David Miller

David Miller

Proskauer Rose LLP

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U.S. Tax Reform: IRS Proposes Interest Deduction Limitation Regulations

On November 26, 2018, the Internal Revenue Service (the “IRS”) and the U.S. Department of the Treasury (the “Treasury”) issued proposed regulations (the “Proposed Regulations”) under section 163(j) of the Internal Revenue...more

12/6/2018  /  Anti-Abuse Rule , Business Taxes , C-Corporation , Controlled Foreign Corporations , GILTI tax , Income Taxes , Internal Revenue Code (IRC) , IRS , Partnerships , PFIC , Proposed Regulation , REIT , REMIC , Tax Deductions , Tax Planning , U.S. Treasury

Impact of Proposed Regulations under Section 956 on Lending Arrangements Involving U.S. Corporate Borrowers

n October 31, 2018, the U.S. Treasury Department (“Treasury”) and the Internal Revenue Service (the “IRS”) proposed new regulations (the “Proposed Regulations”) that are likely to allow many controlled foreign corporations...more

11/15/2018  /  Acquisitions , Borrowers , Controlled Foreign Corporations , Corporate Taxes , Dividends , International Tax Issues , IRS , Partnerships , Proposed Regulation , Section 956 , U.S. Treasury

IRS and Treasury Issue Proposed Opportunity Zone Regulations

Introduction. On October 19,2018,the Internal Revenue Service (the“IRS”) and the U.S. Department of the Treasury (the “Treasury”) issued proposed regulations (the “proposed regulations”) under section 1400Z-2 of the...more

10/23/2018  /  Capital Gains , Internal Revenue Code (IRC) , Investment Funds , IRS , Opportunity Zones , Proposed Regulation , Qualified Opportunity Funds , Real Estate Development , Real Estate Investments , U.S. Treasury

Life Balance Foundation Organized by Lehman Brothers Former CFO Erin Callan Montella

Erin Callan Montella was the CFO of Lehman Brothers in the months before it collapsed in 2008. After leaving Wall Street, marrying and having a daughter, she wrote a memoir, Full Circle, about the balance between work and...more

10/3/2018  /  CFOs , Corporate Social Responsibility , Former Employee , Grants , Low-Income Issues , Maternity Leave , Non-Profits , Pregnancy

Treasury and IRS Issue Proposed "Pass-Through Deduction" Regulations

On August 8, 2018, the U.S. Department of the Treasury (the "Treasury") and the Internal Revenue Service (the "IRS") issued proposed regulations regarding the "pass-through deduction" for qualified trade or business income...more

8/24/2018  /  Corporate Taxes , Income Taxes , IRS , Partnerships , Pass-Through Entities , Publicly-Traded Companies , REIT , Section 199 , Specified Service Trade Or Business (SSTB) , Tax Deductions

Helping the New Home for Hip Hop

Our client, The Universal Hip Hop Museum, which started two years ago as a “virtual” museum, will break ground in 2019 on a new 60,000 square foot facility in the birthplace of hip hop. The museum will open to the public in...more

3/26/2018  /  Museums , Music , Music Industry

New Tax Law (H.R. 1): Key Highlights Related to Interest Bearing Debt

On Friday December 22, 2017, the President signed into law H.R.1, commonly referred to as the Tax Cuts and Jobs Act (TCJA). This is the most sweeping change to the US federal income tax laws in over three decades, and it will...more

1/17/2018  /  Base Erosion Tax , Carried Interest , Controlled Foreign Corporations , Corporate Taxes , EBITDA , Foreign Corporations , Foreign Taxpayers , Income Taxes , Pass-Through Entities , Tax Cuts and Jobs Act , Tax Deductions

IRS Issues Taxpayer Advisory on Prepayment of 2018 Property Taxes

The IRS announced yesterday, in IR 2017-210 (the “Advisory”), that state property taxes must be “assessed” in 2017 in order for such taxes to be prepaid in calendar year 2017 and therefore deductible in 2017. The Advisory...more

12/28/2017  /  Alternative Minimum Tax , Income Taxes , IRS , Prepayment Penalties , Property Tax , State and Local Government , State Taxes , Tax Assessment , Tax Deductions

House of Representatives and Senate Conferees Reach Agreement on the Tax Cuts and Jobs Act (H.R. 1): Description of the Conference...

On Friday, December 15, the U.S. House of Representative and Senate conferees reached agreement on the Tax Cuts and Jobs Act (H.R. 1) (the “Final Bill”), and released legislative text, an explanation, and the Joint Committee...more

12/19/2017  /  501(c)(3) , Affordable Care Act , Alternative Minimum Tax , Base Erosion Tax , Controlled Foreign Corporations , Corporate Taxes , Deferred Compensation , EBITDA , Excise Tax , Income Taxes , Individual Mandate , International Tax Issues , Legislative Agendas , Pass-Through Entities , PFIC , REIT , Section 179 Property , Tax Deductions , Tax Exempt Entities , Tax Rates , Tax Reform , Tax-Exempt Bonds , UBIT

U.S. Senate Passes Its Version of the Tax Cuts and Jobs Act (H.R. 1); Descriptions of the Bills Passed in the House and Senate and...

In the early hours of Saturday morning, the U.S. Senate passed the Tax Cuts and Jobs Act (H.R. 1) (the “Senate bill”), just over two weeks after the U.S. House of Representatives passed its own version of the same legislation...more

12/12/2017  /  401k , 501(c)(3) , 501(c)(6) , Affordable Care Act , Alternative Minimum Tax , Base Erosion Tax , C-Corporation , Controlled Foreign Corporations , Corporate Taxes , Deferred Compensation , EBITDA , Excise Tax , Income Taxes , Individual Mandate , International Tax Issues , Legislative Agendas , Pass-Through Entities , PFIC , Popular , Proposed Legislation , REIT , Section 1031 Exchange , Section 179 Property , Tax Deductions , Tax Exempt Entities , Tax Rates , Tax Reform , Tax-Exempt Bonds , UBIT

House of Representatives Passes the Tax Cuts and Jobs Act (H.R. 1); Senate Finance Committee Approves Modified Version; Comparison...

Yesterday afternoon, the House of Representatives passed the Tax Cuts and Jobs Act (H.R. 1) (the “House bill”). The House bill is identical to the draft bill approved by the House Ways and Means Committee on November 10. Late...more

11/20/2017  /  401k , Adjusted Gross Income , Affordable Care Act , Alternative Minimum Tax , Charitable Deductions , Controlled Foreign Corporations , Corporate Taxes , Deferred Compensation , EBITDA , Employee Benefits , Excise Tax , Foreign Earned Income , Foreign Subsidiaries , Independent Contractors , Individual Mandate , IRS , New Legislation , Pass-Through Entities , Personal Property Tax , PFIC , Popular , REIT , S-Corporation , Section 179 Property , Senate Finance Committee , Shared Responsibility Rule , Tax Deductions , Tax Exempt Entities , Tax Rates

The Senate Finance Committee’s proposal for tax reform, and how it compares with the bill passed by the House Committee on Ways &...

UPDATE: The Senate Finance Committee last night released a revised version of the Chairman’s Mark of the Tax Cuts and Jobs Act. We are reviewing these changes and will release an update soon... On Thursday, November 9, the...more

11/15/2017  /  401k , 403(b) Plans , 457(b) Plans , 501(c)(6) , Alternative Minimum Tax , Capital Gains , CFC , Charitable Deductions , Child Tax Credit , Corporate Taxes , Cost Recovery , DBCF Tax , Deferred Compensation , Domestic International Sales Corporation , EBITDA , Employee Benefits , FDIC , Foreign Corporations , GAAP , Generation-Skipping Transfer , Highly Compensated Employees , Independent Contractors , Mortgage Interest , Partnerships , Pass-Through Entities , PFIC , Section 179 Property , Section 199 , Section 482 , Section 956 , Senate Finance Committee , Social Security Benefits , Sports , Tax Exempt Entities , Tax Exemptions , Tax Rates , Tax Reform , UBTI , Ways and Means Committee

Tax Planning Under the Tax Cuts and Jobs Act: Flow-Throughs Are the Answer to Everything

The tax reform bills introduced in the House of Representatives and the Senate dramatically reduce the corporate tax rate from 35% to 20% and create added incentives for taxpayers to invest capital into U.S. businesses with...more

11/14/2017  /  Adjusted Gross Income , Corporate Taxes , Deferred Compensation , Excise Tax , Hedge Funds , Highly Compensated Employees , Internal Revenue Code (IRC) , Investors , IRS , Mark-To-Market , Net Investment Income , Pass-Through Entities , Section 409A , Section 457A , Self-Employment Tax , Surtax , Tax Deductions , Tax Exempt Entities , Tax Planning , Tax Rates , Tax Reform , Universities , Up-C Entity , W-2

New Rules for Tax-Exempt Organizations in the Tax Cuts and Jobs Act

House Republican Tax Bill Imposes Excise Tax on Wealthy Private Universities and Excess Compensation of Highly Paid Employees; Subjects State Pension Plans to UBTI Rules - On Thursday, November 2, House Republicans led by...more

11/7/2017  /  501(c)(3) , Adjusted Gross Income , Alternative Minimum Tax , Charitable Donations , Charitable Organizations , Covered Employee , Disqualified Persons , Educational Institutions , Establishment Clause , Form 990 , Grandfathered Status , Highly Compensated Employees , Income Taxes , IRS , Political Speech , Private Foundations , Proposed Legislation , Publicly-Traded Companies , Retirement Plan , Standard Deduction , State and Local Government , Tax Deductions , Tax Exempt Entities , Tax Incentives , Tax-Exempt Bonds , Tuition , UBTI

The Tax Cuts and Jobs Act

Today, the Republicans in the U.S. House of Representatives released their long-anticipated tax reform bill, entitled the “Tax Cuts and Jobs Act”. While there have been multiple statements from the Republican majority in the...more

11/3/2017  /  501(c)(3) , Alternative Minimum Tax , Charitable Deductions , Child Tax Credit , Corporate Taxes , Deduction Limitations , EBITDA , Educational Institutions , Estate Tax , FDAP , Foreign Corporations , Foreign Subsidiaries , Fringe Benefits , International Tax Issues , Like Kind Exchanges , Meal and Entertainment Expenditures , Medical Expenses , Multinationals , Net Operating Losses , Parent Corporation , Pass-Through Entities , PFIC , Private Foundations , Property Tax , Proposed Legislation , Religious Institutions , Retirement Plan , Roth IRA , Section 179 Property , Section 409A , Section 457A , Section 501 , Shareholders , Tax Cuts , Tax Exempt Entities , Tax Rates , Tax Reform , Tax-Exempt Bonds

Some Quick Thoughts on the “Big Six” Unified Framework

Yesterday, the Trump Administration, the House Committee on Ways and Means, and the Senate Finance Committee proposed a “unified framework” for tax reform. The members of the working group are House Speaker Paul Ryan (R-WI),...more

9/29/2017  /  Alternative Minimum Tax , Business Taxes , Corporate Taxes , Estate Tax , Income Taxes , Personal Exemptions , Repeal , Retirement Plan , Standard Deduction , Tax Rates , Tax Reform , Trump Administration

IRS Issues Guidance on “North-South” Transactions

On May 3, the Internal Revenue Service (the IRS) issued Revenue Ruling 2017-09 (the “Ruling”), which helpfully clarifies that the separate steps of a typical “north-south” spinoff transaction will be respected, and announced...more

5/17/2017  /  IRS , Parent Corporation , Private Letter Rulings , Shareholder Distributions , Subsidiaries , Tax-Free Spin-Offs

UPDATE: President Trump Signs “Johnson Amendment” Executive Order Limiting Treasury’s Actions Against Religious Organizations...

On May 4, 2017, President Trump signed an executive order that directs the executive branch to limit its enforcement of the “Johnson Amendment.” As previously reported, the Johnson Amendment prohibits organizations that are...more

5/10/2017  /  501(c)(3) , Affordable Care Act , Churches , Contraceptive Coverage Mandate , Executive Orders , Internal Revenue Code (IRC) , Political Contributions , Political Speech , Religious Freedom , Trump Administration

Tax Court Rules that Extensions of Variable Prepaid Forward Contracts Do Not Result in Taxable Exchanges

Last week, in McKelvey v. Commissioner¸ the U.S. Tax Court held that the extension of a typical variable prepaid forward contract (“VPFC”) did not give rise to a taxable exchange to the obligor because a VPFC is solely an...more

4/28/2017  /  Estate Tax , Extensions , Monstor.com , Tax Court , Taxable Exchanges , Variable Prepaid Forward Contracts (VPFCs)

Trump Administration Announces Outline of Its Tax Proposal

Yesterday the Trump Administration announced the outline of its tax reform proposal. The proposal combines elements of President Trump’s original tax reform proposal announced during the campaign and of the House Republicans’...more

4/27/2017  /  3.8% Medicare Tax , Alternative Minimum Tax , Corporate Taxes , Estate Tax , Income Taxes , Repatriation , Repeal , Tax Deductions , Tax Reform , Trump Administration

Final Regulations Released Regarding PFIC Ownership Determination and Annual Reporting Requirements

On December 27, 2016, the Treasury Department (Treasury) and Internal Revenue Service (IRS) released final regulations regarding the determination of ownership of a passive foreign investment company ("PFIC") and regarding...more

1/20/2017  /  Business Ownership , C-Corporation , Final Rules , Foreign Corporations , IRS , Passive Foreign Investment Company , PFIC , Reporting Requirements , S-Corporation , Stocks , U.S. Treasury

FBAR Filing Deadline Extended for Certain Filers

On December 16, 2016, FinCEN issued Notice 2016-1, extending the filing deadline for the Report of Foreign Bank and Financial Accounts, FinCEN Form 114 (FBAR), for certain individuals with signature or other authority over...more

1/5/2017  /  FBAR , Filing Deadlines , FinCEN , Foreign Bank Accounts , Foreign Financial Accounts

IRS Issues Final and Temporary Debt-Equity Regulations Under Section 385

On October 13, 2016, the Treasury Department and the Internal Revenue Service issued final and temporary regulations under section 385 of the Internal Revenue Code. The final and temporary regulations recharacterize certain...more

11/2/2016  /  Acquisitions , Bifurcation , Corporate Taxes , De Minimus Quantity Exemption , Debt Instruments , Debt-Equity , Disregarded Entities , Distribution Rules , Expanded Group Instruments (EGIs) , Income Taxes , Internal Revenue Code (IRC) , IRS , New Regulations , S-Corporation , Section 385 , Securities , Stocks

IRS Issues Final and Temporary Debt-Equity Regulations Under Section 385

On October 13, 2016, the Treasury Department and the Internal Revenue Service issued final and temporary regulations under section 385. The final and temporary regulations recharacterize certain debt instruments as equity for...more

10/27/2016  /  Asset Stripping , Bifurcation , Debt , Debt Instruments , Disregarded Entities , Equity , Internal Revenue Code (IRC) , Investment Funds , IRS , Publicly-Traded Companies , Section 385 , Securities , Stocks , U.S. Treasury

Proposed Regulations under Section 355 Clarify Device and Active Trade or Business Requirements for Tax-Free Spin-offs

On July 15, 2016, the U.S. Internal Revenue Service (IRS) and the Department of the Treasury (Treasury) published proposed regulations that would modify the device and active trade or business requirements for tax-free...more

7/29/2016  /  Active Trade or Business Test , Device Test , Grandfathering Rules , Internal Revenue Code (IRC) , IRS , Proposed Regulation , Section 355 , Shareholders , Spinoffs , Tax Avoidance , Tax-Free Transfers , U.S. Treasury , Yahoo!
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JD Supra Privacy Policy

Updated: May 25, 2018:

JD Supra is a legal publishing service that connects experts and their content with broader audiences of professionals, journalists and associations.

This Privacy Policy describes how JD Supra, LLC ("JD Supra" or "we," "us," or "our") collects, uses and shares personal data collected from visitors to our website (located at www.jdsupra.com) (our "Website") who view only publicly-available content as well as subscribers to our services (such as our email digests or author tools)(our "Services"). By using our Website and registering for one of our Services, you are agreeing to the terms of this Privacy Policy.

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Collection of Information

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Our Website and Services may contain links to other websites. The operators of such other websites may collect information about you, including through cookies or other technologies. If you are using our Website or Services and click a link to another site, you will leave our Website and this Policy will not apply to your use of and activity on those other sites. We encourage you to read the legal notices posted on those sites, including their privacy policies. We are not responsible for the data collection and use practices of such other sites. This Policy applies solely to the information collected in connection with your use of our Website and Services and does not apply to any practices conducted offline or in connection with any other websites.

Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Changes in Our Privacy Policy

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Contacting JD Supra

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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