David Miller

David Miller

Proskauer Rose LLP

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Democratic Tax Policy Proposals - January 2020

Recently, several of the presidential candidates and other prominent Democrats have suggested a number of different tax policy proposals, including wealth taxes, mark-to-market taxation, a VAT, additional taxes, increased...more

1/9/2020  /  Bernie Sanders , Capital Gains , Elizabeth Warren , Income Taxes , Joe Biden , Legislative Agendas , Mark-To-Market , Political Candidates , Political Parties , Presidential Elections , Tax Rates , Tax Reform , Value-Added Tax , Wealth Tax

Extension of FBAR Filing Deadline for Certain Filers

On December 20, 2019, the Financial Crimes Enforcement Network (“FinCEN”) issued Notice 2019-1, extending the filing deadline for the Report of Foreign Bank and Financial Accounts, FinCEN Form 114 (FBAR), for certain...more

12/27/2019  /  FBAR , Filing Deadlines , FinCEN , Foreign Bank Accounts , Foreign Financial Accounts , International Tax Issues , Investment Adviser , Proposed Regulation , SEC , Time Extensions

IRS provides very modest relief from downward attribution resulting from the repeal of section 958(b)(4)

On October 2, 2019, the Internal Revenue Service (“IRS”) and the U.S. Department of the Treasury (the “Treasury”) issued Revenue Produce 2019-40 (the “Revenue Procedure”) and proposed regulations (the “Proposed Regulations”)...more

11/13/2019  /  Controlled Foreign Corporations , Corporate Taxes , Financial Services Industry , Foreign Corporations , Foreign Subsidiaries , GILTI tax , Income Taxes , International Tax Issues , IRS , Popular , Proposed Regulation , Revenue Procedures , Safe Harbors , Subpart F , Tax Reform

New York State Codifies the Johnson Amendment

On October 23, 2019, Governor Andrew M. Cuomo, signed legislation incorporating the federal Johnson Amendment into New York law. As previously described, the Johnson Amendment denies tax-exempt status under section 501(c)(3)...more

11/12/2019  /  501(c)(3) , First Amendment , Free Speech , Governor Cuomo , IRS , Lyndon B Johnson , New Legislation , Political Campaigns , Religious Institutions , Tax Exempt Entities , Tax Exemptions , Trump Administration

Democratic Tax Policy Proposals

Recently, several of the presidential candidates and other prominent Democrats have suggested a number of different tax policy proposals, including wealth taxes, mark-to-market taxation, a VAT, additional taxes, increased...more

10/22/2019  /  Bernie Sanders , Capital Gains Tax , Elizabeth Warren , Estate Tax , Income Taxes , International Tax Issues , Kamala Harris , Legislative Agendas , Mark-To-Market , Political Candidates , Publicly-Traded Companies , Tax Cuts and Jobs Act , Tax Policy , Tax Reform , Value-Added Tax , Wealth Tax

State Tax on Trust Income Based Solely on In-State Residence of Beneficiaries Found Unconstitutional

On June 21, 2019, the United States Supreme Court decided North Carolina Dept. of Revenue v. Kimberly Rice Kaestner 1992 Family Trust (hereinafter, “Kaestner”). In a unanimous opinion delivered by Justice Sotomayor, the Court...more

7/5/2019  /  Beneficiaries , Due Process , Estate Tax , Exclusive Control , Forum State , In-State Beneficiaries , Income Taxes , Minimum Contacts , North Carolina Department of Revenue v The Kimberley Rice Kaestner 1992 Family Trust , SCOTUS , State Taxes , Trust Distributions , Trustees , Trusts

Proposed Regulations Provide Clarity for Qualified Foreign Pension Fund Exception

On June 7, 2019, the U.S. Treasury Department (“Treasury”) and the Internal Revenue Service (“IRS”) released proposed Treasury regulations under Sections 897, 1445 and 1446 (the “Proposed Regulations”) regarding the exception...more

7/5/2019  /  FATCA , FIRPTA , Foreign Corporations , Foreign Governments , Foreign Taxpayers , International Tax Issues , Multi-Employer Pensions , New Regulations , Pensions , Proposed Regulation , Protecting Americans from Tax Hikes (PATH) Act , Real Estate Investments , REIT , U.S. Treasury

Final IRS Regulations Sync Section 956 with TCJA Participation Exemption – Limits “Deemed Dividends” for U.S. Corporate...

Implements 2018 Proposed Regulations, ending most limitations on investments in U.S. property, as well as pledges and guarantees by CFCs wholly-owned by U.S. corporations – also provides PTI guidance for CFC...more

5/31/2019  /  Controlled Foreign Corporations , Corporate Taxes , Distribution Rules , Final Rules , Financial Guarantee Requirements , IRS , Multinationals , New Regulations , Section 956 , Stocks , Tax Cuts and Jobs Act , Voting Shares

Section 1446(f) Proposed Regulations: Key Guidance on Partnership Interest Transfers by Non-U.S. Persons

On May 13, 2019, the U.S. Internal Revenue Service (“IRS”) and Treasury Department published proposed regulations providing guidance on the rules imposing withholding and reporting requirements under the Code on dispositions...more

5/23/2019  /  FIRPTA , Foreign Persons , Income Taxes , International Tax Issues , IRS , K-1 , Partnerships , Proposed Regulation , Reporting Requirements , Shareholders , Withholding Requirements

The Second Set of Proposed Opportunity Zone Regulations

Introduction - On April 17, 2019, the Internal Revenue Service (the “IRS”) and the U.S. Department of the Treasury (the “Treasury”) issued a second set of proposed regulations (the “Proposed Regulations”) under section...more

4/30/2019  /  Anti-Abuse Rule , Capital Gains , Carried Interest , Holding Periods , Opportunity Zones , Original Use , Partnerships , Preamble , Proposed Regulation , Qualified Opportunity Funds , Real Estate Investments , REIT , Reporting Requirements , S-Corporation , Safe Harbors , Tax Cuts and Jobs Act

Proposed FDII Regulations under Section 250

On March 4, 2019, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (the “Treasury”) released proposed regulations (the “Proposed Regulations”) regarding the deduction for “foreign-derived intangible...more

4/23/2019  /  Controlled Foreign Corporations , Corporate Taxes , Foreign Corporations , Foreign Derived Intangible Income (FDII) , GILTI tax , Income Taxes , Internal Revenue Code (IRC) , IRS , Proposed Regulation , Tax Cuts and Jobs Act , Tax Reform

Five Excise Tax Tips For Tax-Exempt Employers

As we have previously discussed, the 2017 tax reform act created a new excise tax under section 4960 of the Internal Revenue Code that will affect many tax-exempt employers. The tax is 21% of certain compensation and can be...more

3/14/2019  /  Compensation & Benefits , Covered Employees , Deferred Compensation , Excise Tax , Executive Compensation , Tax Deductions , Tax Exempt Entities , Tax Reform

“Passthrough Deduction” Regulations Finalized

On January 18, 2019, the U.S. Department of Treasury (“Treasury”) and the Internal Revenue Service (the “IRS”) released final regulations (the “Final Regulations”) regarding the “passthrough deduction” for qualified trade or...more

3/11/2019  /  Business Ownership , Final Rules , IRS , Pass-Through Entities , Proposed Regulation , Qualified Business Income , S-Corporation , Section 199A , Sole Proprietorship , Specified Service Trade Or Business (SSTB) , Tax Deductions , UBIA

Extension of FBAR Filing Deadline for Certain Filers

On December 4, 2018, FinCEN issued Notice 2018-1, 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

2/13/2019  /  FBAR , Filing Deadlines , FinCEN , Foreign Bank Accounts , Foreign Financial Accounts , Investment Adviser , SEC

Proposed Rental Business Safe Harbor under Section 199A

On January 18, the Internal Revenue Service (“IRS”) and the U.S. Department of the Treasury issued final regulations (the “Final Regulations”) on the “pass through” deduction under section 199A of the Internal Revenue Code...more

2/8/2019  /  Internal Revenue Code (IRC) , IRS , Leases , Pass-Through Entities , Recordkeeping Requirements , Rental Property , S-Corporation , Safe Harbors , Section 199A , Self-Employment Tax , Sole Proprietorship , Tax Cuts and Jobs Act , Tax Deductions

Proposed Anti-Hybrid Regulations under Sections 267A, 245A, and 1503(d)

On December 20, 2018, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (the “Treasury”) released proposed “anti-hybrid” regulations (the “Proposed Regulations”) under sections 267A, 245A(e), and...more

1/28/2019  /  Anti-Abuse Rule , BEPS , Controlled Foreign Corporations , Corporate Taxes , Dividends , Income Taxes , IRS , Parent Corporation , Proposed Regulation , Subpart F , Tax Reform

IRS Releases Interim Guidance on New Excise Tax on Executive Compensation Paid by Tax-Exempt Organizations

On December 31, 2018, the Department of the Treasury (“Treasury”) and the Internal Revenue Service (the “IRS”) released Notice 2019-09 (the “Notice”), which provides interim guidance under Section 4960 of the Internal Revenue...more

1/15/2019  /  Affordable Care Act , Covered Employee , Executive Compensation , Interim Guidance , IRS , Non-Profits , Public Entities , Remuneration , Tax Exempt Entities , U.S. Treasury

The Proposed BEAT Regulations

On December 13, 2018, the Internal Revenue Service (the “IRS”) and the Department of the Treasury (the “Treasury”) released proposed regulations (the “Proposed Regulations”) with respect to the “base erosion and anti-abuse...more

1/2/2019  /  Banks , Base Erosion and Anti-Abuse Tax (BEAT) , Base Erosion Tax , Corporate Taxes , Federal Reserve , Foreign Corporations , Foreign Taxpayers , Insurance Industry , IRS , Net Operating Losses , Preamble , Proposed Regulation , Recordkeeping Requirements , REIT , S-Corporation , Securities Dealers , TLAC , U.S. Treasury

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
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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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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
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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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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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