IRS Income Taxes Affordable Care Act Corporate Taxes Healthcare Tax Credits U.S. Treasury SCOTUS Employee Benefits Internal Revenue Code (IRC) Estate Tax Tax Reform Retirement Plan Property Tax EU Reporting Requirements Sales & Use Tax FATCA Legislative Agendas Health Insurance Employer Mandates Tax Exemptions Estate Planning Same-Sex Marriage State Taxes UK Popular ERISA Employer Group Health Plans Audits Partnerships Canada Capital Gains Benefit Plan Sponsors Compliance Tax Evasion State Budgets Renewable Energy Business Taxes DOMA DOL Tax Deductions Tax Returns US v Windsor New Legislation 401k Department of Revenue Tax Rates FBAR Proposed Regulation Foreign Investment American Taxpayer Relief Act Health Insurance Exchanges International Tax Issues Pay or Play OVDP Safe Harbors Shared Responsibility Rule IRA Proposed Legislation Production Tax Credit Tax Court Appeals Employer Liability Issues Gift-Tax Exemption Fiscal Cliff FICA Taxes Tax Liability Offshore Funds Penalties Healthcare Reform Gift Tax Tax Planning Investment Tax Credits Filing Deadlines Deferred Compensation OECD Trusts Charitable Donations DOJ Tax Assessment REIT Oil & Gas Economic Development Deadlines Excise Tax Pensions Subsidies Marriage Solar Energy King v Burwell Federal Budget Tax Refunds Banks Dividends Generation-Skipping Transfer Section 409A SEC Wind Power Qualified Retirement Plans China Non-Profits Transfer Pricing Tax Extenders Protecting Americans from Tax Hikes (PATH) Act Australia Delays HHS Tax Incentives FFI Foreign Banks Multinationals Pending Legislation S-Corporation Independent Contractors Withholding Tax Full-Time Employees Investment Funds Tax Penalties Beneficiaries Tax Benefits Tax Revenues Executive Compensation Foreign Corporations Stocks Hospitals Insurance Industry Limited Liability Companies Medicaid Year-End Tax Planning Exempt Organizations Fiduciary Duty Tax Appeals Flexible Spending Accounts BEPS Corporate Counsel Foreign Bank Accounts Payroll Taxes Infrastructure LLC Real Estate Investments Cadillac Tax Disclosure Requirements Filing Requirements Final Rules Wage and Hour Medicare VAT Year-End Planning Misclassification Transfer Taxes Sales Tax Energy Policy Energy Sector Shareholders CMS Exemptions Small Business Fees Franchise Taxes Barack Obama Financial Institutions Tax Fraud Manufacturers Charitable Organizations Private Letter Rulings Retirement Tax Exempt Entities FIRPTA Inversion Energy Tax Incentives C-Corporation Real Estate Market Tax Treaty Double Taxation Retailers COBRA Energy FinCEN Legislative Committees Minimum Essential Coverage Severance Pay Startups Notice Requirements Bonds Life Insurance Acquisitions Equal Protection Intergovernmental Agreements Investors W-2 Apportionment Fraud HMRC Private Equity Defined Benefit Plans Individual Mandate 501(c)(3) Defined Contribution Plans European Commission Real Estate Transfers Statute of Limitations Tax Avoidance Bitcoin Due Diligence New Regulations Nexus Alternative Minimum Tax Valuation Affordable Housing Due Process EPA New Guidance Qualified Small Business Stock Enforcement Actions Portability Cafeteria Plans Enforcement Franchise Tax Board Interest Rates Stock Options Subsidiaries Debt Form 1095 Tariffs Banking Sector Municipalities Offshore Banks Commerce Clause Severance Agreements Tax-Exempt Bonds Virtual Currency Energy Projects Mergers Property Valuation Wages Federal Taxes Quality Stores Mortgages Publicly-Traded Companies Withholding Requirements GST HIPAA Medicare Taxes Settlement State and Local Government TPAs Comment Period Controlled Foreign Corporations Derivatives FLSA Imports Internet Retailers IRA Rollovers State Health Insurance Exchanges Voluntary Disclosure Bank Secrecy Act Cross-Border Discrimination HRA Jurisdiction PCORI Charitable Deductions Criminal Prosecution Dodd-Frank Identity Theft Multistate Tax Commission Net Investment Income Property Owners Real Estate Development 403(b) Plans Clean Energy Health and Welfare Plans Russia Class Action CRA Data Breach Family Businesses Investment Management Climate Change Intangible Property Medical Devices Annuities Bipartisan Budget Cross-Border Transactions Customs Greenhouse Gas Emissions Royalties Whistleblowers COLA General Assembly Hiring & Firing Multistate Tax Compact Patents Telecommunications Determination Letter Environmental Policies Form 1094 Grantor Retained Annuity Trust Income Tax Act Limited Partnerships Spinoffs Tax Extensions TEFRA Cybersecurity EPCRS False Claims Act (FCA) Hedge Funds Investment Adviser Public Health Insurance Marketplace SALT E-Commerce Expatriates Exports Fair Market Value FMLA Grantor Trusts Job Creation Local Taxes Panama Papers Tax Code Board of Directors International Labor Laws Loans Local Ordinance Minimum Wage Net Operating Losses Residency Status Software Trustees Asset Management Estate-Tax Exemption Health Care Providers Large Employer Obama Administration Premiums Surviving Spouse Tax Amnesty Cloud Computing Construction Industry Consumer Bankruptcy Gambling Health Savings Accounts IGAs Master Limited Partnerships Multiemployer Plan Natural Gas Obergefell v. Hodges Public Schools Business Formation Divorce Domestic Partnership Electricity Employee Stock Purchase Plans Roth Conversions Tax Deferral Tax Haven Carried Interest Commercial Property Owners Foreclosure Fracking 3.8% Medicare Tax ALJ Appraisal Corporate Governance DOE Employment Tax Foreign Financial Accounts Hong Kong Internet Taxation Pass-Through Entities Personally Identifiable Information Reinsurance Stamp Duty Land Tax Carbon Emissions Contractors FERC Form 720 Fund Managers Lenders Partnership Agreements Plan Administrators Recordkeeping Requirements Appropriations Bill Carryover Basis CFTC Colleges Employee Rights Financing Fuel Tax G20 Medicaid Expansion Member State Personal Property Private Foundations Bush-Era Tax Cuts Captive Insurance Company Commercial Real Estate Market Creditors Domicile FDA Form 990 HSA Incentive Stock Options Incentives Internet Italy Mining Reimbursements Spouses Time Extensions Trade Agreements Universities Wellness Programs Advertising Begun Construction Test Data Protection Foreign Nationals Forfeiture India Joint Venture NLRB Non-Resident Income Taxes Private Equity Funds Proposed Amendments Civil Unions Commercial Bankruptcy Department of Transportation (DOT) Fringe Benefits Swiss Banks Tangible Property Title VII Transparency Wine & Alcohol Ad Valorem Tax Attorney-Client Privilege CHNA Choice of Entity Cost-Sharing Fair Housing Act (FHA) Financial Transaction Tax France Halbig v Burwell Management Fees PBGC Repeal Surface Transportation and Veterans Health Care Choice Improvement Act Trade Policy Trucking Industry WTO Amazon Applicable Large Employers (ALE) Contraceptive Coverage Mandate Dormant Commerce Clause Foreign Subsidiaries Gaming Hotels Intra-Family Loans Japan Phishing Scams Required Minimum Distributions Restaurant Industry Revenue Securities Self-Insured Health Plans Standing Swaps Taxable Income Venture Capital Adjusted Gross Income AFR Amended Regulation Biofuel Casinos Disparate Impact Duties Form 5500 Gain Exclusion Interstate Commerce Municipal Bonds Pension Funds Pharmaceutical Industry Physicians School Districts Sequestration Transfer of Assets Waivers Ways and Means Committee Wills AIFMD Amended Legislation Attorney's Fees CFPB Click-Through Nexus Commercial Leases Cost-of-Living EEOC Entrepreneurs Executors Foreign Entities GAAR Marijuana Money Laundering Non-Prosecution Agreements Non-Resident Aliens Poland Realty Transfer Taxes Related Parties Religious Institutions Section 162(m) Senate Finance Committee Social Security Tax Liens Tax Policy 501(c)(4) AIFM Anti-Avoidance Burden of Proof Business Income Conflicts of Interest Congressional Investigations & Hearings Construction Contracts Damages Employment Contract Energy & Climate Debates FDIC Federal Reserve Inflation Adjustments Luxembourg Public Charities Redevelopment Residency Requirements Sports Ukraine Vesting ACOs Carbon Taxes Employee Definition European Court of Justice (ECJ) Germany Gross Receipts Tax Hospitality Industry IPO Leases LIHTC Medical Marijuana New Market Tax Credits Overpayment Personal Liability Proposition 8 Qualified Benefit Plans Regulatory Agenda Required Documentation Self-Employment Tax Shipping Tax Preparers Transit Benefits UK Brexit Urban Planning & Development Value-Added Tax Visas Administrative Procedure Act Attorney Generals Business Assets Business Development Classification Closely Held Businesses Customs and Border Protection Deductions Discovery Distribution Rules FATCA Timeline Financial Regulatory Reform FSA Gifts Mossack Fonseca Political Campaigns Presidential Elections Repatriation Retirement Plan Providers Roads Texas Dept of Housing v Inclusive Communities Young Lawyers 1099s ADA Arbitration Automotive Industry Broker-Dealer Charitable Remainder Trust Comptroller of the Treasury v Wynne Consolidated Appropriations Act Economic Presence Nexus Email Exclusions Financial Adviser Free Trade Zone Hackers Itemized Deductions Joint Tax Returns Offshore Companies Power Plants Private Placements Probate Public Projects Retail Market Shell Corporations Summons Tax Basis Tax Increment Financing ABLE Act Beneficial Owner CHIP Contribution Limits Disregarded Entities EBITDA Employer Contributions Entertainment Industry Equity Compensation Fifth Amendment Financial Conduct Authority (FCA) FTC Funding Grandfathered Obligations Grants Hollingsworth v Perry HUD Hurricane Sandy Information Reports Intellectual Property Protection Irrevocable Trusts Look-Back Measurement Period Marketplace Notice Medical Device Tax Solar Panels Termination The Patent Box Transfers Treasury Unemployment Benefits Utilities Sector Voluntary Correction Program Bonuses Cap-and-Trade Corporate Officers Cyber Attacks Depreciation ESOP Exceptions FCPA Foreign Tax Gas Taxes Governor Pat McCrory Homestead Exemption Income Tax Treaty Inheritance Tax Licenses Non-Recourse Loans Personal Property Tax Pipelines Registration Reorganizations RICs SAR Section 1031 Exchange Subcontractors Supply Chain Technology Trademarks UBS UCITS 529 Plans Anti-Dumping Duty Asset Valuations Bad Boy Liability Brazil Business Entities Business Privilege Tax Carried Interest Tax Rates Chevron Deference Clawbacks Conservation Easements Debtors EEA Electronic Filing Energy Efficiency Fee Waivers Financial Sector Fixing America’s Surface Transportation Act (FAST Act) GAO Gross Receipts Guidance Update Human Resources Professionals Inheritance Marketing Mineral Exploration Mutual Funds Out-of-State Companies Parent Corporation Pension Protection Act of 2006 Public Private Partnerships (P3s) Qualified Health Plans Quill Required Forms Research and Development Revocable Trusts Section 457(f) Severance Tax Tax Litigation Tribal Lands Unemployment Insurance 457(b) Plans Andrew Cuomo Commuter Tax Benefits Construction Project Dispute Resolution Educational Institutions Florida Foreign Affiliates Fourteenth Amendment Franchises Government Investigations Information Sharing Innovation NFFE OMB Open Enrollment Preemption Primary Residence Retroactive Taxes Sale of Assets Sales Factor Scams Social Security Numbers Subpart F Taxation Technology Sector Tips Accountants Anti-Money Laundering Breweries Brownfield Properties Budgets Canadian Revenue Agency Capital Markets CFC Charitable Lead Annuity Trust Churches Clean Tech Combined Reporting Currency Exchange Death Benefits Direct Mkting Association v Brohl Fines Foreign Currency Foreign Direct Investment Gillette v Franchise Tax Board Government Entities Green Book Highways HIRE Act Hydropower Immigrants Intentionally Defective Grantor Trusts Interest Payments Investment Investment Portfolios JOBS Act Limited Liability Partnerships Marital Assets Passive Activity Plan Documents Power of Attorney Qualified Charitable Distributions R&D Tax Credits Railroads Registration Requirement Retroactive Application Sexual Orientation Discrimination Strategic Enforcement Plan Succession Planning Tax Allocation Agreements Tax-Free Spin-Offs Taxpayers' Bill of Rights Trans-Pacific Partnership Unions White Collar Crimes Accounting ADEA Affiliates Annual Reports Asset Transfer Athletes C-Suite Executives Citizenship Civil Monetary Penalty Countervailing Duties County Assessors Crowdfunding Cyber Crimes Data Security Debt Ceiling Essential Health Benefits Family Limited Partnerships Farms Federal Contractors Foreign Jurisdictions Geothermal Energy Good Faith Goodwill Gun Laws Health Plan Sponsors Highway Trust Fund Holding Companies IRC Section 83(b) Landlords Liquid Natural Gas Medicare Shared Savings Program Money Market Funds Motion to Dismiss Native American Issues New Amendments Opt-Outs Oral Argument Passports Political Candidates Profits Interests QTIP Trusts Qui Tam Railways Reassessments Refunds Rental Property Surface Transportation Tax Abatement Tax Exempt Tax Relief Act of 2010 Tax Sale Third-Party Trade Preferences Extension Act (TPEA) Water Adoption Alternative Investment Funds Bank Accounts Biomass Bonus Depreciation Borrowers Business Ownership Capital Losses Charitable Purpose Charitable Trusts Clean Power Plan Conservation Corporate Conversions EB-5 Election Results Federal Aviation Administration (FAA) Film Industry Financial Reporting Financial Statements Government Shutdown GRATs Green Cards Incorporation Indemnification Insolvency Jerry Brown Judicial Review Liens Natural Resources NLRA Online Sales Tax Pfizer Ports Risk Assessment Sanctions Shale Gas State Funding Summary Judgment Tax Cuts Tax Injunction Act Transition Relief Tribal Governments UBTI UDITPA Unclaimed Property Use or Lose Rule Vendors Volcker Rule Auto Manufacturers Automatic Enrollment Ballot Measures Bank Holding Company Bond Financing Breach of Duty Burwell v Hobby Lobby CBSA Chapter 7 Competition Confidential Information Constitutional Amendment Contaminated Properties Crude Oil Debt Restructuring Debt Securities Digital Goods Directors Disability E-Filing Employee Shareholders Energy-Efficiency Tax Credits Family Investment LLC FINRA Foreign Insurance Companies Gaming Commissions Guarantors Hobby Lobby Immigration Reform ITC K-1 Liquidation LLPs Medical Expenses Medical Reimbursement Plans Mexico Mortgage Lenders Non-Profit Hospitals OSHA Paid Leave Public Comment Puerto Rico Race Discrimination Residential Property Owners Risk Management Rulemaking Process Scotland Section 457A Section 501r Sellers Social Security Administration (SSA) Social Security Taxes Spending Cuts Split-Interest Charitable Trusts State Aid SUB Supporting Organizations Tax Scams Tax Shelters Third-Party Service Provider Tuition UK Supreme Court Advisory Opinions Broadcasting CA Supreme Court CEOs Certiorari Chapter 11 Chief Compliance Officers Collective Bargaining Community Development Entities Compensation & Benefits Condominiums Consolidated Tax Returns Corruption Debt Collection EHR Electric Vehicles Electronically Stored Information Equity Financing Extraterritoriality Rules FedEx Financial Markets First Amendment Foreign Taxpayers FUTA GAAP Gaming Tax Google Heirs Housing Market Importers Intercompany Transactions Internet Gambling Investigations ISOs Land Developers Latin America Lump Sum Payments Marijuana Related Businesses Market Based Approach Minimum Value Plans Mixed-Use Zoning Mortgage REITS Nongrantor Trusts OCC Occupancy Tax OIG Partnership Interests Payroll Records