Legal Articles: Caplin & Drysdale, Chartered

 







Document(s) published by this organization: 21


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HTMLPolitical Activities and the Law: Mitigating Risks for Corporations and Nonprofits
Kirk L. Jowers, Trevor Potter, Matthew T. Sanderson; Caplin & Drysdale, Chartered;
Legal Alert/Article
October 15, 2014, previously published on October 15, 2014
Over the past few years, the political law landscape has changed dramatically for those engaging in political activities, including for-profit corporations, nonprofit entities, and their principals. Mismanagement of these activities can cause considerable harm to individuals and organizations in...

 

HTMLOECD Releases Finalized Proposals on Key Tax Base Erosion Concerns
J. Clark Armitage, Peter A. Barnes, Elan P. Keller, Neal M. Kochman, Patricia Gimbel Lewis; Caplin & Drysdale, Chartered;
Legal Alert/Article
September 23, 2014, previously published on September 23, 2014
On September 16, 2014, the Organization for Economic Cooperation and Development (OECD) released its 2014 deliverables on the Base Erosion and Profit-Shifting (BEPS) project. The BEPS project, an ambitious and wide-ranging effort by the OECD’s Centre for Tax Policy and Administration (CPTA),...

 

HTMLIRS Releases Draft Instructions for Reporting Health Coverage Information
Joanne C. Youn; Caplin & Drysdale, Chartered;
Legal Alert/Article
September 12, 2014, previously published on September 12, 2014
At the end of August 2014, the IRS issued draft instructions and sets of frequently asked questions for completing the forms associated with two information reporting requirements under the Patient Protection and Affordable Care Act of 2010, as amended (“PPACA”). The first requirement...

 

HTMLThird Circuit Rules Failure to Appeal Leaves Union and Its Retirees Without a Remedy
Kevin C. Maclay, Todd E. Phillips, James P. Wehner; Caplin & Drysdale, Chartered;
Legal Alert/Article
September 10, 2014
On August 28, 2014, the Court of Appeals for the Third Circuit delivered a stern admonition about the risk of failing to appeal when it ruled that a union that had not filed a notice of appeal could not benefit from a successful appeal by another union in the same matter. The decision directly...

 

HTMLLetter to DOJ Confirms IRS Intent to Resume Church Tax Inquiries
Michael W. Durham, Diara M. Holmes, William M. Klimon, Marcus S. Owens, Douglas N. Varley; Caplin & Drysdale, Chartered;
Legal Alert/Article
August 11, 2014, previously published on August 7, 2014
In a June 27, 2014 letter to the Department of Justice, the Acting Director of IRS Exempt Organizations Examinations revealed three potentially significant developments with respect to IRS enforcement activity against churches.

 

Adobe PDFIRS Issues Final Regulations on Material Advisor Penalties
Mark D. Allison, Rachel Leigh Partain, Christopher S. Rizek, Zhanna A. Ziering; Caplin & Drysdale, Chartered;
Legal Alert/Article
August 4, 2014, previously published on August 4, 2014
On July 30, 2014, the Internal Revenue Service issued final regulations regarding the imposition of penalties under Internal Revenue Code section 6707 against material advisors who fail to file true, complete or timely disclosure returns with respect to reportable or listed transactions. The...

 

Adobe PDFIRS Modifies Offshore Voluntary Disclosure Program and Streamlined Filing Compliance Procedures
Scott D. Michel, Zhanna A. Ziering; Caplin & Drysdale, Chartered;
Legal Alert/Article
July 9, 2014, previously published on June 23, 2014
On June 18, 2014, the IRS unveiled significant changes to both Offshore Voluntary Disclosure Program (OVDP) and Streamlined Filing Compliance Procedures (SFCP). The changes both relax the penalty structure for non-willful behavior but increase it soon for account holders at certain banks. The...

 

HTMLSEC Issues "Pay-to-Play" Penalty to Investment Adviser
Kirk L. Jowers, Trevor Potter, Matthew T. Sanderson; Caplin & Drysdale, Chartered;
Legal Alert/Article
July 9, 2014, previously published on June 26, 2014
Private equity firm TL Ventures Inc. agreed last week to settle Securities and Exchange Commission ("SEC") charges that it violated "pay-to-play" rules, in what the agency said was the first pay-to-play case against an investment adviser. TL Ventures, as part of the settlement,...

 

HTMLRecent IRS Activity Focuses on Nonqualified Deferred Compensation Plans
Joanne C. Youn; Caplin & Drysdale, Chartered;
Legal Alert/Article
July 9, 2014, previously published on July 7, 2014
Recent IRS efforts have provoked renewed discussion of the legal regimes governing nonqualified deferred compensation plans. First, the IRS announced a small-scope audit project addressing Code section 409A ("409A"). Second, the IRS released Revenue Ruling 2014-18 addressing Code section...

 

HTMLMaryland Estate Tax Exemption Set to Rise
William D. Fournier, Beth Shapiro Kaufman, Anne J. O'Brien, Megan E. Wernke; Caplin & Drysdale, Chartered;
Legal Alert/Article
June 3, 2014, previously published on May 16, 2014
On May 15, 2014, Governor O'Malley signed into law new legislation that will gradually increase the Maryland estate tax exemption from the current $1 million to match the indexed federal exemption in 2019. This means that Maryland's estate tax exemption will now be increasing annually. These...

 


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