Lance Jacobs

Lance Jacobs

Pepper Hamilton LLP

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Latest Publications


Looking Back: Delaware's Comprehensive Unclaimed Property Program Reform

The recent reforms have not impacted the power and authority of the Office of the State Bank Commissioner to examine Delaware financial institutions for compliance with the escheat laws, but the shortened look-back period...more

10/29/2015 - Abandoned Property Banking Sector Banks Compliance Credit Unions Escheat Financial Institutions Financial Regulatory Reform Look-Back Measurement Period Regulatory Agencies Transparency Directive Unclaimed Property Voluntary Disclosure Agreement

Fund Managers, Welcome to the Hotel California - When It Comes to Certain Taxes, It's Possible You Can Never Leave - Tax Update...

Fund Managers May Be Taxable in California, Even if the Manager Has No Property or Payroll in California and All of the Management Services Are Performed Outside of the State. Several recent law changes in California,...more

7/7/2015 - Asset Management Fund Managers Gross Receipts Gross Receipts Tax Hedge Funds Income Taxes Limited Liability Companies Mutual Funds

Pennsylvania Goes to Market: State Applies Source Taxation All the Way Home

On December 12, 2014, the Pennsylvania Department of Revenue (DOR) issued Information Notice Corporation Taxes 2014-1 (Notice). The Notice provides guidance for taxpayers in understanding Pennsylvania’s new market-based...more

3/3/2015 - Corporate Taxes Department of Revenue Market Based Approach

Delaware Proposes New Bank Franchise Alternative Tax Apportionment Rule

The Delaware State Bank Commissioner proposes to amend Regulation 1114 (Alternative Franchise Tax), which would change the current bank alternative franchise tax apportionment methodology. Interested parties may offer...more

10/31/2014 - Apportionment Banks Franchise Taxes Proposed Amendments Subsidiaries

Pennsylvania Department Of Revenue Issues Notice On New Receipts Factor Apportionment Rules For Bank Shares Tax

Immediate Action Required by May 14, 2014 for Any Bank ‘Doing Business’ in Pennsylvania - On April 14, 2014 the Pennsylvania Department of Revenue issued Notice 2014-1 (the Notice). ...more

5/6/2014 - Apportionment Bank Taxes Banks Department of Revenue Revenue State Taxes

Purely Public Charity In Pennsylvania? Retirement Home Fails Tests In Dunwoody

The Pennsylvania Commonwealth Court recently upheld a decision that denied a property tax exemption to a continuing care retirement community in Dunwoody Village, Inc., 52 A. 3d 408 (Pa. Commw. Ct. 2012)....more

7/17/2013 - Charitable Organizations Continuing Care Retirement Communities Exempt Organizations Retirement Tax Exemptions

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