Dividends, Income Taxes | JD Supra Law News

Sutherland SALT Shaker: April 2013 Digest

by Mary Alexander, Andrew Appleby, Zachary Atkins, Madison Barnett, Todd Betor, Scott Booth, Christopher Chang, Timothy Gustafson, Saabir Kapoor, Jessica Kerner, Shane Lord, Pilar Mata, more +Suzanne Palms, Kathryn Pittman, David Pope, Maria Todorova, Jack Trachtenberg, Prentiss Willson | Sutherland Asbill & Brennan LLP on 5/1/2013

In this issue: - California Court of Appeal: No Man May Profit From His Own Wrongdoing in a Court of Justice - The (True) Object of My Affection: A Nontaxable Stock Screening Service - Alternate Universe...more

Expatriation Lite: Leaving The U.S. Tax System While Retaining Your Citizenship

by Joshua Kaplan, Jeffrey L. Rubinger | Bilzin Sumberg Baena Price & Axelrod LLP on 4/16/2013

As many Miami residents who earn income abroad may be aware, the United States is one of only two countries in the world that taxes its citizens and residents (collectively, “U.S. taxpayers”) on their worldwide income. ...more

Readjustment of Taxation of Free Floating Dividends and of Fiscal Unity – Current Legislative Procedures

by Valentina Farle, Rainer Schmitt | K&L Gates LLP on 4/2/2013

Reform of taxation of free floating dividends for corporate income tax purposes The German Parliament (Bundestag) and the German Federal Council (Bundesrat) reached an agreement regarding the taxation of free floating...more

Congress Approves The American Taxpayer Relief Act Of 2012, Preventing "Fiscal Cliff"

by Christopher Abrams, Alicia Kirkpatrick, D. Scott Lindstrom, William J. Sanders, David N. Zimmerman | Polsinelli on 1/22/2013

After much contention,Congress passed the American Taxpayer Relief Act of 2012, and President Obama signed the legislation on January 2, 2013. The Act avoids automatic sunset provisions that were scheduled to take effect...more

Estate Planning & Federal Tax Update - Winter 2013

by John Allevato, Elizabeth Summers | Spilman Thomas & Battle, PLLC on 1/21/2013

With the American Taxpayer Relief Act of 2012 (the “ATRA ”) passed and the fiscal cliff safely averted, the time has come to turn your attention to your estate plan. What Did the ATRA Accomplish? The fiscal cliff...more

Rates of Change: The Effect of the American Taxpayer Relief Act of 2012 on Individual and Fiduciary Income Taxes

by Ropes & Gray LLP on 1/18/2013

For all the public discussion in 2012 of the need for a significant reformation and restructuring of the Internal Revenue Code, the income tax provisions of the American Taxpayer Relief Act of 2012 (the 2012 Act) are at their...more

Estate Planning After the Fiscal Cliff Deal

by Katten Muchin Rosenman LLP on 1/17/2013

Now that a deal averting the fiscal cliff has finally been reached, many of the tax and planning issues that have been mired in uncertainty for the past two years (and even longer in some cases) may be resolved. Numerous tax...more

How Will the American Taxpayer Relief Act of 2012 Affect You - Details of Legislation passed by Congress to Avoid Fiscal Cliff

by Robert Howell, Westray Veasey | Poyner Spruill LLP on 1/15/2013

On January 2, President Barack Obama signed into law the American Taxpayer Relief Act of 2012, H.R. 8 (ATRA), preserving many of the key tax provisions passed during the George W. Bush presidency, which were scheduled to...more

McNees Insights - Asset Planning and Federal Taxation - Winter 2013

by McNees Wallace & Nurick LLC on 1/14/2013

2012 Tax Act - The American Taxpayer Relief Act of 2012 (the “Act”) was signed into law on January 1, 2013 to avert the tax law changes that were one part of the “fiscal cliff” facing our country’s economy (the other...more

American Taxpayer Relief Act of 2012: Tax Implications for U.S. Taxpayers Living Abroad

by Henry Bupel, Matthew Kohley, Jenny Longman | Patterson Belknap Webb & Tyler LLP on 1/11/2013

Although the American Taxpayer Relief Act of 2012 (“Fiscal Cliff Legislation”) passed last week does not contain any sweeping changes targeted at U.S. taxpayers living abroad, a number of provisions are relevant to such U.S....more

The American Taxpayer Relief Act of 2012 and What It Means to You

by Jonathan R. Flora, James Olson | Schnader Harrison Segal & Lewis LLP on 1/11/2013

On Jan. 2, 2013, President Obama signed the “American Taxpayer Relief Act of 2012” (the “Act”) which was passed by the House and Senate the previous day to avoid the so-called “fiscal cliff.” The Act prevents many of the tax...more

American Taxpayer Relief Act of 2012 Approved by Congress and Signed by the President

by Dechert LLP on 1/11/2013

Summary - President Obama on January 2, 2013 signed into law the American Taxpayer Relief Act of 2012 (the “Act”). The Act extends certain tax rates, tax credits, and other provisions previously enacted by other tax...more

The American Taxpayer Relief Act of 2012: Some Tax Certainty in an Uncertain World

by Baker, Donelson, Bearman, Caldwell &... on 1/10/2013

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

Fiscal Cliff II: What’s Next For Tax Reform?

by Mary Burke Baker, Michael W. Evans, Andrés Gil, Karishma Shah Page, Ryan J. Severson | K&L Gates LLP on 1/9/2013

On January 1, 2013, the Senate and House of Representatives passed the American Taxpayer Relief Act of 2012 (“ATRA”), signed into law by President Obama on January 2. ATRA averts the “fiscal cliff” by making permanent the...more

Fixing the Debt: Update on U.S. Fiscal Cliff Crisis (9th Edition) - January 1, 2013

by Rosemary Becchi, Micah Green, Erin McGrain, Daris Meeks, Emanuel Rossman, Aubrey Atwood Rothrock, III, Joseph Urso | Patton Boggs LLP on 1/8/2013

THE LEGISLATION - Following a day of tumultuous House Republican caucus deliberations, at 11:00 pm, the House passed The American Tax Relief Act of 2012, a cliffhanger deal negotiated by Vice President Biden and Senate...more

Legal Alert: The Cliff-Hanger (Chapter One) is Over: Highlights of the American Taxpayer Relief Act of 2012

by Robert S. Chase II, Adam Cohen, Nikola R. Djuric, Dwaune Dupree, Daniel McKeithen, Amish Shah, Douglas Siegler, Carol Tello | Sutherland Asbill & Brennan LLP on 1/8/2013

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the Act), effective as of January 1, 2013. In general, the Act made permanent for most taxpayers the tax rate cuts first enacted...more

Summary of Income Tax Provisions in the American Taxpayer Relief Act of 2012

by D. Michael O'Leary, Gary Teblum | Trenam Kemker on 1/8/2013

As you no doubt are aware, Congress just passed, and the President just signed into law, the American Taxpayer Relief Act of 2012 (the “Act”). The Act is effective as of January 1, 2013. This summary addresses certain of...more

‘Fiscal Cliff’ Legislation Temporarily Extends Key Provisions for Businesses

by Robert Clary II, Elizabeth Lewis, Martin Milner | McDermott Will & Emery on 1/7/2013

As part of legislation enacted in early 2013 to avert the so-called “fiscal cliff,” Congress temporarily extended several beneficial tax provisions for businesses, including the research credit, the active financing exception...more

Last-Minute Fiscal Cliff Tax Deal Reached - Highlights of the American Taxpayer Relief Act of 2012

by Duane Morris LLP on 1/7/2013

The United States plunged off the theoretical cliff New Year's Day, but the U.S. House of Representatives pulled us back by passing the U.S. Senate's version of the budget bill on New Year's Day, and lo and behold, we now...more

American Taxpayer Relief Act of 2012 Finally Settles Individual Federal Income Tax Rates for 2013 and Beyond

by Morrison & Foerster LLP on 1/7/2013

On January 1, 2013, the Senate and the House of Representatives passed the American Taxpayer Relief Act of 2012 (“ATRA”), averting the so-called “fiscal cliff.” The legislation, which was signed by President Obama on January...more

Highlights of the American Taxpayer Relief Act of 2012

by Stephen DiBonaventura, George Nemphos | Duane Morris LLP on 1/7/2013

After hotly debated year-end negotiations, the U.S. Senate and House of Representatives passed H.R. 8, the American Taxpayer Relief Act of 2012, on January 1, 2013. On January 2, 2013, President Obama signed the bill into...more

Fiscal Cliff Tax Changes

by Pepper Hamilton LLP on 1/7/2013

On New Year’s Day 2013, the “American Taxpayer Relief Act of 2012” (the Act) was enacted to avoid the impact of automatic “fiscal cliff” tax increases. The Act, effective January 1, 2013, retains and makes permanent the...more

Fiscal cliff avoided — what it means for you

by Jeffrey Glaser, Robert Louis, Elizabeth Mullen | Saul Ewing LLP on 1/5/2013

While most of us were celebrating the new year, members of the U.S. House and Senate were trying to prevent a fall over the dreaded "fiscal cliff," the combination of automatic tax increases and automatic reductions in...more

Fiscal Cliff Deferred As Congress Finally Acts

by Loeb & Loeb LLP on 1/5/2013

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

Highlights of the American Taxpayer Relief Act of 2012

by Ropes & Gray LLP on 1/5/2013

President Obama has signed the American Taxpayer Relief Act of 2012 (the “Act”). The Act partially averts the so-called “fiscal cliff,” making permanent many Bush-era tax rate provisions while increasing taxes on...more

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Dividends › Income Taxes

Sutherland SALT Shaker: April 2013 Digest

Expatriation Lite: Leaving The U.S. Tax System While Retaining Your Citizenship

Readjustment of Taxation of Free Floating Dividends and of Fiscal Unity – Current Legislative Procedures

Congress Approves The American Taxpayer Relief Act Of 2012, Preventing "Fiscal Cliff"

Estate Planning & Federal Tax Update - Winter 2013

Rates of Change: The Effect of the American Taxpayer Relief Act of 2012 on Individual and Fiduciary Income Taxes

Estate Planning After the Fiscal Cliff Deal

How Will the American Taxpayer Relief Act of 2012 Affect You - Details of Legislation passed by Congress to Avoid Fiscal Cliff

McNees Insights - Asset Planning and Federal Taxation - Winter 2013

American Taxpayer Relief Act of 2012: Tax Implications for U.S. Taxpayers Living Abroad

The American Taxpayer Relief Act of 2012 and What It Means to You

American Taxpayer Relief Act of 2012 Approved by Congress and Signed by the President

The American Taxpayer Relief Act of 2012: Some Tax Certainty in an Uncertain World

Fiscal Cliff II: What’s Next For Tax Reform?

Fixing the Debt: Update on U.S. Fiscal Cliff Crisis (9th Edition) - January 1, 2013

Legal Alert: The Cliff-Hanger (Chapter One) is Over: Highlights of the American Taxpayer Relief Act of 2012

Summary of Income Tax Provisions in the American Taxpayer Relief Act of 2012

‘Fiscal Cliff’ Legislation Temporarily Extends Key Provisions for Businesses

Last-Minute Fiscal Cliff Tax Deal Reached - Highlights of the American Taxpayer Relief Act of 2012

American Taxpayer Relief Act of 2012 Finally Settles Individual Federal Income Tax Rates for 2013 and Beyond

Highlights of the American Taxpayer Relief Act of 2012

Fiscal Cliff Tax Changes

Fiscal cliff avoided — what it means for you

Fiscal Cliff Deferred As Congress Finally Acts

Highlights of the American Taxpayer Relief Act of 2012

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