Videocast: Section 45Q Carbon Capture and Sequestration (CCS) credit
The Secure Act | How secure are you in your estate plan?
Podcast: State Taxation of Digital Health Products
Investment Management Roundtable Discussion – Personal Estate Planning
Podcast: Digital Taxation—Implications for EU Technology Companies
IRA News: Beware, the IRS May be Your New Biggest Beneficiary
[WEBINAR] Clearing the Smoke: 3 Years of Legal Cannabis in California
FCPA Compliance Report-Episode 453, Update on Varsity Blues
Roetzel HealthLaw HotSpot: Optimizing Your Practice for Sale
Videocast: New Income Tax Treaty Protocols
Transaction Costs Webinar Series- Part Three: Deductions and IRS Exam Issues
Videocast: Treasury and IRS release proposed regulations addressing the classification of digital transactions
Videocast: SALT Scoreboard – 2019 Mid-Year Review
Fund Fees and Expenses Trends
Exploring Blockchain Technology (Part Three)
Transaction Costs Webinar Series- Part Two: The Treatment of Transaction Costs
Jones Day Presents: Large Business & International Examination Strategies: Fast Track Settlements
Exploring Blockchain Technology (Part Two)
Jones Day Presents: LB&I Examination Strategies: Effective Strategies for Elevating Issues
Nota Bene Episode 44: Executive Branch Forecast Q3: Mueller’s Testimony, the Fiscal Cliff, and Gerrymandering with Jonathan Meyer
Hundreds of articles have been published about the Setting Every Community Up for Retirement Enhancement, or SECURE, Act, which was signed into law on Dec. 20, 2019, as part of the late budget bill referred to as the Further...more
On February 20, 2020, the Puerto Rico Treasury Department (PR Treasury) issued Internal Revenue Circular Letter No. 20-08 (CC RI 20-08) granting employers temporary income tax exemptions over payments and certain benefits...more
El 13 de diciembre de 2019 entró en vigor el Convenio para Evitar la Doble Tributación entre Colombia y el Reino Unido e Irlanda del Norte y su aplicación en materia de retenciones en la fuente será a partir del 1 de enero de...more
In this third installment of our series, we will discuss the new details provided to taxpayers regarding various tests to be met to qualify as a Qualified Opportunity Fund (QOF) and Qualified Opportunity Zone Business (QOZ...more
Definitely maybe. Severance benefits are subject to ERISA if they comprise a “plan, fund or program.” The Supreme Court held that there is a plan, fund or program for severance benefits if (1) payment requires an “ongoing...more
In this Bottom Line videocast, Susan Lafferty and Amish Shah discuss: Section 45Q Carbon Capture and Sequestration credit. Beginning of Construction Guidance—Notice 2020-12. Partnership Allocation Guidance—Revenue Procedure...more
In this brief video, attorneys Ron Wayne and Sarah Blank discuss the SECURE Act and the key provisions that may affect you....more
In a recent Chief Counsel General Advice Memorandum (“Memo”), the IRS provides a helpful reminder that basic recordkeeping and organization techniques can avoid significant tax liability for employers and employees in the...more
Keeping It Real- Contrary to what has long been an all-too-popular belief,[i] there is a method to the Code. That is not to say that no part of it is arbitrary, or that none of its provisions are tainted by political...more
Assessor had spent little time with limited discovery prosecuting case - Name: Marion County Assessor v. Stutz Business Center, LLC - Date Issued: August 30, 2019 - Property Type: Vacant land - Assessment Years:...more
From 1 April 2020, company directors will be personally liable for any unpaid GST, luxury car tax (LCT) and wine equalisation tax (WET), in addition to the pay as you go withholding (PAYGW) and superannuation guarantee...more
Seizing the opportunity to get out and enjoy an increasingly rare sunny day in Atlanta, both the House and Senate convened and moved quickly through their agendas today. The House passed both HB 487 and HB 780 unanimously...more
Private letter ruling 201907001 (the “PLR”), recently issued by the Internal Revenue Service (“IRS”), indicates that a midstream energy company may be able to organize as a real estate investment trust (“REIT”) under Section...more
On February 20, 2020, the Puerto Rico Treasury Department (PR Treasury) issued Internal Revenue Circular Letter Number 20-09 (CC RI 20-09) to provide special rules and procedures applicable to distributions from qualified...more
Life insurance contracts may be sold for many reasons, including among family members as circumstances change, between trusts when it is desired to move a policy out of an irrevocable trust to one that has more desirable...more
Bank transaction activity has picked up as small and midsize banks look to adjust their business models to the digital economy. Some fintech companies have chosen to acquire or form their own banks. The clash between the new...more
The tentative agenda for That 401(k) National Conference at Walt Disney World Swan on March 10-11, 2020....more
KEY FACTS OF REAL ESTATE ACQUISITIONS UNDER GREEK LAW - 1. PROCEDURE – MAIN STEPS OF REAL ESTATE ACQUISITION UNDER GREEK LAW. Acquisition of a real estate property in Greece includes mainly the following steps: •...more
The Internal Revenue Service (IRS) has issued the first round of guidance regarding the tax credit for carbon oxide sequestration under Internal Revenue Code Section 45Q. This guidance is divided between two documents:...more
On 18 February 2020, the ECOFIN committee of finance ministers of the EU resolved to add the Cayman Islands to the EU blacklist of non-cooperative jurisdictions for tax purposes. Their reasoning was short...more
A December 27, 2019 post to this blog by Jon Nason provided an overview of the many changes affecting retirement plans made by the SECURE Act, which was enacted as part of the Further Consolidated Appropriations Act of 2020...more
The Alabama Legislature was stymied last year over proposals to decouple from or conform with various provisions of the Tax Cuts and Jobs Act of 2017 (TCJA). As a compromise, the Legislature formed a Joint Legislative Task...more
With the 2019 income tax return filing deadline of April 15, 2020 looming, many taxpayers dread having to prepare their income tax return and fear owing money to the IRS. ...more
On December 20, 2019, the Setting Every Community Up for Retirement Enhancement Act of 2019 (SECURE Act) was signed into law. The SECURE Act is one of the most significant pieces of legislation impacting retirement plans in...more
An increasing number of jurisdictions around the country, including parts of California, New Jersey and Washington, DC, are mandating that employers provide commuter benefit programs that allow employees to pay for commuting...more