 25, 2024, the US Department of the Treasury ("Treasury") and the Internal Revenue Service ("IRS") issued final regulations (T.D. 9993) (the "final regulations") concerning the election to transfer...
Alvarez & Marsal
It's increasingly evident that companies are seeking to design supply chains and operating models that are flexible, resilient and can improve tax efficiency.
Sheppard Mullin Richter & Hampton
The Inflation Reduction Act enables corporate taxpayers to purchase and use against their own federal income tax liability the federal income tax credits generated by other taxpayers from the construction...
Mayer Brown
On April 9, 2024, the US Department of the Treasury and the Internal Revenue Service issued long-awaited proposed regulations under Section 4501 of the Internal Revenue Code...
Greenberg Traurig, LLP
Please join GT Shareholders Kate Kalmykov, Erez Tucner, and Cynthia Marian for the next lunch-and-learn.
Plunkett & Cooney
It is estimated that medical and recreational cannabis sales could exceed $33.6 billion with an additional economic impact of $100.8 billion by the end of 2023.
Holland & Knight
The IRS recently issued a private letter ruling (PLR) that a utility's net operating loss carryforward (NOLC) cannot be reduced by tax allocation payments under the normalization rules.
Greenberg Glusker Fields Claman & Machtinger
The United Nations has offered a framework for countries that want to consider a wealth tax. For advisers of ultra-high net worth clientele in the US...
Mayer Brown
On April 25, 2024, the US Department of the Treasury ("Treasury") and the Internal Revenue Service ("IRS") issued final regulations (T.D. 9993) (the "final regulations under section 6418") concerning...
Lowenstein Sandler
Understanding market trends and effective planning strategies can yield improved financial results for start-ups and growth companies.
Foley & Lardner
On Tuesday, April 30, 2024, U.S. Congressmen Drew Ferguson and Wiley Nickel introduced a bill, the Providing Tax Clarity for Digital Assets Act, to codify the U.S. federal income tax treatment of the acquisition by a taxpayer of a reward of a digital asset pursuant to a consensus mechanism.
Proskauer Rose LLP
Seed investment deals between a new hedge fund manager and a seed investor can be a key first step to launching a first fund.
Holland & Knight
Contemporaneously with this guidance, the U.S. Department of Energy (DOE) released the promised 40BSAF-GREET model and a user manual.
Ward and Smith, P.A.
Since 1916, Congress has exempted from income taxation clubs formed to facilitate social interaction between its members.
Proskauer Rose LLP
May 2024 Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split-Interest Charitable Trusts...
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