Read Business Organization updates, alerts, news, and legal analysis from leading lawyers and law firms:
Lawyer: European M&A Could Rise Despite Risks
Survey: Firms With Blogs Grow Revenue Faster
Too Big To Fail in the Dodd-Frank Era
Unique Privacy Concerns for Mobile Apps
Ex-Kirkland Partner: Rainmakers Are Paid Too Much
License to travel: how regulation is benefiting business abroad
Common Employment Law Mistakes for Small, Start-Up and Growing Companies
Ted Hester on Congressional Investigations
Deloitte: Turnarounds and Democracy Don't Mix
Make Money Turning Home Brew into a Business
Zimmermann: Up to 20% of AmLaw 200 "Badly Weakened"
Survey: Law Firms Must Change, But Don't Know How
Sullivan & Cromwell's M&A Hotline is Ringing
Andrea Weckerle on CiviliNation
Going on the Offense: Proactive Strategies to Reduce Uncertainty
Eliot Frick on Smart Social Media Strategy
Safeguards against Data Security Breaches (Part One)
Safeguards against Data Security Breaches (Part Two)
Suzanne Folsom on Corporate Compliance Issues -
Suzanne Rich Folsom and Bart M. Schwartz on Corporate Compliance in 2011
On May 3, 2013, the IRS issued final regulations that will require all persons (including trusts and estates) with employer identification numbers (“EIN”) to provide updated information to the IRS in a prescribed manner...more
President’s fiscal year 2014 budget contains numerous tax provisions - President Barack Obama released his proposed budget for the government’s fiscal year 2014 on April 10, 2013, and, not surprisingly, the budget...more
Beginning on December 31, 2013, the qualified intermediary (QI), withholding foreign partnership (WP), and withholding foreign trusts (WT) will be subject to the requirements of a foreign financial institution (FFI). As a...more
The new Internal Revenue Code ("IRC") Section 1411, which imposes a 3.8 percent tax on net investment income ("NII") was passed as part of the Affordable Care Act of 2010 ("ACA") and is effective for tax years beginning on or...more
A bipartisan group of 11 legislators have proposed an overhaul of Maine’s tax system, including major changes to the individual and corporate income tax, property tax, sales tax, and estate tax. ...more
International buyers invested $82.5 billion in U.S. residential real estate (4.8% of total U.S. sales) according to the most recent survey conducted by the National Association of Realtors for the 12 month period ending with...more
If a taxpayer owns appreciated property and transferors it to another, and that successor owner sells the property, the gain from the sale is reportable by the successor owner, not the donor. However, if the gift occurs too...more
When private equity or venture capital fund principals and managing partners look to roll out a new fund, in addition to reconciling general fund formation issues, they should consider the personal-planning opportunities...more
One of the most difficult issues facing the owner of any successful business is how the business, or the personal wealth that it represents, can be preserved for the benefit of his or her family after death. While it is...more
To insulate the ultimate individual owners from U.S. estate taxes, nonresident aliens often hold U.S. real property in a U.S. corporation, which corporation is owned by a foreign corporation. The foreign corporation is owned...more
Overview - Part I and Part II have focused on the tax planning possibilities of small business owners and owners of professional corporations utilizing an exemption for collectively bargained plans. This exemption allows...more
Code Section 2519 is a notoriously difficult section to apply. In 2009, I wrote on article on it for Estate Planning, and ever since I’ve been providing a lot of assistance to others on its operation. So I am always...more
In This Issue: - How to Protect Your Assets as a Business Owner - Separated But Not Divorced: Don’t Wait to Update Your Estate Plan - Tales from the Cliff: Estate Planning Policy for 2013 and Beyond -...more
While the new law is projected to raise taxes by about $600 billion in the next 10 years, it offers some comfort for many taxpayers who may have been preparing for the worst ...more
It has long been popular for high net-worth people who are not domiciled in the United Kingdom (“non-doms”) to form an offshore company, often in the British Virgin Islands (“BVI”), for the purposes of holding property in the...more
On January 1, 2013, Congress averted the fiscal cliff with the passage of the American Taxpayer Relief Act of 2012 (Act), which was enacted when President Obama signed the Act on January 2, 2013. The Act provides a welcome...more
Originally published in SRR, on October 1, 2011. Government statistics estimate that approximately every eight seconds another individual born during the baby-boomer generation passes the age of 55 – one step closer to...more
The fiscal cliff has been avoided temporarily as the Congress has passed H.R. 8, the "American Taxpayer Relief Act of 2012" (the "Act"). The Senate passed the Act in the early morning hours of January 1, 2013, by a vote of...more
The country was heading for a “fiscal cliff” as the Bush-era tax cuts were scheduled to expire on January 1, 2013. But the U.S. Senate and House of Representatives voted in the final hours to make those tax cuts permanent...more
As you likely have heard, the President signed the American Taxpayer Relief Act (H.R. 8) (the "Act") on January 2, 2013. The Act, popularly known as the "fiscal cliff" legislation, permanently extends the Bush era tax cuts...more
Overview - As we approach the edge of the fiscal cliff over the last two weeks of 2012, some of you may be wondering if there is any last minute tax planning that might be done to avoid sending a large check to Uncle...more
A buy-sell agreement provides for the disposition of each owner’s business interest after a “triggering event,” such as death, disability, divorce, termination of employment or withdrawal from the business. However, to be...more
The Patient Protection and Affordable Care Act of 2010 (Affordable Care Act) institutes a new 3.8 percent Medicare surtax on net investment income effective January 1, 2013. In addition, absent congressional action to extend...more
A. Overview - Part I of this series focused on the impact of impending tax increases following the Presidential Election for corporate executives and salaried professionals. Part II of the series will focus on...more
Struggling to Meet Business Costs? Don’t Neglect Payroll Taxes by Joseph M. Donegan on November 14, 2012 Many of the nation's small businesses have been adversely impacted by the economic downturn. When revenues start...more
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