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Ostrow Reisin Berk & Abrams
Low-interest rates create attractive opportunities to transfer wealth to younger generations in a tax-advantaged way. Shifting wealth may seem less urgent now ...
L2 Counsel
One of the most common questions executives of emerging companies face when issuing stock options is what type of option to issue.
McLane Middleton, Professional Association
Last Thursday, with my colleague Amanda Nelson, I taught a two-hour webinar for 36 New Hampshire lawyers, sponsored by the New Hampshire Bar Association, on how to draft operating agreements...
McLane Middleton, Professional Association
Many federal tax scholars have described the section 199A pass-through deduction available to qualified taxpayers as "overwhelmingly complex."
McLane Middleton, Professional Association
Although New Hampshire boasts that, unlike most other states, it imposes no state income tax on its residents, it does impose an income tax on New Hampshire business owners...
Klein Moynihan Turco LLP
Maryland has become the first state in the country to pass legislation that will impose a tax on revenue from online ads. The bill, titled Taxation – Tobacco Tax, Sales and Use Tax, and...
Kramer Levin Naftalis & Frankel LLP
Governor Cuomo's FY 2022 Budget provides relief to participants in the New York State Brownfield Cleanup Program (BCP) that risk losing their Tangible Property Tax Credit due to pandemic-related...
McLane Middleton, Professional Association
For the migratory surviving spouse, the taxation of a QTIP trust created in another state for his or her benefit is far from settled
Dickinson Wright PLLC
In March, 2020, the CARES Act established the Paycheck Protection Program which provided loans ("PPP loans") to businesses meeting certain requirements.
Hodgson Russ LLP
We're back to our regularly scheduled programming. For the last two weeks, we took a break from tracking legislative developments to provide a summary of the proposed tax changes in Governor Cuomo's Executive Budget for fiscal year 2022.
Seyfarth Shaw LLP
Seyfarth Synopsis: The IRS released final regulations, under T.D. 9937, that generally adopt the proposed rules relating to qualified plan loan offsets issued last year...
Mayer Brown
In a decision dated December 11, 2020 (Value Click Case), the French Administrative Supreme Court overturned a Paris Court of Appeal decision dated March 1, 2018...
Lewis Roca Rothgerber Christie LLP
In the November 2020 election, Arizona voters approved Proposition 208, the "Tax on Incomes Exceeding $250,000 for Teacher Salaries and Schools Initiative," a controversial education-funding...
Cadwalader, Wickersham & Taft LLP
A New York State Tax Law Senate Bill ("S4482"), which would establish a "billionaire mark to market tax," was referred to the State Budget and Revenue Committee on February 5, 2021.
Hodgson Russ LLP
Welcome to our second post dedicated to providing a summary of the proposed tax changes in Governor Cuomo's Executive Budget for fiscal year 2022.
Hodgson Russ LLP
On October 23, 2020, the State of New Hampshire brought an action before the Court against the Commonwealth of Massachusetts seeking to enjoin Massachusetts from enforcing its new...
Ruchelman PLLC
In Through the Looking-Glass, by Lewis Carroll, Humpty Dumpty makes the following point when speaking to Alice
Davies Ward Phillips & Vineberg
At the end of 2019, most U.S. tax practitioners expected that the most important U.S. tax developments in 2020 would cluster around two topics.
Caplin & Drysdale
The IRS has announced a new "Campaign." It will focus its attention on U.S. persons who have reduced their U.S. tax burden by claiming benefits under Puerto Rico Act 22.
Mayer Brown
Mayer Brown's Capital Markets Tax Quarterly provides capital markets-related US federal tax news and insights. In this issue of CMTQ, we look at Q4 2020.
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