Resources for Employee Benefits / ERISA / Executive Compensation

Daily Tax Update - January 19, 2018: IRS Issues Additional Guidance Under Section 965

Daily Tax Update - January 18, 2018: Governor Cuomo Proposes Increases to NY State Tax on Carried Interest

Daily Tax Update - January 17, 2018: House Republicans Introduce Continuing Resolution

Daily Tax Update - January 16, 2018: Panama Joins Common Reporting Standard Convention

Daily Tax Update - January 12, 2018: Supreme Court Grants Review in Internet Sales and Use Tax Case

Daily Tax Update - January 11, 2018: IRS Releases Early Withholding Tables

Daily Tax Update - January 10, 2018: Vern Buchanan to Serve as Tax Policy Subcommittee Chair

Daily Tax Update - January 9, 2018: Senator Whitehouse to Join Senate Finance Committee

Daily Tax Update - January 5, 2018: Department of the Treasury Releases Boycott List

Daily Tax Update - January 4, 2018: AICPA Requests Delay to Partnership Audit Regime

Daily Tax Update - January 2, 2018: Senator Orrin Hatch Announces Retirement

Daily Tax Update - December 29, 2017: IRS Releases Final Regulations on Electing Out of the Partnership Audit Regime

Daily Tax Update - December 27, 2017: IRS Guidance Regarding Property Taxes

Daily Tax Update - December 26, 2017: IRS Developing Withholding Guidance for 2018 Tax Year

Daily Tax Update - December 22, 2017: President Trump Signs Tax Reform Bill

Daily Tax Update - December 21, 2017: Final Copy of Tax Reform Bill Released

Daily Tax Update - December 20, 2017: Tax Reform Bill Passes Senate and House

Daily Tax Update - December 19, 2017: House Passes Final Tax Reform Bill

Daily Tax Update - December 18, 2017: IRS Issues Proposed Regulations on Foreign Currency Gains

Daily Tax Update - December 16, 2017: Conference Committee Tax Bill Released

Daily Tax Update - December 15, 2017: Conference Committee Tax Bill Released

Daily Tax Update - December 14, 2017: Negotiations Continue on Tax Reform Package

Daily Tax Update - December 13, 2017: Conference Committee on Tax Reform Bill Begins

Daily Tax Update - December 12, 2017: EU Parliament Introduces EU-Wide Penalties for Money Laundering

Daily Tax Update - December 11, 2017: Treasury Analysis Asserts Tax Cuts Will Pay for Themselves

Daily Tax Update - December 8, 2017: Chairman Brady Announces Tax Cuts and Jobs Act Conference Meeting

Daily Tax Update - December 7, 2017: Senate Votes to Begin Conference on Tax Bill

Daily Tax Update - December 6, 2017: OECD Releases Comments on Draft Toolkit for Taxation of Offshore Indirect Transfers

Daily Tax Update - December 5, 2017: House Votes to Send Tax Bill to Conference

Daily Tax Update - December 4, 2017: Congressional Budget Office Releases Cost Estimate of Senate Tax Bill

Daily Tax Update - December 2, 2017: Senate Passes Tax Bill

Daily Tax Update - November 30, 2017: Senate Introduces Substitute Amendment

Daily Tax Update - November 29, 2017: Senate Votes to Begin Debate on House Tax Reform Bill

Daily Tax Update - November 28, 2017: Senate Tax Bill Passes Budget Committee

Daily Tax Update - November 27, 2017: Congressional Budget Office Releases Cost Estimate of Senate Tax Bill

Daily Tax Update - November 22, 2017: Joint Committee Releases Analysis of Senate Bill

Daily Tax Update - November 21, 2017: Senate Finance Committee Releases Tax Bill

Daily Tax Update - November 20, 2017: Senate Finance Releases Summary of Tax Reform Proposal

Daily Tax Update - November 17, 2017: Senate Finance Committee Approves Tax Reform Proposal

Daily Tax Update - November 16, 2017: House Passes Tax Cuts and Jobs Act

Daily Tax Update - November 15, 2017: Hatch Releases Modified Mark of Tax Reform Proposal

Daily Tax Update - November 14, 2017: Senate Continues Markup of Tax Reform Proposal

Daily Tax Update - November 13, 2017: Senate Begins Markup of Tax Reform Proposal

Daily Tax Update - November 10, 2017: Senate Finance Releases Tax Reform Proposal

Daily Tax Update - November 9, 2017: Ways and Means Committee Passes Bill With Manager's Amendment

Daily Tax Update - November 8, 2017: CBO Estimates Cost of Chairman’s Amendment in the Nature of a Substitute to the Tax Cuts and Jobs Act

Daily Tax Update - November 7, 2017: Ways and Means Committee Continues Markup of Tax Reform Bill

Daily Tax Update - November 6, 2017: Ways and Means Committee Begins Markup of Tax Reform Bill

Daily Tax Update - November 3, 2017: Chairman Brady Releases Mark of House Tax Reform Bill

Daily Tax Update - November 2, 2017: Ways and Means Committee Releases Text of Tax Reform Bill

Daily Tax Update - November 1, 2017: Ways and Means Committee Ranking Member Neal Requests Delay of Tax Reform Bill Markup

Daily Tax Update - October 31, 2017: IRS Announces Additional Relief to IRAs and for Victims of Hurricane Maria and California Wildfires

Daily Tax Update - October 30, 2017: Miscellaneous Guidance

Daily Tax Update - October 27, 2017: Revised Cost-of-Living Adjustment

Daily Tax Update - October 26, 2017: House Passes Senate Budget Resolution

Daily Tax Update - October 25, 2017: EU Advocate General Proposes Dutch Earnings Stripping Rule Is Precluded by EU Treaty

Daily Tax Update - October 24, 2017: OECD Releases Guidance on Collection of VAT on Cross-Border Sales

Daily Tax Update - October 20, 2017: Treasury, IRS Release 2017-2018 Priority Guidance Plan

Daily Tax Update - October 19, 2017: IRS and Treasury Withdraw Political Subdivision Regulations

Daily Tax Update - October 18, 2017: OECD Announces Public Consultation on Transfer Pricing Matters

Daily Tax Update - October 17, 2017: IRS and Treasury Withdraw Estate Valuation Regulations

Daily Tax Update - October 16, 2017: Senate Budget Committee Releases Budget Resolution Report

Daily Tax Update - October 13, 2017: IRS Announces Changes to Private Letter Request Rulings

Daily Tax Update - October 12, 2017: House Judiciary Committee Approves Bill Protecting Taxpayer Access to the Courts

Daily Tax Update - October 11, 2017: OECD Releases Country-by-Country Reporting Implementation Status, Exchange Relationships Between Tax Administrators

Daily Tax Update - October 10, 2017: European Council Approves New System for Resolving Double Taxation Disputes Between Member States

Daily Tax Update - October 6, 2017: OECD Releases Comments on Draft BEPS Action 7, Action 10 Guidance

Daily Tax Update - October 5, 2017: TIGTA Releases Report on Criteria for Tax-Exempt Applications Review

Daily Tax Update - October 4, 2017: European Commission Proposes Extensive Reform of EU VAT Rules

Daily Tax Update - October 3, 2017: Senate Finance Committee Holds Hearing on International Tax Reform

Daily Tax Update - October 2, 2017: Hearing on International Tax Reform Scheduled for Tomorrow

Daily Tax Update - September 29, 2017: Senate Republicans Release Budget Resolution

Daily Tax Update - September 27, 2017: 'Big Six' Release Tax Reform Framework

Daily Tax Update - September 26, 2017: IRS Offers Tax Relief for Hurricane Victims

Daily Tax Update - September 25, 2017: IRS Issues FATCA Taxpayer Identification Number Guidance

Daily Tax Update - September 22, 2017: IRS Issues Guidance for Allowance of Credit for Increasing Research Activities

Daily Tax Update - September 21, 2017: IRS Announces Letter Ruling Program for Tax-Free Stock Distributions

Daily Tax Update - September 20, 2017: OECD Releases IT Tools to Support Exchange of Tax Information

Daily Tax Update - September 19, 2017: Senate Finance Committee Holds Hearing on Business Tax Reform

Daily Tax Update - September 18, 2017: IRS Issues Proposed Regulations Allowing Use of Truncated SSNs on W-2s

Daily Tax Update - September 14, 2017: House Passes 2018 Funding Package

Daily Tax Update - September 13, 2017: Ways and Means Holds Hearing on Taxpayer Dispute Resolution Process

Daily Tax Update - September 12, 2017: IRS Gives Tax Relief to Victims of Hurricane Irma

Daily Tax Update - September 11, 2017: Tax Court Rules on Deceased Spousal Unused Exclusion

Daily Tax Update - September 8, 2017: House Passes Short-Term Debt Deal

Daily Tax Update - September 7, 2017: Senate Passes Short-Term Debt Deal

Daily Tax Update - September 6, 2017: Rep. Reichert Announces Retirement

Daily Tax Update - September 5, 2017: IRS Grants Special Relief for Employer Leave-Based Donations

Daily Tax Update - September 1, 2017: IRS Grants Penalty Relief to Partnerships

Daily Tax Update - August 31, 2017: IRS Extends Temporary Relief for Certain Closed Defined Benefit Plans

Daily Tax Update - August 30, 2017: President Trump Renews Call for Tax Reform

Daily Tax Update - August 28, 2017: UN Appoints Members of Committee of Experts on International Cooperation in Tax Matters

Daily Tax Update - August 21, 2017: US Tax Court Invalidates Micro-Captive Arrangement

Daily Tax Update - August 25, 2017: IRS Extends Arbitrage Overpayment Claim Deadline

Daily Tax Update - August 24, 2017: Court Orders IRS to Refund Tax Shelter Penalty

Daily Tax Update - August 22, 2017: Chevron Australia Ends Transfer Pricing Appeal

Daily Tax Update - August 18, 2017: Sixth Circuit Affirms Dismissal of FATCA Challenge

Daily Tax Update - August 17, 2017: Minnesota Supreme Court Permits Medtronic Shareholders to Proceed With Claims Related to Inversion

Daily Tax Update - August 16, 2017: Miscellaneous Guidance

Daily Tax Update - August 15, 2017: IRS Prevails in Treaty Benefits Case

Daily Tax Update - August 14, 2017: OECD Releases Comments on Draft Contents of 2017 Update to OECD Model Tax Convention

Daily Tax Update - August 11, 2017: House Freedom Caucus Introduces Petition to Force Vote on ‘Clean’ ACA Repeal

Daily Tax Update - August 8, 2017: Energy Department Issues Report on Wind Technologies

Daily Tax Update - August 7, 2017: IRS Prevails in ‘Son-of-BOSS’ Tax Court Case

Daily Tax Update - August 4, 2017: President Trump Sends Two US Tax Court Nominations to the Senate

Daily Tax Update - August 3, 2017: Senate Unanimously Approves David Kautter for Assistant Secretary of Tax Policy

Daily Tax Update - August 2, 2017: Lawmakers Ask Treasury to Withdraw a Portion of Proposed Regulations for Section 199 Deduction

Daily Tax Update - August 1, 2017: Senate Democrats Sign Letter Outlining Conditions Necessary to Support Tax Reform Efforts

Daily Tax Update - July 28, 2017: Treasury Announces One-Year Delay in Applying the 385 Regulations

Daily Tax Update - July 27, 2017: Joint Statement on Tax Reform Released

Daily Tax Update - July 26, 2017: Senate Votes on Affordable Care Act Repeal Proposals

Daily Tax Update - July 25, 2017: Senate Passes Motion to Proceed With ACA Repeal Efforts

Daily Tax Update - July 24, 2017: IRS Office of Appeals to Offer Virtual Conference Option

Daily Tax Update - July 20, 2017: Finance Committee Unanimously Advances Kautter Nomination

Daily Tax Update - July 19, 2017: Ways and Means Holds Hearing on Tax Reform, Announces Hearing on Record Retention

Daily Tax Update - July 18, 2017: OECD Releases Additional Guidance on Country-by-Country Reporting

Daily Tax Update - July 14, 2017: Tax Court Rejects IRS Revenue Ruling 91-32 Approach to Determining ECI on Disposition of Partnership Interest

Daily Tax Update - July 13, 2017: Senate Republicans Release Revised Healthcare Legislation

Daily Tax Update - July 12, 2017: Proposed ‘No Net Value’ Regulations Withdrawn

Daily Tax Update - July 11, 2017: OECD Releases Updates to Transfer Pricing Guidelines, Model Treaty

Daily Tax Update - July 7, 2017: Treasury Releases Guidance Identifying Regulations for Burden Reduction

Daily Tax Update - July 6, 2017: House Ways and Means Tax Policy Subcommittee Announces Tax Reform Hearing

Daily Tax Update - July 5, 2017: OECD Releases Report to G20 Leaders, Public Comments on Draft BEPS Action 8 Guidance

Daily Tax Update - June 30, 2017: IRS Releases Country-by-Country Reporting Pages on Website

Daily Tax Update - June 29, 2017: IRS Releases Guidelines for Streamlined 501(c)(3) Application Process

Daily Tax Update - June 28, 2017: Administration Nominates Senate Finance Committee Staff Director for Treasury Position

Daily Tax Update - June 27, 2017: Senate Delays Vote on Health Bill

Daily Tax Update - June 26, 2017: Supreme Court Declines to Hear FTC Generator, Excise Tax Cases

Daily Tax Update - June 23, 2017: Senators Introduce Energy Tax Credit Extenders Bill

Daily Tax Update - June 22, 2017: Senate Affordable Care Act Repeal Bill Released

Daily Tax Update - June 21, 2017: House Passes Mobile Workforce Bill

Daily Tax Update - June 20, 2017: Speaker Ryan Urges Comprehensive Tax Reform

Daily Tax Update - June 16, 2017: Chairman Hatch Calls for Public Comments on Tax Reform

Daily Tax Update - June 15, 2017: Ways and Means Approves Nuclear Energy Tax Credit Bill

Daily Tax Update - June 14, 2017: Nuclear Energy Tax Credit Bill Scheduled for Markup

Daily Tax Update - June 13, 2017: IRS Re-Releases Partnership Audit Proposed Regs

Daily Tax Update - June 9, 2017: Miscellaneous Guidance

Daily Tax Update - June 7, 2017: Kansas Legislature Overrides Tax Package Veto

Daily Tax Update - June 2, 2017: Thailand Joins BEPS Inclusive Framework

Daily Tax Update - May 25, 2017: Secretary Mnuchin Testifies Before Finance Committee on FY18 Budget

Daily Tax Update - May 24, 2017: Secretary Mnuchin Testifies at House Ways and Means Committee Hearing on FY18 Budget

Daily Tax Update - May 23, 2017: White House Releases FY 2018 Budget Proposal

Daily Tax Update - May 22, 2017: Witnesses Announced for Border Adjustments Hearing

Daily Tax Update - May 19, 2017: National Taxpayer Advocate Testifies on IRS Reform

Daily Tax Update - May 18, 2017: Ways and Means Committee Holds Hearing on Tax Reform

Daily Tax Update - May 17, 2017: Ways and Means Committee to Hold Hearing on Border Adjustments

Daily Tax Update - May 16, 2017: EU Court of Justice Rules EU Countries Must Allow Court Challenges to Tax Information Exchange Requests

Daily Tax Update - May 15, 2017: Chief Special Trial Judge Peter Panuthos to Step Down

Daily Tax Update - May 11, 2017: House Ways and Means Committee to Hold Hearing on Tax Reform

Daily Tax Update - May 9, 2017: IRS to Resume Issuing PLRs for Deals Involving Debt Issued Pre-Spinoff

Daily Tax Update - May 5, 2017: Senator Wyden Announces Clean Energy for America Act

Daily Tax Update - May 4, 2017: House Passes Bill to Repeal and Replace the Affordable Care Act

Daily Tax Update - May 3, 2017: House Passes Spending Bill to Fund Government

Daily Tax Update - May 2, 2017: Sen. Wyden Releases Modernization of Derivatives Tax Act

Daily Tax Update - May 1, 2017: Congressional Omnibus Spending Deal Continues IRS Funding at 2016 Levels

Daily Tax Update - April 28, 2017: Congress Passes Continuing Resolution to Avoid Shutdown

Daily Tax Update - April 26, 2017: Trump Administration Unveils Principles of Tax Reform Plan

Daily Tax Update - April 24, 2017: Trump, Mnuchin Discuss Tax Reform

Daily Tax Update - April 21, 2017: Executive Order Instructs Review of Significant 2016 Tax Regulations

Daily Tax Update - April 19, 2017: IMF Releases Reports on Financial Stability and World Economic Outlook

Daily Tax Update - April 18, 2017: IRS Publishes Applicable Interest Rates for May

Daily Tax Update - April 12, 2017: IRS Issues Update for Weighted Average Interest Rates, Yield Curves, and Segment Rates

Daily Tax Update - April 11, 2017: Miscellaneous Guidance

Daily Tax UPdate - April 6, 2017: OECD Releases Additional Guidance on Country-by-Country Reporting, Common Reporting Standard FAQs

Daily Tax Update - April 5, 2017: FinCEN Releases Advisory on FATF-Identified Jurisdictions with AML/CFT Deficiencies

Daily Tax Update - April 3, 2017: TIGTA Report Finds IRS Overpaid, Underpaid Staff

Daily Tax Update - March 31, 2017: Department of the Treasury Releases Boycott List

Daily Tax Update - March 30, 2017: IRS Issues Guidance on Payroll Tax Credit Election

Daily Tax Update - March 29, 2017: House Committee Holds Hearing on Energy Tax Policy

Daily Tax Update - March 28, 2017: Senators Introduce Tax Parity Bill for Pass-Throughs

Daily Tax Update - March 27, 2017: Annual Advance Pricing and Mutual Agreement Program Report Released

Daily Tax Update - March 24, 2017: House Republicans Pull American Health Care Act

Daily Tax Update - March 23, 2017: Amazon Wins Transfer Pricing Dispute

Daily Tax Update - March 22, 2017: Representatives Introduce Bill to Reform Low-Income Housing Credit

Daily Tax Update - March 21, 2017: House Republicans Introduce Amendments to American Health Care Act

Daily Tax Update - March 20, 2017: IRS Makes Changes to the Fast Track Settlement Program

Daily Tax Update - March 17, 2017: Senators Introduce Bill to Support US Manufacturers

Daily Tax Update - March 16, 2017: House Budget Committee Holds Markup of American Health Care Act

Daily Tax Update - March 15, 2017: President Announces Key Treasury Picks

Daily Tax Update - March 14, 2017: Russian Debt Transaction Lacked Economic Substance

Daily Tax Update - March 13, 2017: CBO Releases Scores for AHCA

Daily Tax Update - March 10, 2017: IRS Publishes Update for Interest Rates, Yield Curves, and Segment Rates

Daily Tax Update - March 9, 2017: Two House Committees Approve Healthcare Legislation

Daily Tax Update - March 8, 2017: Ways and Means Holds Markup of Affordable Care Act Repeal and Replace Legislation

Daily Tax Update - March 7, 2017: JCT Releases Estimates of Repeal and Replace Legislation

Daily Tax Update - March 6, 2017: Ways and Means Releases Healthcare Repeal and Replace Legislation

Daily Tax Update - March 1, 2017: President Trump Addresses Joint Session of Congress

Daily Tax Update - February 27, 2017: IRS Criminal Investigation Division Annual Report Notes Decline in New Investigations

Daily Tax Update - February 24, 2017: IRS Issues Draft Instructions for Country-By-Country Reporting of Global Income

Daily Tax Update - February 23, 2017: IRS Clarifies Form 1042-S Requirements for Withholding Agents

Daily Tax Update - February 22, 2017: WTO Trade Facilitation Agreement Takes Effect

Daily Tax Update - February 21, 2017: European Council Reaches Compromise on Hybrid Mismatch Directive

Daily Tax Update - February 16, 2017: Gorsuch Hearing to Begin March 20

Daily Tax Update - February 15, 2017: Treasury Department Announces Appointment of Chief of Staff

Daily Tax Update - February 14, 2017: Mnuchin Sworn in as Treasury Secretary

Daily Tax Update - February 13, 2017: Senate to Vote on Mnuchin's Nomination

Daily Tax Update - February 10, 2017: Senate Confirms Price to Lead Department of Health and Human Services

Daily Tax Update - February 9, 2017: Trump Administration to Release Tax Overhaul

Daily Tax Update - February 8, 2017: IRS Clarifies Filing Extension Eligibility for Calendar Year C Corporations

Daily Tax Update - February 7, 2017: Representative Chu Joins Ways and Means Committee

Daily Tax Update - February 6, 2017: OIRA Issues Interim Guidance for Implementing Section 2 of the Two-for-One Regulation Executive Order

Daily Tax Update - February 3, 2017: IRS LB&I Division Releases Practice Unit for Basket Transactions

Daily Tax Update - February 1, 2017: OECD Releases BEPS Peer Review Documents

Daily Tax Update - January 31, 2017: IRS Announces Rollout of LB&I Campaigns

Daily Tax Update - January 30, 2017: President Trump Signs Executive Order on Regulatory Process

Daily Tax Update - January 17, 2017: GAO Releases Report on BEPS Country-by-Country Guidance

Daily Tax Update - January 24, 2017: Ways and Means Holds Hearing on Individual Mandate

Daily Tax Update - January 23, 2017: Regulatory Freeze Takes Effect

Daily Tax Update - January 19, 2017: Senate Finance Committee Holds Confirmation Hearing for Treasury Secretary Nominee

Daily Tax Update - January 18, 2017: IRS Releases Proposed Rules for New Centralized Partnership Audit Regime

Daily Tax Update - January 17, 2017: IRS Releases Final Regulations on REITs Effecting General Utilities Doctrine Appeal

Daily Tax Update - January 13, 2017: IRS Releases Inversions Regulations Package

Daily Tax Update - January 11, 2017: House Democrats Announce Ways and Means Subcommittee Assignments

Daily Tax Update - January 10, 2017: National Taxpayer AdvocateAnnual Report Recommends Simplified Tax Code and Taxpayer-Centric Focus

Daily Tax Update - January 9, 2017: Senator Van Hollen Submits ACA Amendment Preventing Reduction of Premium Tax Credits

Daily Tax Update - January 6, 2017: IRS Issues Guidance on Closing of Estate Examinations

Daily Tax Update - January 5, 2017: Joint Committee on Taxation Publishes List of Expiring Tax Provisions

Daily Tax Update - January 4, 2017: IRS Issues Guidance on Information Reporting Safe Harbor

Daily Tax Update - January 3, 2017: IRS Issues FATCA Regulations

Daily Tax Update - December 30, 2016: IRS Issues Guidance on FATCA Compliance

Daily Tax Update - December 14, 2016: Treasury, IRS Issue Final Regulations on Health Insurance Premium Tax Credit

Daily Tax Update - December 13, 2016: Mazur to Join Urban-Brookings Tax Policy Center

Daily Tax Update: December 8, 2016: IRS Issues Regulations on Issue Price Definition for Tax-Exempt Bonds

Daily Tax Update - December 2, 2016: IRS to Modify 'Triangular Reorganizations' Rules

Daily Tax Update - November 29, 2016: IRS Announces Staffing Changes

Daily Tax Update - November 23, 2016: Updates to Minimum Present Value Requirements for Defined Benefit Plan Distributions Issued

Daily Tax Update - November 18, 2016: IRS Extends Due Dates for Certain ACA Information-Reporting Requirements

Daily Tax Update - November 17, 2016: Sens. Hatch, Wyden Introduce Retirement Savings Bills

Daily Tax Update - November 15, 2016: IRS Opens Registration for Health Coverage Tax Credit Advance Payment Program

Daily Tax Update - November 9, 2016: IRS Eliminates 36-Month Non-Payment Testing Rule

Daily Tax Update - November 4, 2016: IRS Appeals Chief Clarifies Appeals Process Changes

Daily Tax Update - October 28, 2016: Tri-Agency Rules Address Definitions of Short-Term Insurance and Excepted Benefits

Daily Tax Update - October 27, 2016: Miscellaneous Guidance

Daily Tax Update - October 21, 2016: IRS Offshore Voluntary Compliance Efforts Result in Collection of More Than $10 Billion

Daily Tax Update - October 18, 2016: Social Security Announces Increase to Benefits, Wage Base

Daily Tax Update - October 13, 2016: Treasury Releases Final and Temporary Earnings Stripping Regulations

Daily Tax Update - October 5, 2016: Ways and Means Republicans Urge Delay in Issuing Earnings-Stripping Regulations

Daily Tax Update - September 27, 2016: IRS Provides Guidance on Qualifications for RICs

Daily Tax Update - September 22, 2016: House Passes Bill to Exempt Olympic Medals From Income

Daily Tax Update - September 6, 2016: Ways and Means Announces Oversight Subcommittee Hearing on Tax-Exempt Endowments in Higher Education

Daily Tax Update - July 29, 2016: IRS Releases Proposed Rules Relating to Information Reporting of Catastrophic Health Coverage

Daily Tax Update - July 26, 2016: FASB Issues Proposed Improvements to Disclosure Requirements for Income Taxes

Daily Tax Update - July 25, 2016: Section 83(b) Filing Requirement Removed in Final Rules

Daily Tax Update - July 21, 2016: IRS Issues Regulations on Income Inclusion for Investment Tax Credits

Daily Tax Update - July 20, 2016: Senate Finance Committee Announces New Lead Tax Counsel

Daily Tax Update - July 18, 2016: IRS Publishes Applicable Interest Rates for August

Daily Tax Update - July 15, 2016: IRS Issues Final Regulations on Tax-Exempt Bond Arbitrage Restrictions

Daily Tax Update - July 14, 2016: IRS Holds Hearing on Proposed Debt-Equity Regulations

Newly Proposed Regulations Under Section 457(f) Impact Deferred Compensation Arrangements of Tax-Exempt and Governmental Entities
Don Wellington, Joni Andrioff, Jennifer G. Krengel, Suzanne Ross McDowell, Catherine W. Wilkinson
July 14, 2016
Daily Tax Update - July 13, 2016: IRS Issues Regulations on Contractors Used in Summons

Daily Tax Update - July 8, 2016: House Passes Fiscal Year 2017 Appropriations Bill

Daily Tax Update - July 1, 2016: IRS Releases Proposed Changes to QI Agreement

Daily Tax Update - June 29, 2016: IRS Issues Final Regulations on Country-by-Country Reporting

Daily Tax Update - June 23, 2016: House Vote on IRS Funding Bill Delayed

Daily Tax Update - June 22, 2016: European Council Approves Anti-Tax-Avoidance Directive

Daily Tax Update - June 16, 2016: IRS Makes Public Data on Tax-Exempt Organizations Available for Electronic Download

Daily Tax Update - June 8, 2016: Treasury, IRS Issue Proposed Regulations on Expatriate Health Plans

Daily Tax Update - May 31, 2016: OECD Issues Discussion Draft on Development of Multilateral Instrument

Daily Tax Update - May 12, 2016: District Court Finds No Valid Appropriation for Certain Affordable Care Act Payments

Daily Tax Update - May 3, 2016: IRS and Treasury Issue Regulations Concerning Employee Status of Partners

Daily Tax Update - April 13, 2016: Ways and Means Committee Approves IRS-Related Legislation

The Department of Labor's Final Rule Redefining Fiduciary
Melanie Nussdorf, Eric G. Serron, Patrick S. Menasco, Joni Andrioff, Scott A. Sinder, Edward Thomas Veal, Kate Jensen, Raisa M. Daigneault, Osvaldo Vazquez, Bibek Raj Pandey
April 13, 2016
Daily Tax Update - April 12, 2016: IRS Issues Proposed Regulations on Deemed Distribution of Stock

Daily Tax Update - April 11, 2016: Miscellaneous Guidance Released

ERISA Preemption is Alive and Well
Paul J. Ondrasik Jr., Eric G. Serron, Edward Thomas Veal
April 5, 2016
Daily Tax Update - April 4, 2016: IRS Issues Temporary Regulations Designed to Curb Inversions

Daily Tax Update - March 22, 2016: IRS Must Disclose Identity of Exempt Organization Applicants

Daily Tax Update - March 17, 2016: Senate Passes Three-Month FAA Funding Extension

Daily Tax Update - March 16, 2016: Secretary Lew Testifies on Additional IRS Funding

Daily Tax Update - March 10, 2016: IRS Loses Motion for Summary Judgment in Mylan Inc.

Daily Tax Update - March 8, 2016: Lew, Koskinen, George Testify on ‎Treasury FY 2017 Budget Request

Daily Tax Update - March 4, 2016: IRS Requests Comments on Implementation of New Partnership Audit Regime

Daily Tax Update - March 1, 2016: Senate Finance Committee Holds Hearing on Multiemployer Pension Plans

Daily Tax Update - February 29, 2016: OECD Issues Discussion Draft on the Treaty Residence of Pension Funds

Daily Tax Update - February 18, 2016: Supporting Organization Proposed Rules Released

Daily Tax Update - February 17, 2016: Treasury Issues 2016 U.S. Model Income Tax Treaty

Daily Tax Update - February 9, 2016: The President’s Fiscal Year 2017 Budget

Daily Tax Update - February 5, 2016: Treasury and IRS Provide Temporary Transition Relief for Student Health Plans Under the ACA

Daily Tax Update - February 4, 2016: Hatch and Paulsen Introduce Bill to Modify HSAs and FSAs

Daily Tax Update - February 3, 2016: IRS and Treasury Issue Temporary and Proposed Rules on Allocation of Creditable Foreign Taxes

Daily Tax Update - February 2, 2016: JCT Says No Significant Revenue Impact From SAVERS Act

Daily Tax Update - January 29, 2016: European Commission Releases Anti-Tax Avoidance Package

Daily Tax Update - January 28, 2016: Thirty-One Countries Sign Automatic Information Sharing Agreement for Country-by-Country Reporting

Daily Tax Update - January 26, 2016: Treasury Releases Boycott List

Daily Tax Update - January 25, 2016: Johnson Controls Announces Inversion Transaction With Tyco

Daily Tax Update - January 22, 2016: EU Releases Draft Anti-Tax Avoidance and Tax Information Exchange Legislative Proposals

Daily Tax Update - January 20, 2016: JCT Releases Report on Qualified Nonprofit Health Issuers

Daily Tax Update - January 19, 2016: IRS Announces Upcoming Changes to Foreign Financial Institution Regs

Daily Tax Update - January 15, 2016: Senate Finance Committee Members Express Concern That EU State Aid Investigations Could Adversely Impact US Companies

Daily Tax Update - January 13, 2016: FinCEN Will Require Identification of Natural Persons Behind Companies for High-End Cash Buyers in Manhattan and Miami

Daily Tax Update - January 12, 2016: Miscellaneous Guidance

Daily Tax Update - January 8, 2016: President Obama Vetoes Affordable Care Act Repeal Legislation

Daily Tax Update - January 7, 2016: Treasury and IRS Withdraw Proposed Charitable Contribution Substantiation Rule

Daily Tax Update - January 6, 2016: House Passes Affordable Care Act Repeal Legislation

Daily Tax Update - January 4, 2016: IRS Issues Guidance Regarding Employee Retirement Plans Determination Letter Program

Daily Tax Update - December 28, 2015: Treasury, IRS Extend Due Dates for 2015 ACA Reporting Requirements for Employers

Daily Tax Update - December 23, 2015: IRS Will No Longer Apply Excise Tax to Certain Purely Foreign Retrocessions

Daily Tax Update - December 22, 2015: IRS Releases Notice Regarding Health Coverage Tax Credit

Daily Tax Update - December 21, 2015: IRS and Treasury Issue Proposed Country-by-Country Reporting Regulations

Daily Tax Update - December 18, 2015: Omnibus and Tax Extenders Legislation Passes Congress and is Signed Into Law

Daily Tax Update - December 17, 2015: Omnibus/Tax Extender Legislation Moving Through Congress; Includes Many Provisions Affecting Exempt Organizations

Daily Tax Update - December 16, 2015: Tax Provisions in the Extenders and Omnibus Appropriations Bill

Daily Tax Update - December 15, 2015: Negotiations Continue on Omnibus Bill and Tax Extenders

Daily Tax Update - December 11, 2015: House Passes Bill With Ban on Internet Tax and Increase in Late Return Penalty

Daily Tax Update - December 9, 2015: IRS Issues Guidance on Application of Obergefell to Qualified Retirement Plans and Health and Welfare Plans

Daily Tax Update - December 8, 2015: Rep. Brady Introduces Two-Year Extenders Bill

Daily Tax Update - December 4, 2015: IRS Issues Guidance on Tribal Economic Development Bonds

Daily Tax Update - December 2, 2015: Administration Issues Statement of Administration Policy Opposing Bill to Repeal ACA

Daily Tax Update - November 19, 2015: Treasury Announces Additional Actions to Reduce Tax Benefits of Corporate Inversions

Daily Tax Update - November 13, 2015: Final Transitional Rules for Hybrid Retirement Plans Released

Daily Tax Update - November 10, 2015: Darden Receives PLR, Completes Spinoff

Daily Tax Update - November 4, 2015: Rep. Kevin Brady Selected to Lead Ways and Means Committee

Daily Tax Update - November 3, 2015: IRS Releases Article Regarding 2011-2012 Schedule M-3 Profiles of Schedule UTP Filers

Daily Tax Update - October 28, 2015: Bipartisan Budget Agreement Includes Partnership Tax Provisions

Reporting Deadlines - and Penalties - Under the ACA are Approaching Quickly
Joni Andrioff, Don Wellington, Lisa M. Zarlenga
October 28, 2015
Daily Tax Update - October 23, 2015: UK and Ireland Move Forward With 'Modified Nexus' Intellectual Property Regimes

Daily Tax Update - October 20, 2015: Draft ACA Instructions Released

Daily Tax Update - October 19, 2015: Miscellaneous Guidance Released

Daily Tax Update - October 15, 2015: Treasury Sets Earlier Deadline for Congress to Raise Debt Limit

Daily Tax Update - October 9, 2015: Treasury, IRS Postpone Applicability Date of Embedded Loan Rule

Daily Tax Update - October 6, 2015: EU Member States Reach Agreement on Cross-Border Tax Rulings

Daily Tax Update - October 5, 2015: OECD Publishes Final Package of BEPS Measures

Daily Tax Update - October 2, 2015: US Begins Reciprocal Automatic Exchange of Financial Account Information as Part of FATCA Implementation Effort

Daily Tax Update - September 28, 2015: JCT Publishes Report on Estimated Budget Effects of Expanded Religious Conscience Exemption Under the ACA

Daily Tax Update - September 21, 2015: Taxpayer Prevails in Tax Court Residual Value Insurance Case

Daily Tax Update - September 15, 2015: IRS Issues Revenue Procedure on Fifty Percent Additional First-Year Depreciation Deduction

Daily Tax Update - September 9, 2015: Treasury, IRS Issue Proposed Regulations Regarding Imposition of Tax on Certain Gifts and Bequests From Covered Expatriates

Daily Tax Update - September 8, 2015: Final Regulations on Minimum Required Contributions for Certain Defined Benefit Plans

Daily Tax Update - August 31, 2015: IRS Releases Proposed Rules on Determining Minimum Value of Eligible Employer-Sponsored Health Plans

Daily Tax Update - August 28, 2015: Sixth Circuit Remands Railroad Companies' Challenge to Tennessee Transportation Fuel Equity Act

Daily Tax Update - August 26, 2015: IRS Proposes Increased Flexibility in Rules for Determining Bona Fide Residency in US Territories

Penalties Double for Failure to File New IRS Information Returns Under the ACA
Joni Andrioff, Don Wellington, Lisa M. Zarlenga, Scott A. Sinder, Kate Jensen
August 26, 2015
Daily Tax Update - August 19, 2015: IRS Releases Fact Sheet on Payments to Independent Contractors

Daily Tax Update - August 13, 2015: IRS Will Not Assert That Employer-Provided ID Protection Services are Taxable to Employee in Event of Data Breach

Daily Tax Update - August 5, 2015: Senate Finance Committee Updates Summaries of Tax Extenders

Daily Tax Update - July 31, 2015: Final and Proposed Regulations Address Partner's Distributive Share

The Future of Qualified Plan Determination Letters: Glimpses From the IRS
Edward Thomas Veal, Joni Andrioff
July 24, 2015
Daily Tax Update - July 21, 2015: IRS Announces Changes to Determination Letter Program

Daily Tax Update - July 16, 2015: Proposed Regulations Eliminate Property Transfer Requirement

Daily Tax Update - July 15, 2015: Taxpayer Advocate Releases Mid-Year Report

Daily Tax Update - July 13, 2015: US and Philippines Sign Model 1 IGA

IRS Moves to Increase (Slightly) the Cost of Pension De-Risking
Edward R. Mackiewicz, Edward Thomas Veal
July 13, 2015
Daily Tax Update - July 10, 2015: Final Regulations Issued on Healthcare Coverage of Preventive Services

Treasury, PBGC Begin to Wrestle with Multiemployer Pension Plan Reforms
Edward R. Mackiewicz, Edward Thomas Veal
July 10, 2015
Daily Tax Update - July 9, 2015: US and India Sign Model 1 FATCA Agreement

Daily Tax Update - June 30, 2015: White House Announces Signing of US-Brazil Social Security Totalization Agreement

Daily Tax Update - June 17, 2015: European Commission Presents Action Plan to Reform Corporate Taxation in the EU

'Much Ado About Nothing': Supreme Court Holds ERISA Fiduciaries Have a Continuing Duty to Monitor Plan Investments
Paul J. Ondrasik Jr., Eric G. Serron, Joni Andrioff, Edward Thomas Veal
May 29, 2015
The DOL's Re-Proposed Redefinition of Fiduciary
Melanie Nussdorf, Eric G. Serron, Patrick S. Menasco, Joni Andrioff, Edward Thomas Veal
May 1, 2015
Daily Tax Update - April 30, 2015: Reps. Reichert and Kind Introduce Bill Expanding ESOP Benefits for S Corporations

Daily Tax Update - April 21, 2015: IRS Identifies Treaty Exemptions for Purposes of the Section 5000C Foreign Procurement Tax

Daily Tax Update - April 15, 2015: IRS Commissioner Testifies on IRS Implementation of ACA

Daily Tax Update - April 13, 2015: White House Sends U.S.-Japan Tax Treaty Protocol to Senate

Daily Tax Update - April 10, 2015: IRS Provides Penalty Relief for Health Insurance Coverage

Daily Tax Update - April 2, 2015: Treasury, IRS Release Research Credit Regulations

Daily Tax Update - March 30, 2015: IRS Releases Final Rules for Deducting Excessive Compensation

Daily Tax Update - March 27, 2015: Senate Votes to Adopt Republican Budget PLan 52-46

Daily Tax Update - March 27, 2015: Senate Votes to Adopt Republican Budget PLan 52-46

Daily Tax Update - March 23, 2015: Gain on Real Estate Transfer Not Disregarded, Despite Taxpayer Stipulation That Transaction was a Sham

Daily Tax Update - March 19, 2015: House Budget Committee Passes Budget Resolution

Daily Tax Update - March 17, 2015: House Budget Committee Introduces Fiscal Year 2016 Budget Resolution

Daily Tax Update - March 16, 2015: IRS Issues Final Rules On Excepted Benefits

Daily Tax Update - February 23, 2015: "Cadillac" Tax Guidance Issued

Daily Tax Update - February 19, 2015: White House Releases Economic Report of the President

Daily Tax Update - February 18, 2015: Tax Transparency Legislation to be Proposed by European Commission

Daily Tax Update - February 13, 2015: Business Tax Breaks Bill Passed by House

Unambiguous Plan Terms Defeat Equitable Estoppel, First Circuit Declares
Edward R. Mackiewicz, Edward Thomas Veal
February 13, 2015
Daily Tax Update - February 12, 2015: Tax Ruling Practices of EU Member States to be Investigated by European Parliament

Daily Tax Update - February 11, 2015: Senate Finance Committee Passes Tax Bills

Daily Tax Update - February 10, 2015: IRS Provides Guidance on Application of Quality Stores Decision

Supreme Court Bids Adieu to "Yard-Man Inferences"
Paul J. Ondrasik Jr., Eric G. Serron, Edward Thomas Veal
February 5, 2015
Daily Tax Update - February 4, 2015: Ways and Means Marks up Bills Making Tax Extenders Permanent

Daily Tax Update - February 2, 2015: White House Releases President's 2016 Budget Proposal

Daily Tax Update - January 29, 2015: Senators Boxer and Paul Propose Bipartisan Repatriation Holiday Bill

Daily Tax Update - January 28, 2015: IRS Says OVDP Will Remain Open Indefinitely

Daily Tax Update - January 27, 2015: IRS Issues Qualified Nonprofit Health Insurance Issuer Regulations

Daily Tax Update - January 26, 2015: IRS Provides Affordable Care Act Penalty Relief

Daily Tax Update - January 23, 2015: IRS Issues Notice Describing Potential "Governmental Plan" Regulations

Preemption Questions for Ill. Payroll Deduction IRA Plan
Joni Andrioff, Eric G. Serron
January 22, 2015, Law360
Daily Tax Update - January 21, 2015: Ways and Means Considers Oversight Plan

Daily Tax Update - January 20, 2015: State of the Union Address to Include Tax Proposals

Daily Tax Update - January 13, 2015: IRS Issues Small Wind Energy Property Guidance

Daily Tax Update - January 8, 2015: Singapore Releases Transfer Pricing Guidelines

New Illinois Law Requires Employers to Enroll Employees in Payroll Deduction IRAs
Eric G. Serron, Joni Andrioff
January 8, 2015
Congress Revises PBGC's Controversial Substantial Cessation Liability (§4062(e)) Rules
Edward R. Mackiewicz, Edward Thomas Veal
January 7, 2015
Daily Tax Update - January 7, 2015: Affordable Care Act Changes Under Consideration

Daily Tax Update - January 6, 2015: IRS Issues Updated FATCA Forms and Publication

Daily Tax Update - December 23, 2014: Treasury Releases Final Regulations on Form 5472 Filing

Daily Tax Update - December 19, 2014: President Obama Signs Tax Extenders

Daily Tax Update - December 10, 2014: Congress Releases Omnibus Spending Bill

Daily Tax Update - December 5, 2014: IRS Provides Extension for Certain Plan Determination Requests

Daily Tax Update - December 3, 2014: IRS Provides Information on Realignment of Tax Exempt and Government Entities Division

Daily Tax Update - December 2, 2014: Congress Considers Tax Extenders Bill

Daily Tax Update - November 24, 2014: IRS Issues Final Regulations on Minimum Essential Coverage Under the Affordable Care Act

Daily Tax Update - November 21, 2014: OECD Issues Discussion Draft on Preventing Treaty Abuse

Daily Tax Update - November 18, 2014: IRS Issues Regulations on Gain Recognition Agreements

Daily Tax Update - November 14, 2014: European Commission Determines That Neatherlands APA Constitutes State Aid

Daily Tax Update - November 7, 2014: IRS Issues Final Regulations on Allocation of Earnings and Profits in Tax-Free Transfers

Daily Tax Update - November 5, 2014: Election Recap

Daily Tax Update - November 4, 2014: IRS and Treasury Issue Guidance on Minimum Value Requirement for Employer-Sponsored Health Plans

Daily Tax Update - October 24, 2014: Tax Officials Agree to Increase Cooperation

Daily Tax Update - October 7, 2014: IRS Simplifies Reporting Requirements Related to Interests in Certain Canadian Retirement Plans

Daily Tax Update - October 2, 2014: The European Union Reviews Tax Breaks to Multinationals

Daily Tax Update - October 1, 2014: IRS, Treasury Issue Final Regulations Regarding Local Lodging

Daily Tax Update - September 19, 2014: IRS Releases Further Guidance on Automatic Method Changes for Tangible Property Dispositions

Daily Tax Update - September 18, 2014: IRS Releases Guidance on Hybrid Retirement Plans and Roth Accounts

Daily Tax Update - September 15, 2014: Final Regulations Relating to Voluntary Withholding Agreements Released

Daily Tax Update - September 12, 2014: Pension Funding Stabilization Under HATFA

Daily Tax Update - August 21, 2014: Silicon Valley Tax Directors Call for Reform to Taxation of Intellectual Property

Moench Presumption” Dies; ESOPs Live; Stock Drop Claims Are Seriously Wounded
Paul J. Ondrasik Jr., Melanie Nussdorf, Edward R. Mackiewicz, Morgan D. Hodgson, Eric G. Serron, Gwendolyn Prothro Renigar, Joni Andrioff, Edward Thomas Veal
June 26, 2014
Supreme Court Issues Decision Impacting Inherited IRAs
Joni Andrioff, Edward Thomas Veal
June 13, 2014
ERISA Advisory - Department of Labor Releases Proposed 408(b)(2) Fee Disclosure “Guide” Regulations
Patrick S. Menasco, Eric G. Serron, Melanie Nussdorf
April 17, 2014
2013 Arizona Tax Update
Pat Derdenger, Dawn Gabel, Frank Crociata, and Ben Gardner
ERISA Advisory
Paul J. Ondrasik Jr., Melanie Nussdorf, Eric G. Serron, Catherine W. Wilkinson, Edward Thomas Veal
April 11, 2014
2012 Arizona Tax Update
Pat Derdenger, Dawn Gabel, Frank Crociata, and Ben Gardner
Tax Reform TAXipedia

ERISA Advisory
Edward Thomas Veal
September 28, 2012
2011 Arizona Tax Update
Pat Derdenger and Ben Gardner
Briefing - Employment Law 2012 Looking Ahead to the Changes
Alison Wallace
March 2012
Terminating 403(b) Arrangements : IRS Guidance Answers Some Questions, Avoids Others
Anne E. Moran
September 2011, Employee Relations Law Journal
2010 Arizona Tax Update
Pat Derdenger and Ben Gardner
Employee Benefits and Executive Compensation Advisory - Changes to COBRA Rules in Stimulus Package Require Immediate Action for Health Plans
February 19, 2009
2009 Arizona Tax Update
Pat Derdenger and RuthAnne Frost
2008 Arizona Tax Update
Pat Derdenger
Final Deferred Compensation Regulations Under Section 409A (5/4/07)

Daily Tax Update - April 10, 2007

2007 Arizona Tax Update
Pat Derdenger
ERISA Advisory - Significant Retirement Plan Provisions in Pension Bill Passed by the House and Senate
September 1, 2006
2006 Arizona Tax Update
Pat Derdenger
2003-2005 Arizona Tax Update
Pat Derdenger
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