For Lawyers | Log In | Join | Upload
WORKING... advanced
Nicola Lemay

Nicola Lemay

Foley Hoag LLP


Latest Publications

Share:

FATCA Compliance for Investment Fund Managers, Part Two

This is the second in a series of Foley Advisers about FATCA, the new U.S. tax regime designed to combat offshore tax evasion by U.S. taxpayers that will go into effect on January 1, 2014. Our prior installment described...more

5/13/2013 - Compliance FATCA Investment Funds Offshore Funds Registration

Information Reporting for US Entities with Interests in Foreign Financial Assets Delayed

Earlier this year, the IRS announced that U.S. entities that hold interests in “specified foreign financial assets” will not be required to report such interests on IRS Form 8938 until final regulations are issued, and in no...more

4/4/2013 - FATCA IRS Reporting Requirements Specified Foreign Financial Asset

FATCA Compliance for Investment Fund Managers Part One

U.S. Funds with Only U.S. Investors - FATCA, the new U.S. tax regime designed to combat offshore tax evasion by U.S. taxpayers, will go into effect on January 1, 2014. As a fund manager, you will be required to ensure...more

4/2/2013 - Compliance FATCA Fund Managers Investment Funds IRS Offshore Funds Tax Evasion Withholding Tax

Sequestration Reduces Treasury Grant Awards to Renewable Energy Projects by 8.7 Percent

According to Treasury Department guidance issued March 4, 2013, grants awarded to renewable energy project owners under the Treasury’s Section 1603 grant program on or after March 1, 2013 will be reduced by 8.7 percent due to...more

3/7/2013 - 1603 Grants Renewable Energy Sequestration Spending Cuts U.S. Treasury

Congress Extends the 100% Tax Exemption for Gain on Certain Qualified Small Business Stock, With Retroactive Effect, Through 2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the “Act”). Among its provisions, the Act extends a tax benefit whereby capital gains from the sale or exchange of certain...more

1/16/2013 - Alternative Minimum Tax American Taxpayer Relief Act Capital Gains Fiscal Cliff Gain Exclusion Income Taxes Net Investment Income Qualified Small Business Stock Tax Exemptions

×

Expand Your Reach

JD Supra gets your content noticed, increases your visibility and makes your marketing efforts hassle free...

Learn More  or  Schedule a demo

Start a limited-feature trial account (individuals only).