Filing Deadlines

News & Analysis as of

February 2, 2015 Deadlines for Reporting 2014 ISO Exercises and ESPP Transfers

Employers should be sure they are ready to comply with the fast-approaching deadlines for reporting 2014 incentive stock option (ISO) exercises and certain employee stock purchase plan (ESPP) transfers under Section 6039 of...more

Annual Reporting Requirements for Incentive Stock Options and Employee Stock Purchase Plans

Annual Information Statements and IRS Returns - Requirement to Report - For (1) any exercise of an incentive stock option (ISO) during 2014 or (2) transfer during 2014 of a share previously purchased pursuant to...more

Annual H-1B Visa Quota Available But Expected to Be Exhausted in Early April

On April 1, 2015, the United States Customs and Immigration Services (USCIS) will begin accepting petitions for H-1B visas that are subject to annual quotas for the 2016 fiscal year (which would allow employees to start...more

IRS Issues 2014 Cumulative List of Plan Changes

Plan sponsors that are scheduled to file determination letter applications with the IRS for their qualified retirement plans between February 1, 2015 and January 31, 2016, (Cycle E sponsors), should be aware that the IRS...more

Feb. 2 Deadline Looming to Implement Retroactive Increase in 2014 Mass Transit Benefit Limits

Affected employers must move quickly to take advantage of a special administrative procedure regarding a retroactive increase in excludable transit benefits enacted on December 19, 2014, under the Tax Increase Prevention Act...more

Deadline Approaching for Reporting 2014 ISO Exercises and ESPP Transfers

Section 6039 of the Internal Revenue Code requires corporations to provide information statements to employees (including former employees) and information filings to the IRS regarding exercises of incentive stock options...more

Here We Go Again: H-1B Petitions Must be Filed by March 31

It is that time of year again. Immigration practitioners are gearing up for a busy H-1B season. Just as accountants have their April 15 deadline for filing tax returns, employers, foreign nationals, and immigration counsel...more

Time Flies When You're Having Fun: Start Getting Those H-1B Petitions Ready For The 2015 Filing Season

Yes, it's that time again – time to prepare to file your H-1B petitions for Fiscal Year 2016. Starting April 1, 2015, the U.S. Citizenship and Immigration Services will begin accepting H-1B petition filings – subject to the...more

Immigration Update: H-1B Visa Petitions for 2016 Fiscal Year

In preparation of the upcoming filing period for H-1B visa petitions for the Fiscal Year of 2016 we at Moore & Van Allen are sending this update to remind you of this upcoming event....more

Employers: 2015 deadlines approach to furnish incentive stock option and employee stock purchase plan information statements and...

Section 6039 of the Internal Revenue Code requires a corporation to furnish a written statement to any employee or former employee who either (i) exercised an incentive stock option within the meaning of Section 422 of the...more

When Should you File a Contract Disputes Act Claim?

Under the Contract Disputes Act (“CDA”), a contractor must submit a claim within six years of accrual of the claim. A claim is simply a written demand for payment directed to the contracting officer (“CO”) that indicates that...more

Employers: April 1 Start Date for 2016 H-1B Visa Applications

Employers may first apply for 2016 H-1B visas for individuals not currently in H-1B status on April 1, 2015 with a start date of October 1, 2015. USCIS received approximately 172,500 H-1B petitions during the first week...more

Employers Should Begin Preparation for Opening of FY 2016 H-1B Cap

The beginning of the calendar year is the perfect time for employers to begin planning for the FY 2016 H-1B cap filing season, which will begin on Wednesday, April 1, 2015. ...more

Between Bridges: In Time for Christmas, CFTC Staff Gives FCMs, SDs and MSPs Gift of Time Extension to File CCO Annual Report;...

Just prior to Christmas 2014, the Commodity Futures Trading Commission’s Division of Swap Dealer and Intermediary Oversight issued no-action relief extending the deadline by when chief compliance officer annual reports must...more

It’s Time to Prepare H-1B Visa Petitions for Fiscal Year 2016

This alert is a reminder of the rapidly approaching April 1, 2015 deadline for the filing of H-1B visa petitions for Fiscal Year 2016. Petitions for the new fiscal year, which starts on October 1, 2015, will be accepted by...more

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

December 2014 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 and excise taxes. To...more

When In Doubt, File the Limitation Complaint (Part III): The Test Is Reasonable Possibility

On December 3, 2014, the Fifth Circuit, in In re: RLB Contracting, Inc., No. 14–40326 (5th Cir. Dec. 3, 2014), concluded that an ongoing exchange of correspondence between counsel for a dredge involved in a maritime casualty...more

Deadline to File Form I-924A is December 29, 2014

Regional Centers are reminded of the upcoming December 29, 2014 deadline to file their regional center reports for the 2014 Fiscal Year. As explained in our October 28, 2014 post, USCIS recommends that regional centers...more

2014 End of Year Plan Sponsor “To Do” List (Part 3) Executive Compensation

As 2014 comes to an end, we are pleased to present you with our traditional End of Year Plan Sponsor “To Do” Lists. This year we are presenting our “To Do” Lists in three separate SW Benefits Updates. Part 1 of the series...more

"Are You Prepared for the Rapidly Approaching Abandoned Property Deadlines?"

Winter is right around the corner. For businesses that have abandoned property on their books (and virtually every operating entity has abandoned property, whether it knows it or not), that means due diligence letters must...more

Stamps.com Date is Not Proof of Mailing Date

A taxpayer who receives a notice of deficiency (also known as a 90 day letter) has 90 days to file a petition to challenge the deficiency in Tax Court. This deadline is important, since this is the only method of challenging...more

Not in My Kitchen – California Supreme Court Decertifies Golden State Boring Case

On November 11, 2014, the California Supreme Court rejected the recent California Court of Appeals decision Golden State Boring & Pipe Jacking, Inc. v Eastern Municipal Water District, 228 Cal.App.4th 273 (2014) which we...more

Postal Meters vs. Postmarks: Illinois Supreme Court Debates Huber v. American Accounting Association

So what’s the difference between a private postal meter, a postage label purchased at a postal service kiosk, and a postmarked stamp? The Illinois Supreme Court debated these issues with much at stake in the closing days of...more

Reminder: Renewal and Notice Filing Fees for Investment Advisers Due by December 12

As a reminder, investment advisers who are subject to any state registration, renewal or notice filing fees must fund their IARD accounts by December 12 in order to cover such fees. This deadline applies to the following...more

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