Filing Requirements

News & Analysis as of

Boozelaw: TTB Adopts Changes Designed to Benefit Startup Brewers, Winemakers and Distillers

For certain brewers, wine makers and distillers, the gift-giving season did not necessarily end in December. The Alcohol and Tobacco Tax and Trade Bureau (TTB) recently announced it has adopted changes that may impact the tax...more

Certain Information Statements for ISOs and ESPPs Due by January 31, 2017

As reported in Part 1 of our 2016 End of Year Plan Sponsor “To Do” List, Section 6039 of the Code requires employers to provide a written information statement to each employee or former employee and file information returns...more

Desktop Reference: 8-K Filing Events 2017

Latham & Watkins has created the Form 8-K Filing Events and Periodic Report Filing Dates Desktop Reference Guide for 2017....more

You Mean It’s Un-American to Hire Only Americans? DOJ Issues Final Rule on Unfair Immigration-Related Employment Practices

If you thought it would be safer to require every new hire to be an American citizen—think again. The U.S. Department of Justice (DOJ) has a new rule revising its prior regulations on Section 274B of the Immigration and...more

It’s Annual Report Time—Recent Developments and Trends for the Preparation of Form 20-F

It is now time for a large number of foreign private issuers to prepare their annual reports on Form 20-F. For companies with a calendar year-end, the Form 20-F must be filed with the U.S. Securities and Exchange Commission...more

Implementation by the INPI of the Electronic Soleau Envelope - « e-Soleau »: A New Valuable Tool for Companies and Creators

The French Patent & Trademark Office (the INPI announced on 16 December 2016 the launch of the electronic version of the ‘Soleau envelope’ (the ‘e-Soleau’). This innovation makes it now possible to establish directly on the...more

Some Tax Law Changes That Take Effect in 2017

No new tax legislation has come forth yet, but per tax laws passed in prior years, some changes in the law will occur in 2017. Chief among them...more

December 31st TTB and U.S. Customs Filing and Recordkeeping Changes

Effective December 31, 2016, all imports of distilled spirits, wine, beer, and malt beverages, tobacco products, processed tobacco, and cigarette papers and tubes, must be filed through U.S. Customs and Border Protection’s...more

Broadcast Issues/Programs Lists Due; Online Public File Reminder; Children’s Programming; Commercial Limits; Class A TV...

By Jan. 10, 2017, all radio and television broadcast stations, both commercial and noncommercial, must prepare a list of important issues facing their communities of license, and the programs aired during October, November...more

California Secretary Of State Upgrades Business Searches

For some time, the California Secretary of State’s office has offered a business search application on its website. Although the function provided only limited information, the application received more than 5 million views...more

Reminder to Perform Annual ISO/ESPP Reporting in January 2017

As discussed in our December 16, 2010 blog article, the IRS issued final regulations in 2009 under Section 6039 of the Internal Revenue Code (the “Code”) that require Employers to annually furnish each employee who exercised...more

New Year's Resolution for Website Operators: Register Your Designated Copyright Agents in the Copyright Office's New Electronic...

The U.S. Copyright Office announced a new online system to designate copyright agents for online service providers under the Digital Millennium Copyright Act ("DMCA"). The online designation system replaces the former paper...more

Volcker Rule: FRB Issues Policy Statement on Extensions for Non-Conforming Legacy Illiquid Funds; Applications Due by Jan. 20,...

On December 9, 2016, the Federal Reserve Board (the “Board”) issued a Statement of Policy (the “Policy Statement”) regarding extension of the conformance period for investments in legacy illiquid covered funds under the final...more

¿Sabe usted el propósito de los Procedimientos de Presentación de Cumplimiento Racionalizados?

Procedimientos Racionalizados de Presentación de Cumplimiento (Streamlined Filing Compliance Procedures) es una de las opciones disponibles para los contribuyentes Estadounidenses con activos e ingresos financieros...more

Do you know the purpose of the Streamlined Filing Compliance Procedures?

Streamlined Filing Compliance Procedures (Streamlined) is one of the options available for US Taxpayers with unreported foreign financial assets and income. It is intended for the Taxpayers that have acted non-willfully. ...more

PA to Establish Construction Notices Directory to Further Regulate Mechanics' Lien Claims

The Commonwealth is to establish a Construction Notices Directory by December 31, 2016, although that date may be delayed. When the Directory becomes operational, owners of construction projects over $1,500,000 will have the...more

Burr Alert: New Regulations Repeal Automatic Requirements for Form 1099-C Under No Payment For 36 Months Rule

Last month, the IRS issued final regulations repealing its rule requiring that a Form 1099-C be filed whenever a financial institution (or certain other limited taxpayers) fails to receive payment on a debt for 36 consecutive...more

How the Grinch Stole Christmas? Hard Lessons from the Federal Eleventh Circuit

This week, the Federal Eleventh Circuit stole an unwitting appellant’s Christmas in Parker Auto Body, Inc. v. State Farm Mutual Automobile I, No. 16-15470 (11th Cir. Dec. 5, 2016). ...more

SEC Adopts Rules to Modernize Information Reported by Registered Investment Companies

On October 13, 2016, the Securities and Exchange Commission (the SEC) issued a release adopting final rules to modernize and enhance the reporting and disclosure of information by registered investment companies (the Final...more

USPTO's New Trademark Trial and Appeal Board Rules Take Effect Soon

Next month, the procedural rules governing trademark registration disputes are changing. They present new strategic considerations for brand owners protecting their trademark rights. The Trademark Trial and Appeal Board...more

Deadline for Providing Affordable Care Act Statements Has Been Extended

The IRS has extended the deadline by 30 days for providing individuals the 2016 Form 1095-B and Form 1095-C. The new deadline for the individual forms is now March 2, 2017 instead of January 31, 2017....more

If You Do Any Hiring, New I-9 Forms Must be Used Effective January 2017

On November 14, 2016, United States Citizenship and Immigration Services (“USCIS”) published a revised version of Form I-9, Employment Eligibility Verification (“Form I-9”). This isn’t the first time it has done so but a new...more

Ontario regulatory form regarding pension plan contributions: comply!

Trustees and administrators of Ontario registered pension plans: beware of Form 7. That’s the form that administrators of registered pension plans must complete, and send to their pension fund trustees, that summarizes...more

IRS Relaxes Section 83(b) Filing Requirements

A taxpayer who makes a Section 83(b) election to accelerate the income taxation date of certain transferred property is no longer required to file a copy of the Section 83(b) election with his or her tax return for the year...more

NY DFS Proposes New Regulation for Life and Annuity Non-Guaranteed Elements

On November 17, the New York Department of Financial Services (DFS) issued a press release announcing its proposal of new Insurance Regulation 210 - Life Insurance and Annuity Non-Guaranteed Elements. Non-guaranteed elements...more

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