Read Tax Law news, alerts, and legal commentary from leading lawyers and law firms:
Selling Privately Held Businesses – Interview with Stephen Gulotta, Managing Member, Mintz Levin's New York Office
Lauryn Hill's Tax Evasion a 'Battle for Survival': Lawyer
Bill on Bankruptcy: The Market's Unquenchable Thirst for Junk
Hot Topics for Waste-to-Energy Investors and Developers
Monitor Thy Drink: Alcohol Import Regulations Under the TTB (Alcohol and Tobacco Tax and Trade Bureau)
Corporate Law Report: Workplace Romances, FMLA Changes, California Tax News, and More
The Corporate Law Report: First-to-File Patents, Hiring for Cultural Fit, Roth Conversions Post-Fiscal Cliff, and Global Corporate Insights
Will The Debt Ceiling Standoff End Up In Court?
Corporate Law Report - Office Party Holiday Risks, Human Trafficking, the Fiscal Cliff, More
Micah Green on U.S. Fiscal Policy
How Do We Pay For Lower Corp Tax Rates?
Polsinelli Shughart Election Analysis and Legal Insight
Why choose Bennett Jones for your Canadian Cross-Border Income Trust (CBIT)?
What are the tax benefits of a Canadian Cross-Border Income Trust (CBIT)?
Why choose Canada for a Cross-Border Income Trust (CBIT)?
What is a Canadian Cross-Border Income Trust (CBIT)?
Bill on Bankruptcy: Solyndra, Lehman, MF Global, ATP Oil, LSP Energy, Want Ads
Should you Opt-Out of the Voluntary Disclosure Program?
Weekly Brief: CFPB, Legal Fees & Hashtag Hijackers
Cost of Voluntry Asset Disclosure Program
The October § 7520 rate for use with estate planning techniques such as CRTs, CLTs, QPRTs and GRATs is 2.4%. This is up from September's 2.0% rate. The applicable federal rate ("AFR") for use with a sale to a defective...more
Health & Welfare Plans -
Health Care Reform: FAQ Part XVI Addresses Insurance Exchange Notice and 90-Day Waiting Period Requirement.
The Treasury, the Department of Labor and the Department of Health and Human...more
In the wake of the Supreme Court decision in United States v. Windsor, 2013 U.S. LEXIS 4921 (2013) and the holdings of the subsequent Revenue Ruling issued by the Internal Revenue Service (IRS) ("Rev. Rul. 2013-17") regarding...more
In the wake of the U.S. Supreme Court’s decision in U.S. v. Windsor and supplemental guidance in Revenue Ruling 2013-17, the Internal Revenue Service has issued Notice 2013-61, providing optional special administrative...more
A few weeks after the Internal Revenue Service (IRS) stated that it will apply a “place of celebration” rule in recognizing same-sex spouses for purposes of the Internal Revenue Code (including with respect to employee...more
Editor's Overview -
Health care issues make the headlines once again in this month's ERISA Litigation Newsletter. Tzvia Feiertag first provides practical and timely tips for insured ERISA health plan sponsors on...more
Defense of Marriage Act -
IRS Issues Guidance Recognizing Same-Sex Marriage for Federal Tax Purposes:
In the wake of the U.S. Supreme Court’s decision in U.S. v. Windsor, which struck down the Defense of Marriage...more
When the United States Supreme Court struck down the Defense of Marriage Act (DOMA) provision defining marriage under federal law as between a man and a woman, the decision had broad implications for U.S. employee benefit...more
The Defense of Marriage Act (DOMA) defines marriage at the federal level as a legal union between one man and one woman and excuses states from any obligation to recognize same-sex marriages recognized in any other state. As...more
In dramatic fashion, and with some historic footnotes, the 2013 Minnesota Legislature concluded its work last week....more
1. Loss of Health Insurance. Upon the finalization of a divorce, a spouse is no longer legally a dependent of the other spouse and therefore cannot legally be covered as a dependent on a spouse’s health insurance policy. As a...more
Never before has collaboration become so important in meeting the needs of high net worth clients. Faced with so much uncertainty, the most important role of the advising team is to focus on what they can help the client...more
New York employers are now required under recently effective amendments to the New York State Tax Law to report the availability of dependent health care coverage to employees when filing mandatory quarterly wage and new hire...more
Presentazione di Nicola C. Salerno a Bologna (11 Febbraio 2011):
- proiezioni della spesa sanitaria,
- riforma federalista in sanità,
- regolazione e finanziamento multipillar.
Università di Bologna,...more