Searching Content indexed under Income Tax by Seyfarth Shaw LLP ordered by Published Date Descending.
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Qualified Plan Uncashed Check Guidance Issued Related To Tax Obligations
On August 14, 2019, the IRS issued Revenue Ruling 2019-19, providing guidance to both tax-qualified plan administrators and participants on the tax treatment of plan distribution checks
United States
23 Aug 2019
Good News / Bad News: The IRS Has Released Interim Guidance Regarding The New Excess Compensation Excise Tax Applicable To Tax-Exempt Organizations
Just in time for the New Year and notwithstanding the government shutdown, on December 31, 2018, the Internal Revenue Service ("IRS") issued Notice 2019-09 (the "Notice")...
United States
17 Jan 2019
New Guidance For Nonprofits And The Tax On Parking And Public Transit Benefits
Two recent Treasury Notices1 provide interim guidance to nonprofits trying to calculate (or seeking to avoid) the tax they may have to pay for the provision of certain parking and public transit
United States
28 Dec 2018
New York Minimum Wage And Exempt Status Salaries Set To Increase Again, But Wage Deduction Rules May Expire
As they have each year since 2016, the minimum wage and exempt salary threshold will increase for New York employers effective December 31, 2018, with large employers in New York City being the first to hit the $15...
United States
16 Nov 2018
IRS Releases Proposed Hardship Distribution Regulations
Hopefully still in time for 2019 plan design discussions, on November 9, 2018, the Department of the Treasury and the Internal Revenue Service (IRS) issued a Notice of Proposed Rulemaking to amend IRS regulations related to hardship distributions from 401(k) and 403(b) plans
United States
16 Nov 2018
Qualified Opportunity Zone Proposed Regulations Provide A Path Forward For Fund Formations, But Leave Many Questions For Another Day
Seyfarth Synopsis: On October 19, 2018, the U.S. Department of the Treasury released long-anticipated proposed regulations (the "Proposed Regulations") relating to investments in Qualified Opportunity
United States
31 Oct 2018
IRS Issues Update To Qualified Plan Correction Guidance
In September, the IRS issued Rev. Proc. 2018-52 updating the IRS correction program, i.e., Employee Plans Compliance Resolution System ("EPCRS").
United States
15 Oct 2018
Ninth Circuit Court Of Appeals Reaffirms CA Attorney General's Demand For Donor List
A three-judge panel of the Ninth Circuit Court of Appeals recently upheld the position of the California Attorney General (AG) that charities located or doing business in California must provide a copy ...
United States
19 Sep 2018
Corporate Tax 2018
The United States is currently in the middle of the most hyper-partisan political atmosphere in generations.
United States
21 Aug 2018
Executive Compensation Changes Under The Tax Cuts And Jobs Act Of 2017
The U.S. House of Representatives and Senate fulfilled one of President Trump's principal campaign promises on December 19 and 20, passing the Tax Cuts and Jobs Act of 2017 (the Act).
United States
4 May 2018
California Employers Beware: W-2 Phishing Scams Skyrocket During Tax Season
Employers have been scammed into sending sensitive W-2 information to malicious third parties.
United States
16 Feb 2018
Nonprofit Guide To The "Tax Cuts And Jobs Act"
The 2017 "Tax Cuts and Jobs Act" impacts tax-exempt organizations in a variety of ways, including by reducing incentives for charitable giving, applying an excise tax on executive compensation ...
United States
27 Dec 2017
Tax Reform For REITs And Real Estate Businesses
On November 2, 2017, House Republicans introduced the Tax Cuts and Jobs Act (the "House Bill"). On November 9, 2017, the Senate introduced its own version of the Tax Cuts and Jobs Act (the "Senate Bill").
United States
21 Dec 2017
Tax Reform Passes The Next Hurdle – The Senate
This is the second issue in a planned series of alerts for employers on selected topics on tax reform. The series of Tax Reform Management Alerts is designed to provide an in-depth analysis of executive ...
United States
12 Dec 2017
"Tax Cut and Jobs Act" H.R. 1 Passes House Of Representatives: Provisions To Watch
BioLoquitur has reported on legislative developments in the past, but never did we expect to discuss a tax bill. Last week, however, the U.S. House of Representatives ...
United States
23 Nov 2017
UBIT May Be In Your Future
The proposed Tax Cuts and Jobs Act released by the House of Representatives on November 2, 2017 calls into question the position long taken by government pension plans ...
United States
8 Nov 2017
New York State Paid Family Leave - Tax Guidance Issued
The New York State Department of Taxation and Finance recently issued guidance on the tax treatment of New York State Paid Family Leave employee contributions and the PFL benefit.
United States
5 Sep 2017
One Step Back, One Step Forward: New Debt-Equity Regulations Narrow Their Focus On Earnings Stripping
On October 13, 2016 the IRS and Treasury Department published over 500 pages of final and temporary regulations under Code Section 385 (the "Final Regulations").
United States
10 Nov 2016
NYC Commuter Benefits Law Goes Into Effect
Only employers with 20+, full-time employees within New York City are within the purview of this statute.
United States
18 Jan 2016
IRS Provides Guidance On Retroactive Transit Benefit Adjustments For 2015
The Act amended Code Section 132(f) to equalize the income exclusions for parking expenses and transit benefits retroactive to January 1, 2015.
United States
18 Jan 2016
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