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Proposed Regulation New Rules

Faegre Drinker Biddle & Reath LLP

The New Fiduciary Rule (28): Coming Attractions—The Final Fiduciary Rules Are on the Horizon

In November 2023, the U.S. Department of Labor released its package of proposed changes to the regulation defining fiduciary advice and to the exemptions for conflicts and compensation for investment recommendations to...more

Pillsbury Winthrop Shaw Pittman LLP

New CISA Rule Would Require Widespread Cyber Incident Reporting, Updated Timelines and Penalties for Critical Infrastructure...

Most businesses in the United States will have to file incident reports—including for ransomware payments—under the Proposed Rule. The Department of Homeland Security has the authority to issue subpoenas and even penalties...more

McDermott Will & Emery

Under Long-Term, Part-Time Employee Rules, Some Things Change, and Some Things Stay the Same

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In this series of articles, we explore the implications of the long-term, part-time employee rules under the SECURE Act and SECURE 2.0 and the impact those rules have on employers and their workforces. Together, the SECURE...more

McDermott Will & Emery

SEC Adopts Substantive Requirements for Advisers to Private Funds

On August 23, 2023, the US Securities & Exchange Commission (SEC) adopted new and amended rules (the New Rules) under the Investment Advisers Act of 1940 (Advisers Act) that focus on the SEC’s desire to address what it views...more

Bass, Berry & Sims PLC

2023 Healthcare Private Equity Outlooks & Trends

As we kick off 2023, we are optimistic that the healthcare private equity (PE) market will be resilient despite various headwinds. As you think ahead, please consider the issues and trends summarized below that may be helpful...more

Bradley Arant Boult Cummings LLP

Alabama Medical Cannabis Commission Approves Rules for Cannabis Operators

Last week, following a six-week notice and comment period, the Alabama Medical Cannabis Commission voted to approve the previously released proposed rules. This is an important step in keeping the program on the timetable set...more

Stark & Stark

[Webinar] The IRS Proposes New Rules for IRA Distributions: What Do I Need to Know? - April 20th, 12:00 pm - 12:45 pm ET

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The IRS issued proposed regulations governing required minimum distributions (RMDs) from IRAs and other retirement accounts under the Setting Every Community Up for Retirement Enhancement (SECURE) Act. Join Robert Morris from...more

Blank Rome LLP

[Webinar] New Corporate Transparency Rules Taking Shape: What Should Businesses Expect? - February 2nd, 12:30 pm - 1:00 pm ET

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For the first time in decades, Congress in 2021 enacted major reform to anti-money laundering laws. A central piece of this legislation was the Corporate Transparency Act, which promised to increase companies’ obligations to...more

McDermott Will & Emery

Proposed Regulations Provide New Rules for Allocating and Apportioning Foreign Income Taxes Relating to Disregarded Payments

McDermott Will & Emery on

On November 12, 2020, the US Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) published proposed regulations (REG-101657-20) (the “2020 Proposed Regulations”) in the Federal Register that contain a...more

McDermott Will & Emery

Proposed Regulations Would Conform Subpart F High-Tax Exception to GILTI High-Tax Exception

On July 20, 2020, the US Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued proposed regulations (REG-127732-19) (the 2020 Proposed Regulations) that would conform the historic Subpart F...more

Nossaman LLP

General Plan Environmental Justice Guidelines: Do They Apply To You?

Nossaman LLP on

On June 24, 2020, the California Office of Planning and Research (OPR) issued updated General Plan Guidelines for use by cities and counties in developing land use planning documents. The Guidelines are intended to implement...more

Jones Day

CFIUS To Base Mandatory Critical Technology Reviews on Export Control Criteria

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The Situation: The U.S. Department of the Treasury ("Treasury Department") recently issued proposed regulations that will alter and in some cases expand the scope of critical technology foreign investments subject to...more

White and Williams LLP

The Big Change in Cybersecurity Regulation That No One Is Talking About

White and Williams LLP on

The close of 2019 witnessed a significant development in data security law that impacts companies regulated with respect to or engaged in the trading of public securities, as well as those companies that provide services to...more

McDermott Will & Emery

Proposed Foreign Tax Credit Regulations Provide New Rules for Allocation and Apportionment of Deductions and Creditable Foreign...

McDermott Will & Emery on

The Treasury Department and the IRS have issued highly anticipated guidance in the area of stewardship expenses and R&D expenses. The 2019 Proposed Regulations also provide extensive guidance on allocating and apportioning...more

Verrill

December 2019 Client Advisory

Verrill on

This Client Advisory highlights important developments in the law governing employee benefit plans and executive compensation over the past year. It offers insight into what these developments mean for employers and plan...more

Fenwick & West LLP

Proposed Section 382 Regulations Raise International Tax Issues for Post-Acquisition Restructuring

Fenwick & West LLP on

The new regulations proposed in September under Section 382(h) regarding built-in-gain raise several international tax issues that companies planning for post-acquisition integration of loss corporations should be aware of....more

Sheppard Mullin Richter & Hampton LLP

Opportunity Zones Update New Proposed Treasury Regulations (Part III)

Qualified Opportunity Funds - The Opportunity Zone tax incentive program allows taxpayers that invest in a Qualified Opportunity Fund to (i) defer paying taxes on the capital gain from the sale or exchange of appreciated...more

Jones Day

Warning: U.S. Tax Regulations Impact Completed Foreign Sales Retroactively and Domestic Partnerships

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The Situation: On June 14, 2019, the IRS and U.S. Treasury released more than 500 pages of proposed, temporary, and final regulations addressing the taxation of U.S.-controlled foreign corporations. The Development:...more

Ruder Ware

New CMS Rules for Inpatient Rehabilitation

Ruder Ware on

Well, it’s a start. New Medicare rules kicked in starting January 1, 2019 that are aimed at focusing less provider time on paperwork and more on patient care in inpatient rehabilitation facilities. Any change that reduces...more

Holland & Knight LLP

New Guidance on Opportunity Zones: Highlights for Real Estate Owners and Developers

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• The U.S. Department of the Treasury issued a second tranche of proposed regulations to implement and clarify the new Opportunity Zone Tax Incentive. • These regulations expand previous guidance issued last October...more

Troutman Pepper

Structuring U.S. Debt Facilities in Light of New IRS Rules

Troutman Pepper on

Until recently, the structuring of debt facilities for U.S. borrowers with foreign subsidiaries has been largely driven by IRS interpretations of section 956 of the Internal Revenue Code, which gave rise to significant tax...more

Proskauer - Employee Benefits & Executive...

[Podcast]: Proposed IRS Regulations Affecting 401(k) and 403(b) Plans

In this episode of the Proskauer Benefits Brief, Paul Hamburger co-chair of Proskauer’s Employee Benefits & Executive Compensation Group, and associate Steven Einhorn discuss the recently proposed IRS regulations addressing...more

Fenwick & West LLP

The New Foreign Tax Credit Proposed Regulations – An Executive Summary

Fenwick & West LLP on

Released on November 30, 2018, the foreign tax credit proposed regulations provide a comprehensive new framework for calculating the foreign tax credit in light of several changes made by the Tax Cuts and Jobs Act (TCJA or...more

Proskauer - Employee Benefits & Executive...

Treasury and IRS Issue Eagerly-Awaited Guidance on Hardship Distributions – with a Few Surprises

Last Friday, the IRS issued eagerly-awaited proposed regulations regarding hardship distributions under section 401(k) and 403(b) plans (the “Proposed Regulations”). The Proposed Regulations primarily address hardship...more

Akin Gump Strauss Hauer & Feld LLP

Opportunity Zones: New Guidance Sheds Light on How Private Equity Industry Can Take Advantage

• Proposed regulations issued on October 19 provide welcome guidance to asset managers regarding the formation of qualified opportunity funds (QOFs) that may provide investors with the following three tax benefits: (1)...more

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