Legal Articles: Caplin & Drysdale, Chartered

 







Document(s) published by this organization: 26


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HTMLIRS Issues First Partnership Audit Regulations
Charles M. Ruchelman; Caplin & Drysdale, Chartered;
Legal Alert/Article
August 23, 2016, previously published on August 8, 2016
On August 4, 2016, the Treasury Department issued its first temporary regulations under the new partnership audit and collection regime found in the Bipartisan Budget Act of 2015 (“BBA”). For partnership tax procedure practitioners, the regulations are interesting reading. The new...

 

Adobe PDFDelaware Bankruptcy Court Reaffirms the Viability of Class Proofs of Claim in PacSun Bankruptcy
Kevin C. Maclay, Todd E. Phillips, Sally J. Sullivan; Caplin & Drysdale, Chartered;
Legal Alert/Article
August 1, 2016, previously published on July 18, 2016
On June 22, 2016, the Bankruptcy Court for the District of Delaware allowed a putative creditor class to file a class proof of claim in the In re Pacific Sunwear of California, Inc., et al., bankruptcy proceedings.1 In granting the motion, the bankruptcy court applied its discretion to certify a...

 

HTMLThe Proposed 457 Regulations: Bona Fide Severance Pay Plan and Substantial Risk of Forfeiture
Joanne C. Youn; Caplin & Drysdale, Chartered;
Legal Alert/Article
July 28, 2016, previously published on July 11, 2016
Last month, the IRS issued comprehensive proposed regulations which mark the first official guidance since IRS Notice 2007-62 on the application of Code section 457 to certain deferred compensation plans of state and local governments and tax-exempt entities (the “Proposed...

 

HTMLNew York Passes New Legislation Affecting Political Activity at the Local and State Level
Trevor Potter, Matthew T. Sanderson, Douglas N. Varley; Caplin & Drysdale, Chartered;
Legal Alert/Article
July 27, 2016, previously published on July 5, 2016
Governor Andrew Cuomo is expected to sign newly passed legislation that could dramatically alter the disclosure obligations of some entities and individuals who engage in state- and local-level political activity in the State of New York. This reform measure’s principal elements do the...

 

HTMLRecent Litigation Addresses the Benefit Plans of Religious Organizations
Joanne C. Youn; Caplin & Drysdale, Chartered;
Legal Alert/Article
July 12, 2016, previously published on June 13, 2016
The retirement and health plans of churches and certain other religious organizations are entitled to specific exemptions under federal benefits laws. These include an exemption from the fiduciary, funding, and other requirements of the Employee Retirement Income Security Act of 1974...

 

HTMLThe Panama Papers and the U.S. Response: New Risks for Financial Institutions, Clients and Advisors
Mark E. Matthews, Scott D. Michel, Cono R. Namorato; Caplin & Drysdale, Chartered;
Legal Alert/Article
May 18, 2016, previously published on May 18, 2016
The massive Panama Papers leak from the law firm Mossack Fonseca has exposed a variety of suspicious and possibly illegal activity and drawn the attention of tax enforcement authorities and investigators worldwide. On May 9, 2016, the International Consortium of Investigative Journalists (ICIJ),...

 

HTMLProducts Liability Plaintiffs Prevented From Seeking Recovery Against New GM Because the Bankruptcy Court Found Their Claims Were Not Assumed by New GM
Jeanna Rickards Koski, Todd E. Phillips; Caplin & Drysdale, Chartered;
Legal Alert/Article
April 27, 2016, previously published on April 25, 2016
On April 15, 2016, the Bankruptcy Court for the Southern District of New York (the “Bankruptcy Court”) halted the attempt of plaintiffs who were injured in an accident involving a General Motors vehicle to seek recourse against General Motors LLC (“New GM”) in state court,...

 

HTMLTreasury Announces Regulations to Address Use of U.S. LLCs to Disguise Beneficial Ownership
J. Clark Armitage, Kirsten Burmester, Scott D. Michel, Michael G. Pfeifer, H. David Rosenbloom; Caplin & Drysdale, Chartered;
Legal Alert/Article
April 26, 2016, previously published on April 5, 2016
In a statement issued on March 30th, the U.S. Treasury Department announced that it will soon be issuing proposed regulations that will require foreign-owned, single-member LLCs to disclose to the IRS their beneficial owners. Penalties could be significant for continued non-compliance, and...

 

HTMLThe New Fiduciary Rules: Considerations for Employers
Joanne C. Youn; Caplin & Drysdale, Chartered;
Legal Alert/Article
April 13, 2016, previously published on April 12, 2016
Last week, the Department of Labor ("DOL") published final regulations (the "Final Rules") addressing who is a fiduciary of an employee benefit plan or IRA by virtue of rendering investment advice to the plan, its participants, and/or the IRA owner. The potential impact of the...

 

HTMLCalifornia Limits "Ride-Along" Lobbying Exception to Employees who are Subject Matter Experts
Bryson B. Morgan, Trevor Potter, Matthew T. Sanderson; Caplin & Drysdale, Chartered;
Legal Alert/Article
March 24, 2016, previously published on March 24, 2016
On March 17, 2016, the California Fair Political Practices Commission ("FPPC") amended its regulations to narrow the so-called "ride-along" exception. The exception is now available only to in-house employees who act as "subject matter experts" in communicating with...

 


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