Tim Peckinpaugh

Tim Peckinpaugh

K&L Gates LLP

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Tax Reform and the Timber Industry

This alert provides an overview of various timber tax issues in play as part of the tax reform debate. The alert is drawn from several sources, including former House Ways and Means Committee Chairman David Camp’s tax reform...more

2/16/2015 - Capital Gains Capitalization Corporate Taxes Dividends REIT Tax Reform Timber

National Political Parties Get a Christmas Bonus: Major Campaign Finance Provisions in Must-Pass Legislation

Congressional appropriators released the details of the FY15 funding bill (the “Consolidated and Further Continuing Appropriations Act,” or “Cromnibus”) on December 9, 2014, funding the federal government at $1.013 trillion...more

12/12/2014 - Campaign Contributions Campaign Finance Reform Political Campaigns Political Parties

Angels in Limbo: Congress and SEC Consider Regulatory Changes with Potential for Profound Effects on Start-Up Investments

Three events occurred during 2013 that have the potential to significantly affect angel investment around the country: (1) the Securities and Exchange Commission (“SEC”) lifted the prohibition on general solicitation for...more

9/29/2014 - Accredited Investors Angel Investors Capital Gains Dodd-Frank Due Diligence General Solicitation JOBS Act Popular Proposed Legislation Regulation D Rule 144A SEC Startups Tax Exemptions

A Guide to Political and Lobbying Activities

The U.S. Supreme Court on April 2 struck down an aggregate cap on individual contributions over a two-year election cycle to federal candidates, parties and political committees. (McCutcheon v. Fed. Election Comm’n, 572 U.S....more

4/29/2014 - FEC Lobbying McCutcheon v. FEC Political Campaigns

2014 Legislative & Regulatory Outlook

The K&L Gates Public Policy and Law Group (“Policy Group”) has prepared a legislative and regulatory outlook for 2014 with the purpose of identifying potential risks and opportunities for stakeholders. Conventional wisdom...more

1/20/2014 - Congressional Budget Office Debt Ceiling Federal Budget Fiscal Debate Legislative Agendas

Taxes and Politics Collide in New IRS Guidelines for 501(c)(4) Organizations: IRS Proposes to Restrict Political Activities of...

On November 29, 2013, the Internal Revenue Service (“IRS”) issued proposed rules, “Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities” (78 Fed. Reg. 71535-71542 (Nov. 29, 2013)),...more

12/11/2013 - 501(c)(4) Exempt Organizations IRS Non-Profits Political Campaigns Political Candidates Political Contributions

U.S. Court of Appeals Orders the Nuclear Regulatory Commission to Resume Yucca Mountain Licensing Proceeding, Upholding Rule of...

On August 13, 2013, the U.S. Court of Appeals for the District of Columbia Circuit took the rare step of granting a Petition for Writ of Mandamus compelling the Nuclear Regulatory Commission (“NRC”) to resume the licensing...more

8/16/2013 - DOE Nuclear Power Nuclear Regulatory Commission Nuclear Waste

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