Adapting to Tariffs and Other Trade Policy Shifts Under the Trump Administration
Ley Mbappé
Nonprofit Basics: Unrelated Business Income Tax: Debt Financed Income - Part 3
3 Key Takeaways | Update on Chicagoland Local Taxes
4 Key Takeaways | New York Tax Developments
The Demystification of Employee Retention Credits for Private Equity Deals — PE Pathways Podcast
Nonprofit Basics: Unrelated Business Income Tax: Modifications and Exceptions - Part 2
Vinson & Elkins Sean Moran and Lauren Collins Discuss the Evolution of Tax Credits
Nonprofit Basics: Unrelated Business Income Tax: Basic Rules for Charities - Part 1
4 Key Takeaways | Analyzing the Top Income Tax Cases in 2024
5 Key Takeaways | Income Tax Jeopardy! A Potpourri of Hot Topics
5 Key Takeaways | State Tax Litigation
5 Key Takeaways | National State Tax Cases, Issues, and Policy Matters to Watch
Year-End and Trending Tax Considerations for Health Care Practices
Navigating Complexities in Tax Equity Transactions - Energy Law Insights
Cannabis Rescheduling: Timeline, Tax Strategies & 280E
Death, Taxes and Politics: The Future of Tax Policy Ahead of the 2024 Election
The Executive Appointment Process
PODCAST: Williams Mullen's Benefits Companion - Tax Relief and Possible Retirement Plan Resources for Hurricane Victims
In a general procedure hearing that was later moved under the informal procedure rules and rendered on December 17, 2024, the Tax Court of Canada (the “Tax Court”) dismissed 267 O’Connor Limited’s (the “Appellant”) appeal,...more
On January 23, 2025, the Puerto Rico Department of the Treasury issued Internal Revenue Circular Letter No. 24-01 (CL IR 24-01) announcing the applicable 2024 limits for Puerto Rico qualified retirement plans. Pursuant to...more
The Republican-controlled Congress is poised to pass key legislative measures through budget reconciliation that will impact the EV industry this year. Speaker Johnson favors a single reconciliation bill with an ambitious...more
Section 6751(b), designed to ensure supervisory oversight amid rising penalty assertions in settlement negotiations, has been contentious due its ambiguity, and the final regulations may not resolve the debate....more
A financial power of attorney (POA) can be a critical component of your estate plan. It appoints a trusted representative (often called an agent) to make financial decisions on your behalf in the event you’re unable to do so....more
Previously, for credit insurance covering the price of a supply including VAT, in so far as the credit insurer was subrogated in the rights of the insured supplier, the insurer was entitled to exercise the VAT refund right...more
Settlements in the employment law context can set up thorny tax issues for employers. In this alert, we will discuss two key issues companies should consider when working toward a settlement agreement: the deductibility of...more
On 16 January 2025, the President ratified Supplementary Law No. 214/2025, marking a significant step in Brazilian tax reform. This new law outlines the framework for the IBS, the CBS, and IS, while also establishing the IBS...more
The Israel Tax Authority (ITA) recently published an addendum to the 1987 circular with the goal of minimizing disputes with sellers of residential apartments. The addendum contains procedures addressing instances when...more
To foster a more competitive and favourable investment environment for funds and family offices, the Financial Services and Treasury Bureau issued a consultation paper (the “Consultation Paper”) in November 2024 outlining the...more
The Internal Revenue Service (“IRS”) issued proposed regulations regarding the provisions of the SECURE 2.0 Act of 2022 (“SECURE 2.0”) that relate to catch-up contributions....more
The Tax Cuts and Jobs Act (“TCJA”), also referred to as the “Trump Tax Cuts,” reduced the corporate tax rate from 35% to 21%. This law is in the news as the country’s leadership considers whether to extend the current...more
Dear Jonathan: Based on my research, I feel like I’m pretty well versed in what I am supposed to do when it comes to creating an estate plan for myself. Everything I have read says that I should have a will, powers of...more
This newsletter explores the emerging legal topics and issues affecting the condominium and cooperative services industry. Thought-leading attorneys from Moritt Hock & Hamroff’s Condominium and Cooperative Services Practice...more
Welcome to the buzz: Special Tax Edition. April 15 is just over two months away. This Special Tax Edition includes practical considerations to help you prepare for tax filing season, including: A former DOJ attorney...more
As the sun appeared on the horizon on Wednesday, so too did the House’s version of the Amended FY 2025 State Budget. Synchronized perfectly with sunrise over Atlanta at 7:30 a.m., the House Appropriations subcommittees...more
The U.S. Department of Treasury (Treasury) recently released proposed regulations under §§ 959 and 961 and related Code sections (REG-105479-18, the “Proposed Regulations”) addressing the treatment of previously taxed...more
Private investment funds have investors and managers (or "sponsors"). Many private funds use partnership structures such as limited partnerships or limited liability companies (LLCs) taxed as partnerships to attract capital...more
President Biden recently signed two new laws that significantly reduce the ACA compliance burden for employers by streamlining Form 1095 reporting and minimizing penalties for failure to file and distribute Form 1095s to...more
New proposed regulations under Section 162(m) of the Internal Revenue Code would further limit deductibility of executive compensation paid by a publicly held corporation....more
Growing companies will often use acquihires to bring in a team of new employees. This can be more efficient and effective than hiring one by one, especially if the team being brought aboard works well together and has...more
This is a reminder that annual report filings are due in March 2025 for corporations formed or registered in Delaware and Massachusetts. New York biennial statements are due the last day of the calendar month in which a...more
Expert witnesses can be critical to defending a tax position—but what happens when an expert must maintain confidentiality over information that is important to their analysis? Preserving this confidentiality while ensuring a...more
On February 1, 2025, President Trump issued three Executive Orders (EOs) announcing tariffs on China (the China EO) Canada (the Canada EO), and Mexico (the Mexico EO), respectively, pursuant to the International Economic...more
The new VAT law introduces several key changes including the scope of taxable transactions, clarification of "deemed sales", non-taxable items, tax rates and more....more
