Document(s) published by this organization: 46
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|IRS to Treat Some Conservation Easement Syndicated Deals and Similar Transactions as Listed Transactions|
Joshua A. Ehrenfeld, Allen Sullivan; Burr & Forman LLP;
January 18, 2017, previously published on December 2016The IRS has announced that it will begin treating certain syndicated conservation easement transactions and "substantially similar" transactions as “listed transactions.” Notice 2017-20 published on December 23, 2016 (the “Notice”) provides that the IRS intends to...
|Employment Law Changes in the Trump Administration|
Amy Jordan Wilkes; Burr & Forman LLP;
January 12, 2017, previously published on December 2016When Donald Trump takes office in January 2017 he will enjoy Republican majorities in both the House and Senate, which should allow him to take quick action on a number of employment law issues. Although there is some uncertainly regarding Trump's positions and priorities, it seems clear that the...
|New Regulations Repeal Automatic Requirements for Form 1099-C Under No Payment For 36 Months Rule|
Edward H. Brown, Joshua A. Ehrenfeld, James M. McCarten, Bruce A. Rawls, Allen Sullivan; Burr & Forman LLP;
January 12, 2017, previously published on December 2016Last month, the IRS issued final regulations repealing its rule requiring that a Form 1099-C be filed whenever a financial institution (or certain other limited taxpayers) fails to receive payment on a debt for 36 consecutive months. Treasury Decision 9793 was issued on November 10 and accompanied...
|Payments on Commercial Mortgage-Backed Securities Loans Cannot be Avoided in Bankruptcy|
Correy Karbiener, Jonathan M. Sykes; Burr & Forman LLP;
December 21, 2016, previously published on November 2016The Bankruptcy Code gives a trustee the power to avoid pre-petition fraudulent and preference transfers made by a debtor, except that a trustee may not avoid a transfer that is “made by or to (or for the benefit of)” a party enumerated in § 546(e) of the Code “in connection...
|Texas Court Blocks New Federal Overtime Rules|
H. Carlton Hilson; Burr & Forman LLP;
December 21, 2016, previously published on November 23, 2016Employers across the country can now exhale. On Tuesday, November 22, 2016, a Texas federal court entered a nationwide injunction blocking the U.S. Department of Labor's ("DOL") new federal overtime rules from taking effect on December 1, 2016. The DOL's new overtime regulations, which...
|SCOTUS to Resolve Circuit Split on Interplay of FDCPA and Bankruptcy Code|
Kasee Sparks Heisterhagen; Burr & Forman LLP;
November 25, 2016, previously published on October 2016On October 11, 2016, the Supreme Court of the United States granted cert in Midland Funding, LLC v. Johnson, No. 16-348 (Oct. Term 2016) to resolve a split among the Circuits as to the FDCPA’s prohibition against deceptive collection practices in the context of filing proofs of claim for...
|The Election Results Are In: Now What?|
J. Trent Scofield; Burr & Forman LLP;
November 25, 2016, previously published on November 2016President-elect Donald J. Trump successfully campaigned using a simple pledge to, "Make America Great Again!" In January, the Trump administration and a Republican-majority Congress will begin work on what could be sweeping economic changes targeted toward trade, commerce, tax, energy and...
|DOJ & FTC Release Antitrust Guidance for HR Professionals|
Sam S. Grimes, Gary M. London, April McKenzie Mason; Burr & Forman LLP;
November 25, 2016, previously published on November 2016The Antitrust Division of the U.S. Department of Justice (DOJ) and the Federal Trade Commission (FTC) recently issued a strong warning to HR professionals: certain agreements to fix salaries or limit competition could result in criminal and civil penalties. The guidance is the first to address...
|Eleventh Circuit Affirms That a Debtor's Surrender in Bankruptcy Means Just That—You Must Surrender|
Christine Irwin Parrish; Burr & Forman LLP;
November 25, 2016, previously published on October 2016Burr & Forman lawyers won a significant victory in the Eleventh Circuit earlier this month. In the case In re: David A. Failla, --- F.3d --- (2016), the U.S. Court of Appeals for the Eleventh Circuit affirmed that a person who agrees to "surrender" his house in bankruptcy pursuant to...
|Physicians, Surgery Centers and Taxes|
Edward H. Brown, Chester "Chet" J. Hosch, James M. McCarten, Bruce A. Rawls, Allen Sullivan; Burr & Forman LLP;
November 11, 2016, previously published on October 2016Since the enactment of the net investment income tax ("NIIT") in 2012, physicians and other taxpayers owning multiple business interests have had to make educated choices based upon accounting projections and SWAGS when determining how best to treat ancillary businesses for tax purposes....