IRS Income Taxes Affordable Care Act Corporate Taxes Healthcare SCOTUS Tax Credits U.S. Treasury Employee Benefits Tax Reform Estate Tax Retirement Plan Property Tax FATCA Employer Mandates Same-Sex Marriage Sales & Use Tax EU State Taxes Health Insurance Estate Planning Tax Exemptions Legislative Agendas DOMA Compliance Reporting Requirements US v Windsor IRC ERISA American Taxpayer Relief Act Pay or Play Health Insurance Exchanges Tax Evasion UK Canada Employer Group Health Plans Capital Gains State Budgets DOL Benefit Plan Sponsors FBAR OVDP International Tax Issues Popular Shared Responsibility Rule Fiscal Cliff Business Taxes Renewable Energy Tax Deductions 401k New Legislation Tax Returns Gift-Tax Exemption Healthcare Reform FICA Taxes Foreign Investment Audits IRA Employer Liability Issues Partnerships Marriage Appeals Penalties Subsidies Proposed Legislation Deadlines King v Burwell Tax Rates Department of Revenue Safe Harbors DOJ Offshore Funds Tax Assessment Delays Gift Tax Tax Planning Banks Charitable Donations Production Tax Credit Economic Development Generation-Skipping Transfer FFI Pensions Trusts Oil & Gas Foreign Banks Tax Benefits Tax Court Deferred Compensation SEC Tax Refunds HHS Non-Profits Independent Contractors Investment Tax Credits OECD Dividends Excise Tax Tax Liability Flexible Spending Accounts Australia Federal Budget Full-Time Employees Year-End Planning Payroll Taxes Tax Incentives China Proposed Regulation Transfer Pricing Year-End Tax Planning Section 409A Tax Revenues Exempt Organizations Wind Power Tax Penalties Hospitals Executive Compensation Medicare Qualified Retirement Plans Beneficiaries Misclassification Energy Policy Medicaid Solar Energy Barack Obama CMS Energy Fees Foreign Bank Accounts Infrastructure Intergovernmental Agreements Investment Funds Multinationals Foreign Corporations Manufacturers Disclosure Requirements Filing Deadlines S-Corporation Stocks Exemptions Tax Appeals Energy Tax Incentives Equal Protection Severance Pay Small Business Transfer Taxes Retirement Fraud Pending Legislation Tax Extenders COBRA Franchise Taxes Real Estate Investments Charitable Organizations Final Rules Legislative Committees LLC Filing Requirements Individual Mandate Shareholders Enforcement Fiduciary Duty Wage and Hour Alternative Minimum Tax Mortgages Portability Internal Revenue Code Quality Stores Corporate Counsel Private Letter Rulings Startups Investors Wages Bonds Municipalities Notice Requirements REIT Due Process FinCEN Virtual Currency Affordable Housing Life Insurance Medicare Taxes Real Estate Market TPAs Withholding Tax Apportionment Bitcoins Enforcement Actions Offshore Banks Stock Options Discrimination Franchise Tax Board Inversion Cafeteria Plans HMRC Limited Liability Companies Retailers Settlement State Health Insurance Exchanges Statute of Limitations Acquisitions HIPAA Minimum Essential Coverage Tax Fraud Tax Treaty W-2 Cross-Border Dodd-Frank Due Diligence EPA PCORI Subsidiaries Defined Benefit Plans Energy Projects FLSA IRA Rollovers Publicly-Traded Companies Derivatives Energy Sector Jurisdiction Real Estate Transfers Severance Agreements Valuation Whistleblowers Defined Contribution Plans Federal Taxes Net Investment Income Private Equity Qualified Small Business Stock 403(b) Plans C-Corporation Class Action CRA FMLA Grantor Retained Annuity Trust IGAs Property Valuation Residency Status SALT BEPS Commerce Clause Criminal Prosecution Double Taxation European Commission Interest Rates Medical Devices Multistate Tax Commission 501(c)(3) Clean Energy Divorce EPCRS Mergers Roth Conversions Tariffs Tax-Exempt Bonds 3.8% Medicare Tax Bank Secrecy Act Grantor Trusts Local Taxes Property Owners VAT Contractors Domestic Partnership Environmental Policies False Claims Act Financial Institutions Fracking Greenhouse Gas Emissions Hiring & Firing Local Ordinance Voluntary Disclosure Corporate Tax Rates Family Businesses Foreclosure Form 720 GST Investment Management Nexus Patents Surviving Spouse Annuities Board of Directors Consumer Bankruptcy Employee Rights Gambling Hedge Funds Public Health Insurance Marketplace Trustees Withholding Requirements Bush-Era Tax Cuts Carryover Basis Controlled Foreign Corporations Cybersecurity Master Limited Partnerships Premiums Tax Deferral Banking Sector Civil Unions Employee Stock Purchase Plans Insurers International Labor Laws Internet Taxation Investment Adviser Limited Partnerships Natural Gas Software Tax Extensions COLA Corporate Governance Foreign Nationals Fuel Tax Health and Welfare Plans Job Creation Loans Multistate Tax Compact New Regulations Royalties Tax Exempt Entities Telecommunications Business Formation CHNA Debt Gaming Halbig v Burwell Imports Income Tax Act Internet Retailers Minimum Wage NLRB Public Schools Trucking Industry Exports Financing Mining New Guidance Non-Resident Income Taxes Obama Administration Plan Administrators Appraisal Carbon Emissions CFTC Contraceptive Coverage Mandate DOE Domicile Estate-Tax Exemption FDA Internet Sequestration Title VII Asset Management Commercial Property Owners Data Protection Foreign Financial Accounts G20 Hong Kong HSA Insurance Industry Intangible Property Medicaid Expansion Net Operating Losses Pass-Through Entities Reinsurance Residency Requirements Tangible Property Tax Avoidance Choice of Entity Construction Industry Disparate Impact Electricity Federal Reserve Financial Transaction Tax HRA Incentive Stock Options Incentives Non-Prosecution Agreements Proposition 8 Revenue Sales Tax Trade Policy Ways and Means Committee Adjusted Gross Income Amazon Captive Insurance Company CFPB Cloud Computing Colleges Commercial Real Estate Market Employee Definition FIRPTA Fund Managers Hotels Identity Theft Municipal Bonds Real Estate Development Religious Institutions Russia Senate Finance Committee Tax Amnesty Advertising Attorney-Client Privilege Classification Construction Contracts Cross-Border Transactions Deductions Expatriates FDIC Health Savings Accounts IPO Italy Leases Reimbursements Standing Universities Visas AFR Cadillac Tax Click-Through Nexus Climate Change Commercial Bankruptcy Creditors E-Commerce Employment Contract FATCA Timeline FHA Financial Regulatory Reform Form 990 Gross Receipts Tax Hollingsworth v Perry Japan Marketplace Notice Non-Resident Aliens Restaurant Industry Subcontractors Swaps ALJ Business Development Carried Interest Casinos Cost-Sharing Employment Tax Entertainment Industry Fair Market Value Foreign Subsidiaries Hurricane Sandy India Intangibles Lenders LIHTC Overpayment Physicians Proposed Amendments Securities Self-Insured Health Plans State and Local Government Texas Dept of Housing v Inclusive Communities Business Income Closely Held Businesses Commercial Leases Comptroller of the Treasury v Wynne Cost-of-Living Customs Damages Department of Transportation Discovery FERC HUD Management Fees Multiemployer Plan Obergefell v. Hodges Open Enrollment Personal Liability Personal Property Realty Transfer Taxes Repeal Social Security Sports Tax Preparers Technology Value-Added Tax Wellness Programs ABLE Act Arbitration Attorney's Fees Begun Construction Test Carbon Taxes Charitable Deductions Chevron Deference Congressional Investigations & Hearings Data Breach Determination Letter Duties EEOC Entrepreneurs Exclusions France Fringe Benefits Homestead Exemption Hospitality Industry Income Tax Treaty Joint Tax Returns Joint Venture New Market Tax Credits Offshore Companies Private Equity Funds Public Projects Qualified Benefit Plans Wine & Alcohol Ad Valorem Tax AIFM AIFMD Andrew Cuomo Appropriations Bill Asset Valuations Dormant Commerce Clause Employer Contributions FCPA Funding Gain Exclusion General Assembly Grandfathered Obligations NFFE PBGC Power Plants Qualified Health Plans School Districts Severance Tax Stamp Duty Land Tax Tax Increment Financing Tax Liens Taxation Transparency Unemployment Benefits Biofuel Bonuses Cap-and-Trade Energy & Climate Debates Fee Waivers Fifth Amendment Forfeiture Franchises Free Trade Zone FTC Gross Receipts Inflation Adjustments Intra-Family Loans Licenses Personally Identifiable Information Registration Required Minimum Distributions Scams Section 162(m) Summons Tax Basis Termination The Patent Box Tips Transition Relief Treasury Ukraine Waivers 1099s ADA Automotive Industry Churches Clean Tech Cloud-Based Services Equity Compensation Essential Health Benefits Financial Adviser Foreign Tax Fourteenth Amendment HIRE Act Immigrants Inheritance Tax Interstate Commerce Itemized Deductions Marital Assets Oral Argument Railroads Recordkeeping Requirements REITS Retail Market Sexual Orientation Discrimination Subpart F Swiss Banks Tax Policy Transfer of Assets UBS Urban Planning & Development Utilities Sector Voluntary Correction Program ADEA Administrative Procedure Act Adoption Attorney Generals Bank Accounts Bank Holding Company Broker-Dealer Burden of Proof BVI Business Companies Canadian Revenue Agency Charitable Trusts Clawbacks Customs and Border Protection Election Results Foreign Currency Free Trade Agreement FSA GAAR Gas Taxes Health Care Providers Inheritance JOBS Act Large Employer Look-Back Measurement Period Marketing Mineral Exploration New Amendments NLRA Passive Activity Pension Protection Act of 2006 Personal Property Tax Profits Interests Railways Redevelopment Refunds Required Documentation Roads Sales Factor SAR Spinoffs Tax Code Tax Relief Act of 2010 Taxpayers' Bill of Rights TIEA Trade Preferences Extension Act (TPEA) Trademarks Unemployment Insurance Use or Lose Rule Venture Capital WTO 529 Plans ACOs Alternative Investment Funds Amended Legislation Athletes Breweries Brownfield Properties Business Assets Business Privilege Tax Cayman Islands Chapter 7 CHIP Citizenship Commuter Tax Benefits Debtors Depreciation Distribution Rules Energy-Efficiency Tax Credits ESOP Foreign Entities GAO Germany Guidance Update Hobby Lobby Information Reports Irrevocable Trusts Liens LLPs Marijuana Mutual Funds OCC Primary Residence Private Placements Probate Regulatory Agenda Rental Property Retroactive Application Retroactive Taxes Revocable Trusts Sale of Assets Shale Gas Solar Panels SUB Succession Planning Supply Chain Tax Haven Transfers Tribal Lands UCITS UDITPA White Collar Crimes Wills 501(c)(4) Accountants Accounting Brazil Burwell v Hobby Lobby Capital Losses Capital Markets Charitable Lead Annuity Trust Community Development Entities Conflicts of Interest Conservation Easements Construction Project Debt Ceiling Dispute Resolution EB-5 EHR Electronically Stored Information Family Investment LLC Fines Foreign Affiliates Foreign Jurisdictions Gaming Commissions Government Investigations Government Shutdown Highway Trust Fund Housing Market Immigration Reform Importers Investigations Jerry Brown Liability Liquid Natural Gas Medical Device Tax Medical Marijuana Mexico Money Market Funds Natural Resources OSHA Partnership Agreements Passive Foreign Investment Company Pharmaceutical Political Campaigns Private Placement Life Insurance Public-Private Partnerships Self-Employment Tax Shipping Spending Cuts Surface Transportation Tax Cuts Taxable Income Transit Benefits Tribal Governments Unions VCSP Water Whistleblower Protection Policies Young Lawyers 457(b) Plans Annual Reports Asset Transfer Broadcasting CBSA Certiorari Charitable Remainder Trust Clark v. Rameker Compensation & Benefits Conservation Contaminated Properties Crowdfunding Cyber Attacks Disability EBSA Educational Institutions Employee Shareholders Executors FAA Farms FedEx FHFA Fiduciary Liability Financial Planning First Amendment Foreign Direct Investment Foreign Taxpayers Form 5500 Freddie Mac GAAP Hackers Highways Indemnification Insolvency IRC Section 83(b) Land Titles Landlords Latin America Liquidation Medical Reimbursement Plans OIG OMB Pease Limitation Pipelines Preemption QTIP Trusts Qualified Charitable Distributions Qualifying Income Registration Requirement Reorganizations Section 1031 Section 1031 Exchange Securities Fraud Spouses Statutory Interpretation Tax Abatement Tax Injunction Act Tax Sale Time Extensions UBTI Vesting Volcker Rule Advisory Opinions Amended Regulation Anti-Avoidance Asia Breach of Duty CFC Condominiums Contract Drafting Cost-Shifting County Assessors Deeds Digital Assets Direct Mkting Association v Brohl Disclosure Dismissals Documentation Earned Income Tax Educational Assistance Programs EXPIRE Act Extraterritoriality Rules Fannie Mae FCA Financial Reporting Form 1095 FUTA Gaming Tax Geothermal Energy Gifts Gillette v Franchise Tax Board Google Grants Green Cards Gun Laws Incorporation Indictments Innovation Insurance Companies Intentionally Defective Grantor Trusts Investment Portfolios Market Based Approach Motion Picture Industry Nongrantor Trusts Partnership Interests Pleading Standards Political Parties Ports Private Investment Funds Professional Liability Racial Discrimination Reasonable Accommodation Repatriation Research and Development Risk Assessment Risk Management Sanctions Section 501r Solar Farm Stamp Taxes State of Celebration Strategic Enforcement Plan Surface Transportation and Veterans Health Care Choice Improvement Act Tax Allocation Agreements Tax Exempt Third-Party Unemployment AIFS Anti-Money Laundering Auditors Bank Taxes Biomass Bond Financing Business Entities Business Ownership C-Suite Executives Chapter 11 Chief Compliance Officers Client Services Collective Bargaining Community Property Consolidated Tax Returns Conspiracies Copyright Corporate Officers Credit Suisse Cutler v Franchise Tax Board Debt Collection Debt Restructuring DHS Digital Goods Directors Disclaimers Education Reform Electronic Filing Equity Financing Ethics Family Limited Partnerships FDAP Federal Contractors Film Tax Credits Final Guidance Financial Assistance Policies Financial Services Industry Foreign Insurance Companies Forms Goodwill Human Resources Professionals IC-DISC Information Sharing Inter Vivos Gifts Interest Income Interest Payments Internet Gambling Keystone XL Pipeline License Agreements Lump Sum Payments Marcellus Shale Mediation Medicare Shared Savings Program Mortgage Interest Mortgage Lenders NMTC Nursing Homes Occupancy Tax Online Gaming Online Sales Tax Parent Corporation Political Contributions Power of Attorney Private Foundations Private Placement Variable Deferred Annuities Profits Public Employees Qualified Energy Facilities Qualified Personal Residence Trust Qui Tam Reassessments Regulatory Standards Required Forms Resident Non-Domiciled (RND) Sarbanes-Oxley SBC SCC Scotland Significant Entrepreneurial Risk (SER) Social Security Adminstration Students Successor Liability Supporting Organizations Tax Qualified Retirement Plans Tax Shelters Television Programming Tenants Travel UBIT Unclaimed Property Vendors Veterans Advance Pricing Arrangement Program Affiliates American Recovery and Reinvestment Act B&O Tax Biotechnology Bitcoin Bribery Business Valuations Buyers CDFI Fund Clean Air Act Credit Cards Currency Exchange De-Risking Death Benefits Dischargeable Debts Document Requests Duty Free E-Filing Ebola Electric Vehicles Eligibility Energy Exploration Evidence Family Members Family Trusts FCC Fiduciaries