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Taxation

Thompson Coburn LLP

An inside look into the latest state to legalize recreational cannabis: Michigan

by Thompson Coburn LLP on

On Tuesday, Michigan became the nation’s 10th state, along with the District of Columbia, to legalize recreational cannabis with the passage of Proposal 18-1, also known as the Michigan Regulation and Taxation of Marijuana...more

Barley Snyder

2019 Cost-of-Living Adjustments For Retirement Plans

by Barley Snyder on

The IRS and Social Security Administration have announced the 2019 cost-of-living adjustments for retirement plans. Here are some of the more significant limitations affecting employee benefit plans...more

Seyfarth Shaw LLP

IRS Announces 2019 Inflation-Adjusted Benefit Limits

by Seyfarth Shaw LLP on

The Internal Revenue Service has announced cost-of-living adjustments applicable to dollar limitations for retirement plans and other benefits for 2019. ...more

Hogan Lovells

UK leads the digital tax charge (again)

by Hogan Lovells on

After much speculation, UK Chancellor Philip Hammond announced today in his annual budget speech that the UK will introduce a Digital Services Tax (DST) with effect from April 2020. ...more

Coblentz Patch Duffy & Bass

Update On Commercial Rent Tax: Tax For Childcare Passes, Faces Legal Challenge

by Coblentz Patch Duffy & Bass on

Proposition C—the Commercial Rent Tax for Childcare and Early Education—is set to take effect on January 1, 2019, and increase the Gross Receipts Tax (“GRT”) on commercial rents in San Francisco. As discussed in our previous...more

Hogan Lovells

Dancing To The Wrong Tune? Theresa May’s Additional SDLT Levy On Foreign Buyers

by Hogan Lovells on

Theresa May’s announcement at the Conservative Party conference that foreign investors into the UK property market were going to be targeted with an additional SDLT levy has caused further consternation within the industry....more

King & Spalding

Compensation and Benefits Insights - September 2018

by King & Spalding on

The IRS recently updated its two model safe harbor explanations that can be used to satisfy the requirement under Section 402(f) to provide notices setting forth certain information to participants who are eligible for...more

Hodgson Russ LLP

IRS Approves Student Loan Benefit Feature for 401(k) Plan

by Hodgson Russ LLP on

We do not regularly report on private letter rulings, but the IRS recently issued a notable private letter ruling (PLR) that apparently opens the door for companies that might want to offer a new type of student loan benefit...more

Bricker & Eckler LLP

Updated IRS rollover distribution notices

by Bricker & Eckler LLP on

Does your qualified retirement plan pay benefits that may be eligible rollover distributions? The IRS requires employers to provide advance notice to participants of their eligibility to rollover the distribution rather than...more

Littler

IRS Updates Guidance on Paid Family Leave Tax Credit

by Littler on

On September 24, 2018, the IRS issued updated guidance in Notice 2018-71 (the Notice) on Internal Revenue Code section 45S, the business tax credit for employers that provide paid family and medical leave (the Credit). ...more

Hogan Lovells

A game changer? China enacts first e-commerce law

by Hogan Lovells on

In stark contrast to the rapid development of e-commerce in China, it has taken nearly five years and no less than four drafts for China to finalise its first e-Commerce Law. The new law will enter into force on 1 January...more

Franczek Radelet P.C.

Illinois Supreme Court Finds Hospital Tax Exemption Constitutional

by Franczek Radelet P.C. on

Yesterday, the Illinois Supreme Court issued a decision in Oswald v. Hamer marking the latest chapter in a controversy dating to 2003. The decision finds that Section 15-86 of the Illinois Property Tax Code, which provides a...more

Cadwalader, Wickersham & Taft LLP

New IRS Guidance Regarding Section 162(m)’s Deduction Limitation for Executive Compensation – Increased Complexity and Reduced...

The Internal Revenue Service (the “IRS”) recently issued Notice 2018-68 (the “Notice”) that provides guidance regarding the application of Section 162(m) of the Internal Revenue Code of 1986, as amended (“Section 162(m)”)...more

Hodgson Russ LLP

IRS Provides Guidance on Amended 162(m)

by Hodgson Russ LLP on

IRS Provides Guidance on Amended 162(m)- On August 21, 2018, the IRS issued guidance regarding changes to Section 162(m) of the Internal Revenue Code made by the Tax Cuts and Jobs Act (“TCJA”)....more

Hogan Lovells

IRS issues initial guidance on application of Code Section 162(m) as amended by the Tax Cuts and Jobs Act

by Hogan Lovells on

On August 21, the Internal Revenue Service (IRS) issued Notice 2018-68 containing much-awaited interpretive guidance on Section 162(m) of the Internal Revenue Code as amended by last year's tax reform act (Tax Act), including...more

Pepper Hamilton LLP

IRS Issues Guidance on Section 162(m) Changes

by Pepper Hamilton LLP on

On August 21, the IRS issued Notice 2018-68 to provide guidance on changes to Internal Revenue Code Section 162(m), enacted by the Tax Cuts and Jobs Act of 2017 (TCJA). Section 162(m) generally limits the tax deduction...more

Stinson Leonard Street - Dodd-Frank and the...

IRS Issues Guidance on Section 162(m)

As noted on our Benefits Notes blog, on August 21, 2018, the IRS issued its initial guidance on the amendments to Section 162(m) made by the Tax Cuts and Jobs Act, in the form of Notice 2018-68. The guidance is fairly limited...more

Stinson Leonard Street - Employee Benefits &...

IRS Guidance Provides Some Clarity, but Leaves Questions Unanswered under 162(m)

On August 21, 2018, the IRS issued its initial guidance on the amendments to Section 162(m) made by the Tax Cuts and Jobs Act, in the form of Notice 2018-68. The guidance is fairly limited and does not completely address...more

Orrick, Herrington & Sutcliffe LLP

Energy Storage Update - 2018

Battery energy storage is the most significant development for the electric grid since the explosive growth in renewables deployment over the past decade. Efforts to promote energy storage are moving rapidly throughout the...more

Carlton Fields

U.S. Tax Court Finds Captive Insurer Is Not an “Insurance Company” Under the Internal Revenue Code

by Carlton Fields on

In this case, Reserve Mechanical Corp. (“Reserve”), a captive insurer incorporated under the laws of Anguilla, sued the Commissioner of Internal Revenue in the U.S. Tax Court regarding the Commissioner’s findings of $477,261...more

Shook, Hardy & Bacon L.L.P.

Food & Beverage Litigation Update | July 2018

by Shook, Hardy & Bacon L.L.P. on

LEGISLATION, REGULATIONS & STANDARDS - California Bans New Soda Taxes - California Governor Jerry Brown has signed the Keep Groceries Affordable Act, a statute preventing local agencies in the state from imposing taxes...more

Franczek Radelet P.C.

Records Containing Only Facts Are Not Subject to Section 7(1)(f) Predecisional Exemption

by Franczek Radelet P.C. on

Recently, an Illinois Court of Appeals issued a decision mandating disclosure of assessment records from the Cook County Assessor’s Office to the Chicago Tribune under the Illinois Freedom of Information Act (“FOIA”)....more

Mayer Brown Free Writings + Perspectives

Equity Capital Markets in the United States: Regulatory Overview

In a recently published Practical Law Capital Markets Global Guide 2018 article, “Equity Capital Markets in the United States: Regulatory Overview,” Counsel Brian Hirshberg and Partners Anna Pinedo and Remmelt Reigersman...more

Stinson Leonard Street

Beginning Construction Guidance Issued for Solar Projects

by Stinson Leonard Street on

On June 22, the IRS issued Notice 2018-59 providing a beginning construction standard for solar projects similar to the standard previously set for wind projects. Solar developers now have a standard for reliance on what...more

Littler

Puerto Rico Department of the Treasury Issues Guidance on the Federal Employee Retention Benefit for Certain Employers Affected by...

by Littler on

On September 29, 2018, the Disaster Tax Relief and Airport Extension Act of 2017, as amended (the “Act”), was adopted to, among other goals, provide tax relief to those affected by Hurricanes Irma and Maria. The Act includes...more

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Updated: May 25, 2018:

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Links to Other Websites

Our Website and Services may contain links to other websites. The operators of such other websites may collect information about you, including through cookies or other technologies. If you are using our Website or Services and click a link to another site, you will leave our Website and this Policy will not apply to your use of and activity on those other sites. We encourage you to read the legal notices posted on those sites, including their privacy policies. We are not responsible for the data collection and use practices of such other sites. This Policy applies solely to the information collected in connection with your use of our Website and Services and does not apply to any practices conducted offline or in connection with any other websites.

Information for EU and Swiss Residents

JD Supra's principal place of business is in the United States. By subscribing to our website, you expressly consent to your information being processed in the United States.

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

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California Privacy Rights

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

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Access/Correct/Update/Delete Personal Information

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Changes in Our Privacy Policy

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Contacting JD Supra

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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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