Filing Deadlines

News & Analysis as of

Florida Supreme Court Holds for Extended Claims Period for Known or Ascertainable Creditor Claims [Florida]

In 2013 I wrote about the Golden case which ruled that a known or reasonably ascertainable creditor who did not receive a Notice to Creditors in a probate proceeding could file a claim against the estate up to 2 years after...more

Not all Plans can Establish a Shortened Limitations Period for Filing Lawsuit

I recently blogged about a case in which a plan had established a shorter period of time (one year deadline) for filing a lawsuit, rather than relying on the state statute of limitation (six years) which would otherwise have...more

Florida Supreme Court Settles Probate Creditor Claim Conflict

On October 1, 2015 the Florida Supreme Court held in Jones v. Golden that if a creditor of a probate estate is reasonably ascertainable and they never received a copy of the notice to creditors from the personal...more

Disaster Preparedness and Your Taxes

If you live on the East Coast of the United States, you are probably following the weather forecast for Hurricane Joaquin very closely. If you are also filing your U.S. income taxes on extension and are trying to make the...more

Compensation and Benefits Insights – September 2015

The Patient Protection and Affordable Care Act (“ACA”)’s 40% excise tax on high-cost employer-sponsored health coverage (commonly known as the “Cadillac tax”) is slated to take effect in 2018. The IRS has issued several...more

Bureau of Economic Analysis (BEA) Issues New Form BE-180 for U.S. Financial Services Providers Including Investment Advisers

Now that the dust has settled a little on the BE-10 benchmark survey responses, U.S. financial service providers, including investment advisers, should take note that the U.S. Bureau of Economic Analysis (the “BEA”) has...more

Cruel Joke: Department of State Backtracks on New October 2015 Visa Bulletin: Dates for Filing Retrogress for EB-2 India and EB-2...

In a shocking move late Friday afternoon, the U.S. Department of State (DOS) issued a revised October 2015 Visa Bulletin that supersedes the Visa Bulletin originally published on September 9, 2015. The most dramatic changes...more

Client Alerts Update: Filing Date Retrogression: U.S. Department of State Releases Revised Visa Bulletin for October 2015

On September 25, 2015, the U.S. Department of State (DOS) released a revised Visa Bulletin for October 2015. This bulletin supersedes the October 2015 bulletin originally published on September 9, 2015. Following...more

Visa Bulletin 2.0 and its Implications for Early Filing for Adjustment of Status

On September 9, 2015, the U.S. Government pleasantly surprised the immigration world by publishing a new type of monthly Visa Bulletin for October 2015 with USCIS announcement about a new approach to the timing of the ability...more

IRS to Amend Certain FATCA Transitional Rules

On September 18, 2015, the IRS issued Notice 2015-66 (the Notice), which provides that the Treasury Department and the IRS intend to amend regulations issued under Sections 1471-1474 of the Internal Revenue Code (commonly...more

USCIS Issues New Procedures for Determining Time for Filing Green Card Application

On September 9, 2015, the U.S. Citizenship and Immigration Services (USCIS) promulgated new procedures for determining the visa availability date for individuals waiting to file employment- and family-based applications for...more

BE-180 Deadline Approaching: Fund Managers, Private Funds, and Registered Investment Companies May Be Required to File

The November 1, 2015 deadline is approaching for US financial services providers—including many US fund managers, private funds, and registered investment companies—to file a BE-180 with the US Department of Commerce....more

New Due Dates for Certain Entity Federal Income Tax Returns

The Surface Transportation and Veterans Health Care Choice Improvement Act of 2015 (the “Act”) was signed into law by President Obama on July 31, 2015. Under the Act, the due dates for certain federal income tax returns were...more

US Reporter Deadlines for Bureau of Economic Analysis BE-180 Report

Every five years, the US Commerce Department's Bureau of Economic Analysis (BEA) conducts a survey concerning financial services transactions between US "Financial Services Providers" (defined below) and entities domiciled or...more

BEA Report May Need To Be Filed by Managers of Offshore Funds by November 1

The U.S. Bureau of Economic Analysis (the “BEA”) requires U.S. financial institutions to file a benchmark survey – the BE-180 – once every five years. Although the BE-180 survey is not new, the BEA recently revised its...more

Blog: Academic Study Shows Insiders Beat The Market In The “8-K Trading Gap”

A new study, reported in the WSJ, showed that corporate insiders consistently beat the market in their companies’ shares in the four days preceding 8-K filings, the period that the researchers called the “8-K trading gap.”...more

Wealth Management Update - September 2015

September Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The September § 7520 rate for use with estate planning techniques such as CRTs, CLTs,...more

BEA’s BE-180 Benchmark Survey of Financial Services Providers: Implications for U.S. Asset Managers

In the fall of 2015, the U.S. Department of Commerce’s Bureau of Economic Analysis (BEA) will administer its next Benchmark Survey of Financial Services Transactions between U.S. Financial Services Providers and Foreign...more

EEO-1 Filing Deadline Extended to October 30, 2015

The EEO-1 Joint Reporting Committee has extended the deadline for all EEO-1 filers from September 30, 2015 to October 30, 2015. The EEO-1 report is a compliance survey required by federal statute and regulations, which...more

USCIS revising procedures for determining visa availability for applicants

On September 9, 2015, U.S. Citizenship and Immigration Services (USCIS) announced changes to reporting immigrant visa priority dates published monthly on the U.S. Department of State’s (DOS) Visa Bulletin. ...more

UPDATE: U.S. Department of State Alters Visa Bulletin System

In accordance with President Obama’s Executive Actions on Immigration proposed in November 2014, the U.S. Department of State (DOS) announced a new system for determining immigrant visa availability, establishing bifurcated...more

Federal Circuit Narrowly Interprets Limitations Period for Foreign Tax Credit Refund Claims

In Albemarle Corp. v. United States, No. 2015-5015 (Fed. Cir. Aug. 13, 2015), the United States Court of Appeals for the Federal Circuit disallowed claims for refund related to foreign taxes paid by Albemarle Corporation...more

FCC Regulatory Fees Order for FY 2015 Released; September 24 Payment Deadline Set

On September 2, 2015, the FCC released its Assessment and Collection of Regulatory Fees for Fiscal Year 2015 Report and Order (“2015 Regulatory Fees Order”) and set a fee payment deadline of no later than 11:59 PM Eastern...more

CMS Prevails in Dual Eligible Bad Debt Challenge

In a decision handed down on August 7, 2015, the United States Court of Appeals for the District of Columbia Circuit upheld the denial of the providers' bad debt claims associated with dual eligible beneficiaries. Grossmont...more

September and October 2015 Filing and Notice Deadlines for Qualified Retirement and Health and Welfare Plans

Employers and plan sponsors must comply with numerous filing and notice deadlines for their retirement and health and welfare plans. Failure to comply with these deadlines can result in costly penalties. To avoid such...more

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