Read Administrative Law updates, alerts, news, and legal analysis from leading lawyers and law firms:
Konczal: Dodd-Frank Reforms Get Roughed Up in Court
Medicaid Receiving Startlingly Little Attention As Everyone Discusses Medicare
Obama Administration Calls for Free Access to Federally Funded Research
Can Virginia Block Non-Residents from FOIA Requests? Supreme Court Hears Oral Arguments
Should Wall Street Fear Mary Jo White?
Looking Ahead to Washington State’s Legalized Marijuana Marketplace
Congressman: My Plan Would Reduce Student Loan Defaults: Video
Local Governments Continue to Fight States for Right to Govern Fracking
Tax Questions to Ask Yourself with the End of 2012 and the Fiscal Cliff Approaching
Obama Blocks Chinese-Owned Wind Project Out of Concerns for National Security
Crystal Ball Perspective: Will Healthcare Reform be Repealed if Romney Wins the Presidential Election?
Stewart Baker, Former GC of NSA, on Why the Cybersecurity Act Failed & Threat of Tomorrow’s Terrorism
Not Prepared for Healthcare Reform? Three things employers need to focus on now.
Who pays for road damage in Pennsylvania after ACT 13?
Smartphone Data Solution: Sharing Airwaves
The Apellate Process Explained - Kathi Sandweiss discusses the appeals process and what it can and can't do for your situation.
Marcellus gas fuels Natural Gas Vehicles
Natural gas encourages industrial and large commercial end-users to revisit their operational plans
NLRB Posting Rule Delayed Again, Will We Ever See Resolution?—McKenna Long's Seth Borden
Is there a way to safely use social media in the interview process?
Congress took the fiscal cliff negotiations over the brink but was finally able to reach a deal resulting in the American Taxpayer Relief Act of 2012 (“2012 Act”). The 2012 Act makes the estate and gift tax laws “permanent,”...more
In This Issue:
- Summary of Income Tax Provisions in the American Taxpayer Relief Act of 2012
- Summary of Federal Estate, Gift and GST Tax Provisions of the 2012 Act
Please see full issue below for more...more
We Didn't (Quite) Fall off the Cliff, But We Still Have To Clean up the Mess!
When the clock struck midnight on December 31, 2012, estate planning practitioners said "good night" to an unprecedented period of working...more
The American Taxpayer Relief Act of 2012 (the "2012 Act") — actually passed by Congress on January 1, 2013 — brings welcome stability to federal estate, gift and generation-skipping transfer tax law which has been in...more
The American Taxpayer Relief Act of 2012 (the “2012 Act”) was signed into law by President Obama on January 2nd. A summary of the important income tax features of the 2012 Act can be read here. This article summarizes the...more
On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the Act), effective as of January 1, 2013. In general, the Act made permanent for most taxpayers the tax rate cuts first enacted...more
The American Taxpayer Relief Act of 2012 enacted in Washington last week creates a unique opportunity for charitable giving. Individuals with IRAs who have attained age 70½ may make a tax-free rollover to charity of up to...more
The American Taxpayer Relief Act of 2012, signed into law on January 2, 2013, revives the IRA charitable rollover provisions which originally expired in 2011. The revived IRA charitable rollover allows an individual who is...more
After hotly debated year-end negotiations, the U.S. Senate and House of Representatives passed H.R. 8, the American Taxpayer Relief Act of 2012, on January 1, 2013. On January 2, 2013, President Obama signed the bill into...more
The American Taxpayer Relief Act of 2012 (“ATRA”) was signed into law by President Obama on January 2, 2013. ATRA is a large tax package that renewed tax breaks for individuals and businesses and avoided automatic spending...more
The nation having stepped off the dreaded fiscal cliff at the end of 2012, Congress immediately pulled the ripcord, passing the “American Taxpayer Relief Act of 2012” (the 2012 Act) on New Year’s Day. President Obama signed...more
On December 27, 2012, HR-4753 was signed into law by Michigan Gov. Rick Snyder....more
On Wednesday, January 2, 2013, President Barack Obama signed into law the American Taxpayer Relief Act of 2012. The legislation increased the maximum federal estate tax rate, but otherwise made permanent many of the estate,...more
Early on January 1, 2013, the Senate, by a vote of 89 to 8, approved H.R. 8, “the American Taxpayer Relief Act” (ATRA or the Bill). The House of Representatives passed the Bill by a vote of 257 to 167. Following are the major...more
The Fiscal Cliff legislation passed by the Senate on Monday and the House of Representatives late on New Year’s Day extends the estate, gift and generation skipping tax provisions we have been working with in 2011 and 2012....more
Congress began 2013 by passing "The American Taxpayer Relief Act of 2012" (the "Act") reflecting a plan negotiated by Vice President Biden and Senate Minority Leader Mitch McConnell (R-Ky.) to avoid a series of tax hikes...more
An analysis of the year-end fiscal negotiations and their consequences.
As the United States rapidly approached the “fiscal cliff,” negotiations between President Barack Obama and House Speaker John Boehner (R-OH)...more
The U.S. Treasury has announced that the applicable federal rate under Section 7520 of the Internal Revenue Code (the “7520 rate”) for November 2012 is 1%, matching an all-time low. While this rate has been low all year, it...more
At the Canadian Tax Foundation’s recent Ontario Tax Conference (October 29-30), the Canada Revenue Agency provided an update on its current audit priorities and activities as part of the conference’s “Tax Administration...more
Originally published in Insights Legal Affairs.
Do you own a vacation home in Mexico? Have a bank account in Hong Kong? Has your spouse retained Canadian citizenship? Are you a long-term U.S. resident who was born in the...more
The sales tax compliance associated with a registered employee pension plan funded through a trust (RPP Trust) has become significantly more complex since certain new GST/HST rules took effect, beginning with the 2010 fiscal...more
Nexsen Pruet’s Estate Planning and Wealth Transfer Planning team is encouraging clients to consider making a gift of part or all of their estate exclusions now, or risk paying much more in taxes in the future....more
In This Issue:
Planning For College – 529 Accounts; Estate Planning - IRS Issues Temporary Portability Regulations; and Filial Support and Mr. Pittas.
Excerpt from Planning For College – 529 Accounts
The estate and gift tax laws under the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, are scheduled to sunset on December 31, 2012. These laws provide opportunities to transfer assets to...more
In This Issue:
- August Interest Rates
- Portability Regs.
- U.S. v. Johnson, Case No. 2:11-CV-00087, U.S. District Court (May 23, 2012)
- New Net Investment Tax Will Afflict Almost All Non-Grantor...more
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