News & Analysis as of

Exclusions Proposed Regulation

McDermott Will & Emery

GILTI High-Tax Exclusion: An Additional Planning Tool for Noncorporate US Shareholders

McDermott Will & Emery on

An individual or trust US shareholder of a controlled foreign corporation (CFC) faces harsh treatment under the global intangible low-taxed income (GILTI) regime. These tax implications have forced these taxpayers to pursue...more

Snell & Wilmer

IRS Raises Impetus to Make Gifts Now With Proposed Regulations Protecting Gifts From Double Tax

Snell & Wilmer on

On November 23, 2018, the Internal Revenue Service (“IRS”) proposed new regulations that prevent individuals who make a gift of more than $5,000,000 before 2026 from being double taxed on those gifts if they die after 2026.1...more

Verrill

2018 Year-End Estate Planning Update

Verrill on

Federal Transfer Taxes - The Internal Revenue Service has announced the annual inflation adjustments for the 2019 tax year... Federal unified gift and estate tax exclusion increasing to $11,400,000: As of January 1,...more

Morrison & Foerster LLP

European Commission Publishes Draft Regulation on Geo-Blocking – Will It Unblock ECommerce Across the EU?

As part of the Commission’s Digital Single Market initiative, the European Commission has published a draft Regulation aimed at preventing traders from discriminating against customers based on nationality or location. The...more

WilmerHale

CFPB Releases Outline of Proposals to Block Pre-Dispute Arbitration Agreements in Class Litigation

WilmerHale on

On October 7, 2015, the Consumer Financial Protection Bureau (“CFPB” or the “Bureau”) released an outline of proposals under consideration to ban class action waivers in contracts for consumer financial products and services....more

Morrison & Foerster LLP

Valuing Derivatives in a Bank Bail-In

Under the EU’s Bank Recovery and Resolution Directive (“BRRD”), one of the key powers given to national resolution authorities is the ability to impose losses on, or “bail-in”, certain financial liabilities of the failing...more

King & Spalding

OIG Issues Proposed Rules on Its Exclusion and CMP Authorities

King & Spalding on

OIG has issued two proposed rules that would expand the agency’s ability to impose certain sanctions on entities and individuals involved with Federal health care programs. OIG’s first proposed rule—published in the Federal...more

7 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide