Searching Content indexed under Income Tax by Foley & Lardner ordered by Published Date Descending.
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New Excise Tax Reporting Obligation For Tax-Exempt Entities
Attention tax-exempt entity employers: Starting with tax filings this year (for your taxable year that began in 2018) ...
United States
5 Apr 2019
Deferred Compensation Plans And FICA Taxes: A Valentine's Day Match Or Disaster?
While February is usually the month for valentines and candy conversation hearts, I hope you will use this month to give a little love and attention to one of the often overlooked "other" taxes applied to payments from nonqualified deferred compensation plans (NQDC Plans)—FICA taxes!
United States
19 Feb 2019
Incentive Compensation That Is Never Subject To Income Tax – Too Good To Be True?
Clients frequently ask if they can provide incentive compensation to their employees and executives in a manner ...
United States
27 Sep 2018
IRS Provides Guidance On New Definition Of "Covered Employee" Under Code Section 162(M)
On August 21, 2018, the IRS issued initial guidance (Notice 2018-68) to assist companies in determining how the changes made to Internal Revenue Code 162(m) by the Tax Cuts and Jobs Act of 2017 affect the deductibility of their compensation arrangements.
United States
12 Sep 2018
A New Way To Use Your 401(K) Plan To Attract And Retain Recent Graduates
According to a recent report, the average student loan debt for a Class of 2016 graduate is $37,172. As recent graduates enter the work force, they often choose not to contribute to their employers'
United States
2 Sep 2018
Equity Compensation And The Rise Of Restricted Stock Units
In recent years, equity compensation programs have increasingly been using restricted stock units (RSUs).
United States
6 Jun 2018
New Tax Law Changes Deductibility Of Government Settlement Payments In False Claims Act, SEC, FINRA, And Other Types Of Cases
The new tax law changed the deductibility of settlements with government agencies in some circumstances thereby increasing the cost to companies to settle these cases.
United States
20 Feb 2018
Tax Reform: Provisions Directly Affecting Tax-Exempt Organizations
The Tax Cuts and Jobs Act was signed into law on December 22, 2017. This tax reform law includes the following changes directly affecting nonprofit and tax-exempt organizations, and those who donate to them.
United States
31 Jan 2018
Tax Planning Strategy Under The New Tax Cuts And Jobs Act
Late in 2017, the Tax Cuts and Jobs Act was passed. It will take effect in 2018.
United States
23 Jan 2018
How Proposed Tax Reform Will Impact Private Equity
Both the House of Representatives and the Senate have proposed their own versions of tax reform (the "House Proposal" and "Senate Proposal", respectively, and together, the "Proposals") ...
United States
23 Nov 2017
Tax Reform/Tax Cuts, Who Cares? Tax Gross Up Damages Are Available Under Title VII
Tax reform legislation is certainly one of the hottest topics in the media. Among others, several of the pressing questions regarding the proposed legislation are: Will it pass?
United States
15 Nov 2017
U.S. Tax Court Ruling Exempts Gain On Foreign Partner's Sale Of A Partnership Interest
Moreover, the Grecian Magnesite decision could also be affected by a legislative response.
United States
21 Aug 2017
IRS Issues Proposed Rules On Income Inclusion Under Section 50(d)(5)
The IRS just published long-awaited temporary regulations under section 1.50-1T governing the section 50(d)(5) income inclusion rules.
United States
28 Jul 2016
U.S. PFIC Taxation Exemption To Be Narrowed?
The last 15 years have seen the advent of a new reinsurance platform, where hedge funds have sponsored non-U.S. reinsurers, who in turn invest their capital in the sponsoring hedge funds.
United States
5 Apr 2016
Just In Time For The Holidays: President Obama Signs ITC And PTC Extension Into Law
On Friday, President Obama signed into law the bipartisan $1.1 trillion Consolidated Appropriations Act of 2016 and the $680 billion Protecting Americans From Tax Hikes (PATH) Act of 2015...
United States
23 Dec 2015
Congress Set To Vote On Spending Bill Including 5 Year Extension Of ITC And PTC
The tentative deal was brokered in exchange for lifting the ban on crude exports, a policy the oil and gas industry has been lobbying Congress to repeal ever since it was put in place in the 1970s.
United States
17 Dec 2015
IRS Releases Favorable Guidance For Individual Investors In Community Solar To Claim Section 25D Tax Credit
The IRS recently issued a Private Letter Ruling clarifying that an individual investor in a net-meted community solar project may claim the federal residential Investment Tax Credit under Section 25D of the Internal Revenue Code.
United States
18 Sep 2015
An S-Election For Your LLC: Is It Really The Best Of Both Worlds?
LLCs are generally and by default considered partnerships for income tax purposes, so there is no entity level tax.
United States
16 Apr 2015
Manufacturing On The Rise In Florida
When one thinks of business in Florida, most think of tourism—amusement parks, fishing, golf, and beaches—or Florida’s world-famous citrus agriculture—oranges, grapefruits, and strawberries.
United States
1 Apr 2015
United States
19 Nov 2014
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