Filing Requirements

News & Analysis as of

Senate Appropriations Committee Is Next Stop For California Finders Bill

AB 667 (Wagner) continues to wend its way through the California legislature.  The bill, which was sponsored by the Corporations Committee of the Business Law Section of the California State Bar, defines a finder as a natural...more

Trends for Early-Stage Investing in Emerging Managers

The current environment for early-stage investing with emerging managers reflects an increasing number and variety of early-stage investments firms, an increasing pool of talented emerging managers, and a growing number and...more

USCIS Issues Final Guidance on When to File an Amended or New H-1B Petition After Matter of Simeio Solutions, LLC – But Cautions...

On July 21, 2015, USCIS issued Final Guidance for agency adjudicators regarding applying the precedent decision, Matter of Simeio Solutions, LLC. As we previously reported, Matter of Simeio radically reinterpreted the...more

FERC Eliminates Annual Retail Purchaser List Filing Requirement

On July 16, 2015, the Federal Energy Regulatory Commission (FERC) eliminated the requirement for certain public utilities, including regional transmission organizations (RTOs), independent system operators (ISOs) and exempt...more

No Need to File §83(b) Election with Tax Return

Not a big item, but a helpful one – under proposed regulations a taxpayer need no longer file a copy of their Code §83(b) election with their income tax return for the year of the election. Normally under Code §83, a...more

NFA Requires Notice From CPOs that Consolidate Filings of Subsidiary Pools

National Futures Association (NFA) has issued a notice requiring all commodity pool operators (CPOs) that have filed a notice of claim under Commodity Futures Trading Commission Letter No. 14-112 to submit an additional...more

SEC’s Proposed Modernized Reporting Regime: Effects on ETF Sponsors

The U.S. Securities and Exchange Commission (SEC) on May 20, 2015 unanimously approved proposed rules, forms and amendments that are intended to modernize and enhance the reporting and disclosure of information by investment...more

Client Alert for H-1B Employers – Importance: High

Amended H-1B Petitions May be Required Immediately - Applies to: All employers with H-1B employees working at job sites other than those specified in H-1B filing. Action needed now: Verify that actual work site of...more

IRS Eliminates Requirement to File Copy of Section 83(b) Election with Tax Return

In an effort to improve e-filing, the IRS has proposed to eliminate the need to file a copy of a Section 83(b) election with the service provider’s annual tax return. Taxpayers receiving non-vested stock or partnership...more

Reminder: FCC Filings Due August 2015

Carriers and providers of interstate and international telecommunications, including, but not limited to, interconnected Voice over Internet Protocol providers, providers offering interstate telecommunications for a fee on a ...more

New Trade Act Hikes Penalties for Information Return Failures

The newly-enacted Trade Preference Extension Act boosts the penalties for failing to provide accurate information returns to the IRS and payees – such as Forms W-2, 1098, and 1099, as well as Forms 1095-B and 1094-B. The...more

Lesson Learned from EPA Enforcement of EPCRA Form R Requirements

EPCRA § 313 requires certain facilities manufacturing or “processing” more than 25,000 lbs. or otherwise using 10,000 lbs or more of a listed toxic chemical to file a Form R annually on or before July 1. In the last two...more

H-1B Worksite Changes: Can Employers Expect Relief Before August 19th Deadline?

As H-1B employers scramble to create a plan of action to ensure compliance with new guidelines and interpretations surrounding H-1B workers and changes in worksite, industry leaders are calling for more temperate policy...more

Job Relocations May Trigger Need for Amended H1-B Petition

Before moving an employee with an H1-B visa to a different office or worksite, the employer may have to file an amended H1-B petition, according to a recent US Citizenship and Immigration Services (USCIS) Administrative...more

Want to Register Your Database Copyright? Use Paper-Based Application…For Now

While data and other facts do not qualify for copyright protection, their aggregation into databases can be registered in the United States Copyright Office if the selection, coordination and arrangement of data is original...more

IRS Issues Last-Minute FBAR Filing Reminder

With the June 30 deadline to file the FBAR form fast approaching, the IRS issued another reminder to taxpayers with bank accounts located outside of the United States. The IRS noted that during 2014, the total number of FBAR...more

Global Connection - June 2015

The latest edition of Global Connection offers insight into a potential money laundering crackdown in the real estate sector, information on the Federal Trade Commission’s approach to data breach investigations and a legal...more

U.S. Companies with Foreign Affiliates: Important Deadline for BEA Filing Approaching

The U.S. Bureau of Economic Analysis (BEA) has extended the deadline for first-time filers of BE-10 forms to June 30, 2015. The BEA is willing to consider reasonable requests for extension, provided that the extension...more

DOL Revises Forms to Comply With EEOC Guidance Regarding GINA

The U.S. Department of Labor (DOL) has issued five new Family Medical Leave Act (FMLA) certification forms. When the DOL issued its March 2013 revision to the FMLA regulations, its primary purpose was to address the...more

US Bureau of Economic Analysis mandatory filings: US persons that own foreign entities and US persons with foreign ownership

Update: Extended deadline for first-time filers of Form BE-10 - The Bureau of Economic Analysis (BEA) has extended the deadline from May 29, 2015 to June 30, 2015 for US reporters that are required to file the BE-10...more

IRS Makes Permanent Late Filing Relief for “One-Participant” and Certain Foreign Retirement Plans

The IRS issued guidance making permanent a program providing relief to certain retirement plans from penalties associated with late filings of Form 5500s. The IRS had previously made the program available on a temporary basis...more

Immigration Corner: USCIS Elaborates on When to File Amendment Under Simeio

We previously provided an alert on the precedential decision Matter of Simeio Solutions, LLC and its holding that an H-1B amendment must be filed whenever a new Labor Condition Application (LCA) is required to change an H-1B...more

New Option for Late FBARs – Just File It!

An often overlooked filing obligation is the annual June 30 requirement to file the FBAR form for taxpayers with foreign bank accounts aggregating over $10,000. Late FBARs are a consistent problem and the IRS has a long...more

BE-10 Report: The Overlooked International Reporting Form -The June 30 Deadline is Fast Approaching

The Bureau of Economic Analysis (“BEA”), an agency of the U.S. Department of Commerce, is currently conducting a benchmark BE-10 survey that requires the filing of a BE-10 report by any U.S. person that directly or indirectly...more

The ECF System Ate My Homework: Seventh Circuit Pardons Tardy Lawyer

Can a complaint be “filed” before the “filing process” is completed? Actually, yes, according to Farley v. Koepp, No. 14-1695, a recent decision from the Seventh Circuit written by Judge Sykes. Here is the scene: Late on...more

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