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McDermott Will & Emery

Securing Retirement: Additional SECURE Act and Miners Act Guidance for Retirement Plans

McDermott Will & Emery on

The Internal Revenue Service (IRS) recently issued practical and helpful guidance in a question-and-answer format for tax-qualified retirement plans and for an Individual Retirement Arrangement (IRA), regarding the...more

Foley Hoag LLP

Summary of Supreme Court Oral Arguments in California v. Texas

Foley Hoag LLP on

On November 10, 2020, the U.S. Supreme Court held oral arguments in California v. Texas (Dkt. No. 19-840), a case in which the Trump administration and several Republican-led states have asked the Court to strike down the...more

Cozen O'Connor

New “Necessity” Forms Create Headaches and Risks for PPP Borrowers

Cozen O'Connor on

The SBA is continuing its quest to complicate and add risk to the Paycheck Protection Program (PPP) through new Forms 3509 and 3510. If you and your affiliates have PPP loans of $2 million or more, the forms will be coming to...more

Holland & Knight LLP

Obligación de reporte a la DIAN de las ventas efectuadas el día sin IVA en Colombia

Holland & Knight LLP on

La Dirección de Impuestos y Aduanas Nacionales (DIAN) el pasado 27 de noviembre de 2020 expidió la Resolución No. 106, por medio de la cual se establece la obligación de informar las ventas exentas de IVA en Colombia de que...more

Hogan Lovells

Remote workers and COVID-19 in the sports, media, and entertainment industries – Are new tax obligations on the horizon?

Hogan Lovells on

The coronavirus pandemic has forced most studios and many other production companies to accelerate the adoption of remote working. While the process of making creative decisions both before the shoot (such as casting, set,...more

Chambliss, Bahner & Stophel, P.C.

How to Fix a Required Minimum Distribution Mistake

The rules around required minimum distributions from retirement accounts are confusing, and it’s easy to slip up. Fortunately, if you do make a mistake, there are steps you can take to fix the error and possibly avoid a stiff...more

Alston & Bird

IRS Issues CARES Act Guidance Addressing Tax Issues Prevalent in M&A Transactions

Alston & Bird on

The CARES Act’s Paycheck Protection Program (PPP) was a boon to many businesses, but some of its particularities have become a headache to acquiring taxpayers. Our Federal Tax Group untangles how PPP loans affect employee...more

Brownstein Hyatt Farber Schreck

Colorado’s COVID-19 Special Session Ends (Mostly) in Compromise

The Colorado General Assembly’s 2020 Extraordinary Session focused on coronavirus-related economic stimulus concluded yesterday and, of the 33 bills introduced, only 10 survived the three-day lawmaking period. Notably, many...more

Blank Rome LLP

Obligations to Produce Records in Response to a Subpoena

Blank Rome LLP on

Tax return preparers have certain obligations regarding confidentiality. Failure to adhere to these rules can subject preparers to civil and criminal liability, possibly causing irreparable reputational harm. The IRS's...more

Bond Schoeneck & King PLLC

COVID-19 Business Succession Planning

In just nine months, the COVID-19 pandemic has changed nearly everything – how we work, play, teach, shop, travel. And its full impact is still not known, as the virus continues to claim lives and livelihoods. Amid so much...more

Fraser Trebilcock

Filing Of Property Transfer Affidavits

Fraser Trebilcock on

Michigan law requires that a Property Transfer Tax Affidavit (“PTA”) be filed with the local assessor (city or township) upon the transfer of ownership of real property. As used in the statute “transfer of ownership” means...more

Proskauer Rose LLP

UK Tax Round Up - November 2020

Proskauer Rose LLP on

UK COVID-19 Developments - Extension of support for employed and self-employed workers - On 5 November, the UK Chancellor announced the extension of the Coronavirus Job Retention Scheme (or furlough scheme) to the end...more

Kaufman & Canoles

Commercial Client Alert – November 2020

Kaufman & Canoles on

IRS Issues PPP Loan Forgiveness Guidance - Since creation and rollout of the Paycheck Protection Program (“PPP”) in the spring, businesses and organizations in nearly every industry have been grappling with unanswered...more

Fisher Phillips

2021 Limits for Benefit Plans

Fisher Phillips on

The IRS has announced the 2021 dollar limits impacting retirement plans and IRAs. The agency also issued welfare plan limits, as well as ACA penalties. The chart below summarizes these 2021 figures along with the...more

FTI Consulting

A Tale of Two Crowns

FTI Consulting on

Coronaviruses are named for the crown-like spikes on their surface. The combination of the “Two Crowns” - COVID-19 alongside the return of Crown Preference - will result in a significantly more material impact than was...more

Brownstein Hyatt Farber Schreck

Coronavirus Economic Response Update: Lawmakers Release Competing COVID-19 Relief Packages

On Dec. 1, lawmakers released competing COVID-19 relief proposals, restarting negotiations which have been stalled for months.  As COVID-19 case rates sharply increase nationwide, several programs enacted under the CARES Act,...more

Gerald Nowotny

Taxing Times - December 2020

Gerald Nowotny on

Former N.Y. Elected Official Sentenced To Six Months - The court also ordered the New Yorker to pay $254,628 in restitution to the IRS. A former Town of Hempstead, New York, councilman was sentenced to six months in...more

Genova Burns LLC

End of the Year Gifting May Be Particularly Important this Year

Genova Burns LLC on

With the end of the year quickly approaching and the 2020 election largely behind us, it is a good time to revisit important estate planning strategies to protect and preserve your wealth for future generations. At...more

Levenfeld Pearlstein, LLC

IRS Issues Ruling on PPP Loan Forgiveness and Non-Deductible Expenses

On November 18, 2020, the IRS issued Revenue Ruling 2020-27 (Ruling), which provided an answer to the question that Paycheck Protection Program (PPP) loan borrowers have been asking for months: can borrowers who received PPP...more

McDermott Will & Emery

DC Council Expands False Claims Act to Tax Claims

McDermott Will & Emery on

The DC Council has passed an amended bill (the False Claims Amendment Act of 2020, B23-0035) that beginning as early as January 2021 will allow tax-related false claims to be raised against large taxpayers for up to 10 years...more

Verrill

December 31 Sunset of Safe Harbor Correction Method for Certain Elective Deferral Failures Benefits Law Update

Verrill on

A special IRS-approved correction method available for elective deferral failures in 401(k) and 403(b) plans with automatic contribution features will sunset on December 31, 2020, meaning it will not be available to correct...more

Lowndes

IRS Doubles Down on Non-Deductibility of Expenses Paid with Forgivable PPP Loan Proceeds

Lowndes on

Back in May, I reported on the IRS’s issuance of Notice 2020-32, in which the IRS answered with a resounding "no" the question of whether businesses that used Paycheck Protection Program (“PPP”) loan proceeds to pay...more

Mayer Brown Free Writings + Perspectives

On point. – Real Estate Investment Trusts (REITs)

Real estate investment trusts (“REITs”) are professionally managed companies that invest in real estate, mortgages and real estaterelated assets on behalf of their investors. Established in 1960, REITs were designed to...more

Bilzin Sumberg

Foreign Clients: Take Care When Making Gifts This Holiday Season

Bilzin Sumberg on

With the holiday season upon us, we thought it would be a good idea to review some of the gift tax rules uniquely applicable to foreign clients. This post examines the rules surrounding one type of gift in particular – the...more

Hodgson Russ LLP

Employee Benefits Developments - November 2020

Hodgson Russ LLP on

The Employee Benefits Practice is pleased to present the Employee Benefits Developments Newsletter for the month of November 2020. IRS Extends Contribution Deadline for Single-Employer Defined Benefit Retirement Plans...more

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JD Supra Privacy Policy

Updated: May 25, 2018:

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Links to Other Websites

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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You can make a request to exercise any of these rights by emailing us at privacy@jdsupra.com or by writing to us at:

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

You can also manage your profile and subscriptions through our Privacy Center under the "My Account" dashboard.

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California Privacy Rights

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You can make a request for this information by emailing us at privacy@jdsupra.com or by writing to us at:

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

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Access/Correct/Update/Delete Personal Information

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Changes in Our Privacy Policy

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Contacting JD Supra

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JD Supra Cookie Guide

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How We Use Cookies and Other Tracking Technologies

We use cookies and other tracking technologies to:

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There are different types of cookies and other technologies used our Website, notably:

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JD Supra Cookies. We place our own cookies on your computer to track certain information about you while you are using our Website and Services. For example, we place a session cookie on your computer each time you visit our Website. We use these cookies to allow you to log-in to your subscriber account. In addition, through these cookies we are able to collect information about how you use the Website, including what browser you may be using, your IP address, and the URL address you came from upon visiting our Website and the URL you next visit (even if those URLs are not on our Website). We also utilize email web beacons to monitor whether our emails are being delivered and read. We also use these tools to help deliver reader analytics to our authors to give them insight into their readership and help them to improve their content, so that it is most useful for our users.

Analytics/Performance Cookies. JD Supra also uses the following analytic tools to help us analyze the performance of our Website and Services as well as how visitors use our Website and Services:

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Facebook, Twitter and other Social Network Cookies. Our content pages allow you to share content appearing on our Website and Services to your social media accounts through the "Like," "Tweet," or similar buttons displayed on such pages. To accomplish this Service, we embed code that such third party social networks provide and that we do not control. These buttons know that you are logged in to your social network account and therefore such social networks could also know that you are viewing the JD Supra Website.

Controlling and Deleting Cookies

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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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