Year-End Planning

News & Analysis as of

Affirmative Use of U.S. Partnerships in Inbound Tax Planning

A “U.S. shareholder” of a controlled foreign corporation (CFC) is required to include in its gross income its pro rata share of a CFC’s “subpart F” income, regardless of whether such income is distributed. In general, a CFC...more

14 Labor & Employment Resolutions For 2014

Our government managed to reach a deal to avoid another government shutdown. And so, while our tax refunds will continue to be processed and parks remain open, it is that time of year again — the time to review and reflect on...more

New Year’s Resolution #1: Get Your Estate Plan In Order

The New Year is almost here and it’s time to put your estate planning on the top of your “to do” list. If you don’t have an estate plan in place, now is the time to put one in place. If you already have a plan, now is the...more

Corporate Communicator - Winter 2014

2014 ANNUAL MEETING SEASON - Dear clients and friends, We present to you our traditional year-end issue of Snell & Wilmer’s Corporate Communicator to help you prepare for the upcoming annual report and proxy...more

Year-End Health and Retirement Plan Guidance Grab Bag

Following Hawaii’s enactment of legislation recognizing same-sex marriage as of and after December 2, 2013 a number of additional pieces of guidance were also issued. Internal Revenue Service’s Frequently Asked Questions...more

The NAVEX Global Top 10

With 2013 coming to an end, we've gone the extra mile to compile the 10 most valuable resources from the past year. There's something here for all types of ethics and compliance professionals - we hope you enjoy the issue!...more

Group Health Plans: Year-End Action Items and Upcoming Changes

Group health plan sponsors turn their attention to completing 2013 tasks, implementing upcoming 2014 changes, preparing for the ACA Shared Responsibility requirement in 2015, and documenting recent extensive plan changes....more

Avoiding Mistletoe Mishaps, Part VII: Bonuses Have You Saying “What the Dickens?” Lessons To Learn From Ebenezer Scrooge

As 2013 comes to an end, we have been considering a number of workplace issues that employers might face at the end of the year and the beginning of the holiday season. Part seven of our series discusses the wage and hour and...more

Year End Planning for a Prosperous New Year

As you make your holiday plans and prepare to ring in the New Year, it is also a great time to review your estate and tax plan. The following estate and tax planning tips may be useful in ensuring that your family has a...more

3 Year-End Estate Planning Action Items Most People Should Consider (But Usually Don't)

In your experience, what is the one thing people don't do but should, when it comes to year-end estate planning activities? That's the question we put to estate planning experts writing on JD Supra. Here's what we heard...more

Ringing in the New Year: A Summary of New California Employment Laws for 2014

California’s 2012­2013 Legislative Session concluded with the enactment of a variety of new laws that will affect California employers. In light of these developments, summarized below, California employers should review...more

100 Percent Tax Exemption for Gain on Certain Qualified Small Business Stock Expiring at Year End

In January 2013, Congress enacted legislation that could provide certain investors who acquire qualified small business stock (“QSBS”) before the end of 2013 with a significant tax benefit. In effect, the gains realized from...more

New Developments Impact Retirement Plans and Other Employee Benefits

Year-End Amendments - The month of December is a bit different in 2013. Typically, we mark this time scrambling to amend 401(k), profit sharing, and money purchase plans in order to maintain their tax-qualified status....more

Year-End CFTC Reporting Requirements for Fund Advisers

The National Futures Association (NFA) reminded fund advisers claiming an exemption from registering as a commodity pool operator (CPO) that they must confirm by March 3, 2014 that will continue to rely on the exemption....more

Employee Benefits Alert: New Developments Impact Retirement Plans & More

Year-End Amendments - The month of December is a bit different in 2013. Typically, we mark this time scrambling to amend 401(k), profit sharing, and money purchase plans in order to maintain their tax-qualified status....more

2013 Year-End Tax Planning Strategies for Individuals and Businesses

Many of our clients have finalized their tax planning for the year. For those who have not and with only weeks remaining in 2013, there are still a number of opportunities to do some last-minute planning to save as much as...more

2013 End of Year Plan Sponsor “To Do” List Part 3 – Qualified Retirement Plans

As 2013 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 Employee Benefits Updates. Part one of the...more

Year-End Compliance Reminders For Group Health Plan Sponsors

In 2013, many different changes in the law impacted group health plans and arguably, even more changes will occur in 2014. The following is an overview of a few of the key compliance issues that occurred in 2013 which should...more

Year-End Checklist for California Nonprofits

As 2013 comes to a close, officers and directors are well advised to take a few moments to confirm that important year-end responsibilities have not been overlooked. Even if your organization has a fiscal year end other than...more

3 Things Small Business Owners Don't Include in Their Year-End Planning, But Should

When it comes to year-end planning, what's the one thing most small business owners don't do but should? That's the question we put to attorneys writing on JD Supra, knowing that the diversity of insights would make...more

California Employers: Test Yourself – Are You Ready for 2014?

If you have employees in California, you are, no doubt, aware that California laws are constantly changing and have a tendency to sneak up on even the best companies. To help prepare you for the year ahead, here are five...more

Looking for Ways to Improve Your Business? A List of Things Every Business Owner Should Do At the End of the Year

As a business owner, all year you have likely been running around acting as manager, capital raiser, developer, business generator, marketer, human resource manager and administrative assistant. Given the numerous roles, it...more

McNees Insights - Asset Planning & Federal Taxation: Fall 2013

In This Issue: Timely Year-End Tax Planning Can Reduce Taxes; Income Tax Cost Basis Planning; and Marriage and Taxes in 2013. Excerpt from Timely Year-End Tax Planning Can Reduce Taxes - Year-end tax...more

2013 Year-End Estate Planning Advisory

In this issue - - Federal Estate, GST and Gift Tax Rates - Annual Gift Tax Exclusion - Federal Income Tax Rates - President’s Budget Proposal for Fiscal Year 2014 - Important Planning...more

2014 Annual Inflation Adjustments for Tax Provisions

The inflation adjustments for tax items for tax year 2014 of greatest interest to most taxpayers include the following dollar amounts....more

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