News & Analysis as of

Tax Reform

Butler Snow LLP

The Corporate Tax Rate Reduction and Reissuance Concerns

by Butler Snow LLP on

We have already blogged about many of the direct impacts that the Tax Cuts & Jobs Act has had on the municipal bond market, such as the elimination of advance refundings for governmental bonds and the elimination of qualified...more

Best Best & Krieger LLP

[WEBINAR] Labor & Employment Law: What Changed in 2017

by Best Best & Krieger LLP on

Best Best & Krieger Labor & Employment attorneys discussed new legislation and case law impacting California employers - private and public. What Was Discussed -Legislation passed in 2017 -Wage and hour update -Harassment,...more

Akerman - SALT Insights

Tax Reform: Auto Dealers Rejoice Over Preservation Of 100% Floor Plan Financing Interest Deduction

by Akerman - SALT Insights on

The Tax Cuts and Jobs Act (Act) made significant changes to the Internal Revenue Code. One such change significantly restricts business interest deductions, which were fairly broad under the old law. However, significant...more

Carlton Fields

The Hidden Cost Of Settling A Qui Tam Claim

by Carlton Fields on

Historically, taxpayers who made settlement payments to the government or relator under False Claims Act actions could offset those often considerable costs by deducting all or part of the payment for federal income tax...more

Skadden, Arps, Slate, Meagher & Flom LLP

Impact of US Tax Reform on Cross-Border Estate Planning

The U.S. tax act enacted in December 2017 includes a number of provisions that impact high net worth families with U.S. connections. For families with U.S. members, changes to the estate, gift and generation-skipping transfer...more

Skadden, Arps, Slate, Meagher & Flom LLP

US Tax Reform Update: Early Impact and Trends

Six months after the most significant U.S. tax reform legislation since 1986 was signed into law, it is still too early to predict the long-term effects. A number of technical uncertainties remain, and taxpayers are...more

McGuireWoods LLP

Opportunity Comes Once in a Lifetime

by McGuireWoods LLP on

On June 14, the Treasury Department and the IRS announced the final round of Opportunity Zone designations for four additional states. The program has now designated areas in all 50 states, Washington, D.C., and five U.S....more

McDermott Will & Emery

The New Participation Exemption: An Opportunity to Convert Ordinary Dividends into Qualified Dividends

by McDermott Will & Emery on

The Tax Cuts and Jobs Act introduced an important new benefit to US corporations that own 10 percent or more of a foreign corporation. Specifically, a full participation exemption has been enacted that exempts certain foreign...more

Ballard Spahr LLP

IRS Designates Remaining Qualified Opportunity Zones

by Ballard Spahr LLP on

The IRS has now certified and designated Qualified Opportunity Zones (QOZs) in every state, five possessions, and the District of Columbia....more

Blank Rome LLP

Should You Rush to the Finish Line?

by Blank Rome LLP on

The recently enacted tax law changes can have dramatic effects on all kinds of income tax situations, including divorce. With news that the alimony deduction will expire at the end of this year, many clients are asking if...more

McGuireWoods LLP

Tax Cut 2.0 Update

by McGuireWoods LLP on

Tax Reform 2.0 may get a summer release according to House Ways and Means Chairman Kevin Brady (R-TX). Brady said that GOP members of his tax-writing committee have been meeting regularly to discuss the forthcoming package —...more

Clark Hill PLC

Window On Washington - Vol. 2, Issue 24

by Clark Hill PLC on

Outlook for This Week in the Nation's Capital - Appropriations on Senate Floor. This week, the Senate plans to take up a three-bill appropriations package, commonly referred to as a “minibus”, including Military...more

Charles (Chuck) Rubin

The Good and Bad News on Charitable Deductions under the 2017 Act

by Charles (Chuck) Rubin on

The good news first: a. The 50% of adjusted AGI limitation maximum deduction amounts in any one year is increased to 60% as to cash contributions....more

McDermott Will & Emery

New Opportunities with Opportunity Zone Tax Incentives

by McDermott Will & Emery on

The new Opportunity Zone tax incentive, intended to spur investments in distressed areas throughout the United States and its possessions, was included in the 2017 tax reform legislation. The incentive permits temporary and...more

Gerald Nowotny

If It’s Monday, It Must Be Malta! The Benefits of Malta Pension Schemes for U.S. Taxpayers

by Gerald Nowotny on

Since the passage of the Tax Cuts and Jobs Act (TCJA) on December 22, 2017, interest in the use of qualified retirement plans has increased. However, qualified retirement plans are not without their limitations and...more

Barley Snyder

Real Estate and Construction Newsletter - June 2018

by Barley Snyder on

It is important for all participants in a construction project to become familiar with these new changes to the AIA contract forms, since many of the changes reflect the latest developments in the industry and fix common...more

Dickinson, Mackaman, Tyler & Hagen, P.C.

Let’s Get Serious About Ending the Double Dip

I previously wrote about the double dip in sales tax in a light-hearted blog comparing George Costanza and the Iowa Department of Revenue’s habit of double dipping. However, as the Department’s audit activity has increased...more

Sullivan & Worcester

Governor Baker Proposes Tax Changes to Address Federal Reform, Wayfair Case

by Sullivan & Worcester on

In a supplemental appropriations bill for FY 2018, Governor Charlie Baker has proposed amendments to Massachusetts tax law that would deal with the two "hottest" issues on the state and local tax front nationally in the...more

Latham & Watkins LLP

Tax Reforms Fuel US M&A Activity

by Latham & Watkins LLP on

The fundamental US tax reforms brought in this year by the Tax Cuts and Jobs Act (TCJA) have changed the tax landscape for M&A more significantly than any other legislation in the modern era. Businesses and tax advisors will...more

Dechert LLP

Is your Fund Documentation ready for the German Investment Tax Reform? – Transposition Deadline 30 June 2018 to be observed

by Dechert LLP on

At the beginning of 2018, a new German investment taxation regime entered into force (German Investment Tax Reform 2018). Under the new law, a new intransparent taxation regime for mutual investment vehicles and their...more

McGuireWoods LLP

Press “1” for Technical Assistance

by McGuireWoods LLP on

If only it were that easy to get some technical corrections to the 2017 tax law. It’s becoming increasingly unlikely that a technical corrections bill will see the light of day before the November elections. House Ways and...more

McGuireWoods LLP

Brady to Decouple HSAs from Tax Reform 2.0

by McGuireWoods LLP on

House Ways and Means Chairman Kevin Brady announced plans to expand health savings accounts (HSAs) via a standalone bill, apart from the Tax Reform 2.0 effort. The new HSA legislation will build off on changes passed by...more

Verrill Dana LLP

Connecticut Reacts to Federal Tax Law Reform Changes

by Verrill Dana LLP on

The sweeping changes created by the federal Tax Cuts and Jobs Act (“TCJA”) has resulted in some states enacting their own legislation in response to the federal tax reform. On May 31, 2018, Connecticut signed into law a bill...more

McDermott Will & Emery

IRS Releases FAQs on Paid Family and Medical Leave Credit

by McDermott Will & Emery on

The IRS released guidance in April on the new credit for paid family and medical leave. In FAQ form, this guidance helps employers gauge whether their current policies are sufficient, or whether implementation of conforming...more

Clark Hill PLC

Window On Washington - Vol. 2, Issue 23

by Clark Hill PLC on

Outlook for This Week in the Nation's Capital - August Recess. Senate Majority Leader McConnell announced last week that the Senate would be cancelling all but the first week of August recess. ...more

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Updated: May 25, 2018:

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Information for EU and Swiss Residents

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

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

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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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