News & Analysis as of

Preemption Internal Revenue Service

Locke Lord LLP

Third Circuit Affirms IRS Against ‎Delaware Captives Bureau

Locke Lord LLP on

In an opinion published late last month, the United States Court of Appeals for the Third Circuit (“Third Circuit”) affirmed the Internal Revenue Service’s (“IRS”) authority to compel the production of documents and testimony...more

Goodwin

Employee Benefits Post-Dobbs: Considerations for Year-End Planning

Goodwin on

Much has been written about the Supreme Court’s decision in Dobbs v. Jackson to overturn the constitutional right to abortion. For employers in particular, the Dobbs decision raised a number of questions about employee...more

Downs Rachlin Martin PLLC

Captive Insurance Update | Fall Edition 2021

Developments in Vermont Federal Issues State Issues Continued Impact of COVID-19 - The measures taken by the Vermont Department of Financial Regulation (the “DFR”) in 2020 in response to the COVID-19 pandemic have been...more

Downs Rachlin Martin PLLC

Captive Insurance Update | Spring Edition | 2021 - A summary of state and federal developments in the captive insurance industry

The measures taken by the Vermont Department of Financial Regulation (the “DFR”) in 2020 in response to the COVID-19 pandemic have been extended through 2021. These include a recognition that in-person board meetings in...more

Farrell Fritz, P.C.

The Biden Presidency: How Will Cannabis Business Be Taxed?

Farrell Fritz, P.C. on

Wither the Weed? It has been one month since Mr. Biden’s inauguration as President of the United States. Among the many questions being asked of President Biden is whether he will seek the decriminalization of cannabis....more

Downs Rachlin Martin PLLC

Captive Insurance Update | Fall Edition | 2019 - A summary of the most recent state and federal developments in the captive...

There were no significant changes in Vermont’s leadership team during the last election cycle.  Governor Phil Scott, a Republican, was re-elected in November 2018 for another two-year term. Michael Pieciak, the Commissioner...more

Benesch

InterConnect FLASH! No. 70 - Recent Developments in a State Not California

Benesch on

The significance and meaning of the midterm election results is obviously the subject of pervasive interest and intense debate, and the uncertainty of what comes next may be thrilling or terrifying, depending on one’s...more

Proskauer Rose LLP

ERISA Newsletter - Second Quarter 2018

Proskauer Rose LLP on

As we head into the thick of summer, all eyes are on President Trump's nomination to the U.S. Supreme Court to replace retiring Justice Anthony Kennedy and the impact the new Justice will have on shaping the law for...more

Proskauer Rose LLP

ERISA Newsletter - Second Quarter 2017

Proskauer Rose LLP on

Editor's Overview - Welcome once again to Proskauer's newly revamped ERISA Newsletter. As a reminder, readers can obtain the information in this Newsletter as it is published on our blog. Our featured article this...more

BCLP

Court Orders Administrator To Elect Portability

BCLP on

When the IRS enacted the portability election provisions in 2011, which allowed estates of married taxpayers to pass along the unused part of their estate and gift tax exclusion amount to their surviving spouse, it remarked...more

Holland & Knight LLP

Will Trump Administration Curb the Recent Targeting of Independent Contractors?

Holland & Knight LLP on

A critical but unresolved issue for the motor carrier industry is the continuing viability of the independent contractor truck driver model, which is under siege by state and federal regulatory agencies as well as private...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - November 2016

Proskauer Rose LLP on

This month we review a recent Second Circuit decision addressing ERISA plan status as a class member in a securities shareholder class action. As discussed in the article, the decision exposes a potential conflict among the...more

Katten Muchin Rosenman LLP

2016 Year-End Estate Planning Advisory

In 2016, we continued to experience a period of relative stability in our federal transfer tax system and have been able to plan without expecting imminent significant changes to the system. Under the American Taxpayer Relief...more

Fenwick & West LLP

Intellectual Property Bulletin - Fall 2016

Fenwick & West LLP on

Mean Girls v. The Right of Publicity: Lessons Learned From the Lohan and Gravano Lawsuits - On September 1, 2016, a New York appellate court ended two closely watched right of publicity lawsuits brought by Lindsay...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - October 2016

Proskauer Rose LLP on

Editor's Overview - This month, we look at the implications of the two federal district court cases from California that applied the ban on discretionary clauses typically found in ERISA plans to self-insured plans. The...more

Proskauer Rose LLP

The ERISA Litigation Newsletter - August 2015

Proskauer Rose LLP on

Editor's Overview - As the summer draws to a close, this month's Newsletter previews three cases that the U.S. Supreme Court already has agreed to hear that ought to be of particular interest to ERISA plan sponsors and...more

Snell & Wilmer

Obergefell v. Hodges – Same-Sex Marriage Now Legal in all 50 States

Snell & Wilmer on

Same-sex Marriage Now Legal in All 50 States - In 2013, the Supreme Court, in United States v. Windsor, struck down Section 3 of the Defense of Marriage Act (“DOMA”) which defined marriage, for Federal purposes, as...more

Jackson Walker

Davidson v. Henkel — What’s Going On With Nonqualified Deferred Compensation Plans and FICA

Jackson Walker on

In This Presentation: - Davidson v. Henkel Corp. - The Parties - NQ Plan - The Plan’s Tax Clauses - Davidson’s Pre-Retirement Counseling - 2011 Compliance Review and Letter - Henkel’s Tax...more

18 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