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Mayer Brown

Pensions and the Autumn Budget – what’s changing?

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The Autumn Budget announced that from 6 April 2027, the majority of death benefits paid from registered pension schemes (whether DB or DC) will form part of the deceased member’s estate for inheritance tax (“IHT”) purposes....more

Holland & Knight LLP

Highlights of Final Regulations Under Section 45X Advanced Manufacturing Tax Credit

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The U.S. Department of the Treasury and IRS on Oct. 28, 2024, published final regulations regarding the Section 45X Advanced Manufacturing Production Credit of the Internal Revenue Code (Final Regulations)....more

Holland & Knight LLP

A Look at the Upcoming Trump Administration's Policy Priorities

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President-Elect Donald Trump is poised to expand upon policies he implemented during his first term in office, such as those emphasizing limited government, states' rights and lower taxes. Additionally, it is anticipated that...more

Alston & Bird

Retirement Plan Amendments and 2024 Year-End Action Items

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Our Employee Benefits & Executive Compensation Group reminds plan sponsors to get ready for 2024 IRS year-end amendments and offers year-end action items....more

Alston & Bird

When Disaster Strikes: Issues and Relief for Health Benefit Plans

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In the wake of a federally declared disaster, employees may face issues with their benefit plans. Our Employee Benefits & Executive Compensation Group discusses what plan administrators should know and the agency guidance...more

DLA Piper

Qualified Retirement Plans Agenda

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Our qualified retirement plans agenda outlines current legislative, litigation, and other developments concerning tax-qualified retirement plans. Sponsors are encouraged to be aware of these issues and assess whether any...more

Vorys, Sater, Seymour and Pease LLP

Texas Property Tax Overview; Value Protests and Appeals

Property tax is a major concern for Texas property owners, since it represents one of the most substantial expenses they face. In 2023, local taxing entities’ property tax collections totaled $82.1 billion, matching the total...more

Vinson & Elkins LLP

FinCEN Extends BOI Reporting Deadlines for Businesses Impacted by Recent Hurricanes

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The Financial Crimes Enforcement Network (“FinCEN”) has announced temporary relief measures for reporting companies affected by recent hurricanes in the Southeast, providing additional time to comply with Beneficial Ownership...more

Jenner & Block

Client Alert: Beyond the Front Page: Five Things We’re Watching After Election Night

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This week, Donald Trump claimed a decisive victory in the presidential race, and Republicans picked up Democratic Senate seats in West Virginia, Ohio, and Montana, ensuring that they will flip the Senate and hold at least one...more

Foley Hoag LLP

What President-Elect Trump’s Victory Means for Healthcare in 2025

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Donald Trump will be the 47th President of the U.S. Not since 1892 has a President been elected to two non-consecutive terms, and his victory has helped Republicans pick up several critical seats in Congress. Senate...more

Venable LLP

Trump's Second Term: What's Ahead for Eight Key Sectors?

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During a campaign season that saw an incumbent president bow out of his own re-election bid and assassination attempts against his challenger, substantive policy debates were sometimes obscured by the drama. ...more

Adams and Reese LLP

CTA Breaking News: FinCEN Announces Six-Month BOI Reporting Extension in Hurricane Areas

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With the Jan. 1, 2025, deadline fast approaching for companies to submit their Beneficial Ownership Information (BOI), the U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) has announced a...more

K&L Gates LLP

Navigating US Regulatory and Tax Issues—A Primer for Singapore Managers Marketing Private Funds in the United States

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As the United States remains a leading source of global private equity (PE), real estate (PERE) and venture (VC) capital, many Singapore-based managers are increasingly seeking to market their funds to US investors. While...more

Foster Swift Collins & Smith

IRS Announces 2025 Cost-of-Living Adjustments for Retirement Plans and for Health and Welfare Benefit Plans

The IRS has announced the 2025 cost-of-living adjustments for retirement plan and health and welfare benefit plan limitations. The charts below set forth the applicable limitations....more

Parker Poe Adams & Bernstein LLP

IRS Announces 2025 Dollar Limitations for Retirement Plans

The IRS has announced the 2025 annual dollar limitations for retirement plans based on the applicable cost-of-living adjustment guidelines, with small increases in many of the limits. The annual limit for elective deferrals...more

Snell & Wilmer

IRS Provides Guidance on Benefit Overpayment Rules,Reconciles SECURE 2.0 with EPCRS

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On October 15, 2024, the IRS released Notice 2024-77, providing guidance on the correction of inadvertent benefit overpayments under the SECURE 2.0 Act of 2022 (“SECURE 2.0”). As background, effective December 29, 2022,...more

Proskauer Rose LLP

Key Concerns for Trusts and Estates Pertaining to the Corporate Transparency Act

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The Corporate Transparency Act (CTA), passed into law on January 1, 2021 in an effort to crack down on money laundering and other financial crimes, requires certain entities to report their beneficial owners to the federal...more

Conyers

The Bermuda Economic Substance Regime – Are You in Compliance?

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For Bermuda-based entities which have a financial year end of 31 December 2024, the final quarter of the fiscal year is a good time to consider their position with respect to Economic Substance. Economic Substance Regime -...more

McGlinchey Stafford

Podcast: Denial of Tax Deductions for Marijuana Businesses - Who is this Inter-Loper to Section 280E [More with McGlinchey, Ep....

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Has the Supreme Court’s opinion overturning the Chevron doctrine altered the landscape for the denial of tax deductions for marijuana businesses under Section 280E of the Internal Revenue Code? Here to explore that question...more

Mayer Brown

Amendements adoptés par l’Assemblée nationale en séance publique au 30 octobre 2024 sur le Projet de Loi de Finances pour 2025

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1. RÉSUMÉ - Différents amendements relatifs au Projet de Loi de Finances pour 2025 ont été adoptés en séance publique devant l'Assemblée nationale lors des débats qui se sont tenus entre le 21 octobre 2025 et le 26 octobre...more

Farrell Fritz, P.C.

IRS Announces 2025 Tax Bracket Adjustments

Farrell Fritz, P.C. on

This week, the Internal Revenue Service (“IRS”) announced its annual inflation adjustments for tax year 2025. ...more

Holland & Knight LLP

IRS Issues Private Ruling That Entity with Zero Gross Income or Assets Can Qualify as a REIT

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In private letter ruling (PLR) 202440007, the taxpayer (Taxpayer REIT) elected to be treated as a real estate investment trust (REIT) for its initial tax year. The Taxpayer REIT was formed as a vehicle to invest indirectly...more

Faegre Drinker Biddle & Reath LLP

Trends in Optional Features Available Under Secure Act 2.0

During our October 30, 2024 webinar, “It’s 2024 and … It’s Decision Time in the Retirement Plan World!” we polled our audience on their interest in adding optional features available under Secure Act 2.0 (discussed in our...more

Faegre Drinker Biddle & Reath LLP

Things I Worry About (2): Automatic Enrollment

SECURE Act 2.0 was enacted on December 29, 2022. Among its provisions is a requirement that “new” 401(k) plans and private sector 403(b) plans must automatically enroll their eligible employees, but not until the first plan...more

McDermott Will & Emery

Post Expo Real and the UK Budget – UK Real Estate to Survive or Thrive in 2025?

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Having taken time to reflect on the mood and sentiment at Expo Real 2024 among clients, contacts, and European real estate partners at McDermott, the general outlook within the Messe could be best described as one of cautious...more

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