Sutherland Asbill & Brennan LLP

Multistate Tax Commission Amends the Equitable Apportionment Provision of the Compact and Apportionment Rules for Financial Institutions

Yesterday, the Multistate Tax Commission (MTC) held its annual meeting in Spokane, Washington. The meeting is the annual event where full MTC member states approve model laws in their final version. The approved versions are…more
| Business Organizations, Taxation

EPA Ordered to Revise CSAPR Emissions Budgets

On July 28, the U.S. Court of Appeals for the D.C. Circuit ordered the U.S. Environmental Protection Agency (EPA) to revise emissions budgets for several states under the agency’s Cross-State Air Pollution Rule (CSAPR or the…more
| Energy & Utilities, Environmental Law

Multistate Tax Commission Committees Discuss Apportionment Details and an Information-Sharing Program

Yesterday, the Multistate Tax Commission (MTC) held meetings of its Litigation, Uniformity, and Strategic Planning Steering Committees. The meetings were generally dominated by discussions of evolving apportionment issues,…more
| Taxation

Michigan Supreme Court Approves Partial Use Tax Exemption for Transmission and Distribution Equipment

The Michigan Supreme Court held that an electric utility’s transmission and distribution equipment used for both taxable and exempt purposes qualifies for a partial sales and use tax exemption. See Detroit Edison Co. v. Dept. of…more
| Energy & Utilities, Taxation

MTC Nearing Completion of Model Sourcing Regulation for Services and Intangibles

The Multistate Tax Commission’s (MTC) Annual Conference and Committee Meetings are being held on July 27-30, 2015, in Spokane, Washington. On Tuesday, July 28, 2015, at approximately 1:00 pm PDT (exact time subject to change),…more
| Commercial Law & Contracts, Real Estate - Commercial, Real Estate - Residential, Taxation

Multistate Tax Commission Commences Annual Conference, Expands Audit Program

Yesterday, the Multistate Tax Commission (MTC) kicked off its annual conference and committee meetings with meetings of the Audit and Nexus Committees. The MTC’s Audit program continues to grow by adding Iowa, Pennsylvania,…more
| Taxation

Update on NAIC and State Regulatory Activity on “Price Optimization”

Regulatory activity on price optimization appears to be coming to a head. The National Association of Insurance Commissioners (NAIC) Casualty Actuarial and Statistical (C) Task Force is continuing to gather input, with all roads…more
| Insurance

IRS Establishes 80% Threshold for Energy Companies to Apply When Determining Whether “Substantially All” of a Major Component Has Been Replaced

On July 6, the Internal Revenue Service (IRS) Large Business and International Division issued a Directive1 to IRS agents regarding how to determine when a major component pertaining to steam or electric generation property has…more
| Energy & Utilities, Taxation

Volcker Agencies Provide Seeding Period Guidance for BDCs, RICs and FPFs in New FAQ

On July 16, 2015, the agencies responsible for implementing the Volcker rule (Agencies) issued FAQ 16, which provides guidance on the circumstances under which a seed investment would not cause (i) a registered investment…more
| Finance & Banking, Securities Law

ISDA Publishes EMIR Classification Letter

On July 13, the International Swaps and Derivatives Association, Inc. (ISDA) published the ISDA EMIR Classification Letter (the Classification Letter), a form of letter that may be used by market participants managing their…more
| Finance & Banking, International Law & Trade, Securities Law

New Law Doubles the Penalties for Failure to File Correct Tax Information Returns and Provide Payee Statements

On June 29, President Obama signed into law the Trade Preferences Extension Act of 2015. Quietly embedded in Section 806 of this new law is a provision that doubled the cap on penalties, from $1.5 million to $3 million, for…more
| International Law & Trade, Taxation

The U.S. and Other Nations Reach Historic Nuclear Deal with Iran

On July 14, the P5+1 (China, France, Russia, the United Kingdom, the United States and Germany) reached a historic nuclear agreement with Iran, following almost two years of negotiations. Under the Joint Comprehensive Plan of…more
| Elections & Politics, Energy & Utilities, Finance & Banking, International Law & Trade

It's Curtains for Some Lump-Sum Window Programs

On July 9, the Internal Revenue Service (IRS) released Notice 2015-49 to announce it intends to prohibit retirees who are receiving annuity payments from a defined benefit pension plan from electing a lump sum in lieu of the…more
| Insurance, Labor & Employment Law, Taxation

IRS Targets Use of Basket Option Contracts and Basket Contracts by Hedge Funds and Other Taxpayers as Tax Avoidance Transactions

On July 8, the Internal Revenue Service (IRS) issued two notices (Notice 2015-47, 2015-30 IRB 1, and Notice 2015-48, 2015-30 IRB 1) targeting the use of Basket Option Contracts and Basket Contracts as tax avoidance transactions…more
| Business Organizations, Commercial Law & Contracts, Taxation

Call (Un)Answered (the Second Ring): FCC Issues Sweeping Package of Declaratory Rulings on TCPA Petitions

In some of its most comprehensive guidance published in years, resolving more than 20 petitions requesting clarification of the Telephone Consumer Protection Act (TCPA), the Federal Communications Commission (FCC) on July 10…more
| Communications & Media Law, Finance & Banking, Privacy, Consumer Protection
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