Legal Articles: Caplin & Drysdale, Chartered

 







Document(s) published by this organization: 25


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HTMLCalifornia Enhances Lobbying Disclosure Requirements for Lobbyist Employers and "$5,000 Filers"
Rachel E. Goldstein, Bryson B. Morgan, Trevor Potter, Matthew T. Sanderson; Caplin & Drysdale, Chartered;
Legal Alert/Article
February 2, 2016, previously published on January 25, 2016
The California Fair Political Practices Commission ("FPPC") by unanimous vote on January 21, 2016 revised its regulation governing the disclosure of lobbying expenditures by lobbyist employers and so-called "$5,000 filers." These more comprehensive disclosures will be required...

 

HTMLIs It the Real Thing? The IRS Makes $9+ Billion of Transfer Pricing Adjustments Against The Coca-Cola Company 
J. Clark Armitage, Patricia Gimbel Lewis, Natalie Punchak; Caplin & Drysdale, Chartered;
Legal Alert/Article
January 7, 2016, previously published on December 23, 2015
On September 17, 2015, the IRS issued a statutory notice of deficiency to the Coca-Cola Company, increasing its federal income taxes for 2007-2009 by $3.3 billion, based primarily on transfer pricing adjustments exceeding $9 billion. On December 14, 2015, Coca-Cola petitioned the U.S. Tax Court to...

 

HTML2016 Federal and State Estate Gift Tax Exemptions for D.C., Maryland, and Virginia
William D. Fournier, Beth Shapiro Kaufman, Anne J. O'Brien, Megan E. Wernke; Caplin & Drysdale, Chartered;
Legal Alert/Article
December 29, 2015, previously published on December 28, 2015
Each year, certain estate, gift and generation-skipping transfer tax figures are subject to inflation adjustments. This client alert addresses inflation adjustments and other changes in federal and state estate and gift tax exemptions, that take effect January 1, 2016, for D.C., Maryland, and...

 

HTMLPolitical Intelligence Firm Fined $375,000, Underscoring Need to Tailor Insider Trading Policies to Interactions with Government
Rachel E. Goldstein, Bryson B. Morgan, Trevor Potter, Matthew T. Sanderson; Caplin & Drysdale, Chartered;
Legal Alert/Article
December 22, 2015, previously published on December 1, 2015
On November 24, 2015, the Securities Exchange Commission announced the conclusion of a four-year investigation into Washington, D.C., political intelligence firm Marwood Group Research, LLC, for sharing material non-public information ("MNPI") about future government actions with hedge...

 

HTMLCharitable IRA Rollovers Made Permanent In Recent Extenders Bill
William D. Fournier, Beth Shapiro Kaufman, Joanne C. Youn; Caplin & Drysdale, Chartered;
Legal Alert/Article
December 22, 2015, previously published on December 21, 2015
On December 18, 2015, President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015 (the "Act"). The legislation made permanent or extended many of the tax provisions that had previously been extended two years at a time. Included in the Act was the opportunity for...

 

HTMLCongress Enacts Entirely New Tax Examination and Collection Regime for Partnerships
Mark D. Allison, Rachel Leigh Partain, Christopher S. Rizek, Charles M. Ruchelman, T. Joshua Wu; Caplin & Drysdale, Chartered;
Legal Alert/Article
December 10, 2015, previously published on December 10, 2015
A byproduct of the Bipartisan Budget Act of 2015 (the "Act") is a fundamental change to the rules by which partnerships, and entities that elect to be treated as partnerships for tax purposes (e.g. limited liability companies) (hereinafter jointly referred to as "partnerships"),...

 

HTMLU.S. Passports in Jeopardy for Taxpayers Owing the IRS
Mark D. Allison, Niles A. Elber, Victor A. Jaramillo, Dianne C. Mehany, Charles M. Ruchelman; Caplin & Drysdale, Chartered;
Legal Alert/Article
December 9, 2015, previously published on December 9, 2015
On December 4, the United States dramatically increased the consequences of tax non-compliance when President Obama signed into law the Fixing America's Surface Transportation Act (the "FAST Act"). The statute includes a provision placing at risk the holding of a U.S. passport for any...

 

HTMLDOL Releases 2015 Form 5500 Including New IRS Compliance Questions
Joanne C. Youn; Caplin & Drysdale, Chartered;
Legal Alert/Article
December 9, 2015, previously published on December 9, 2015
The Department of Labor recently released the 2015 version of the Form 5500, the annual report which must be filed by certain employee benefit plans subject to ERISA. As previously announced by the IRS, three of the Schedules to the 2015 version include new IRS compliance questions for retirement...

 

HTMLSteps Foreign Persons Can Take to Avoid Unnecessary U.S. Estate Tax
Kirsten Burmester, Beth Shapiro Kaufman, Dianne C. Mehany; Caplin & Drysdale, Chartered;
Legal Alert/Article
November 9, 2015, previously published on November 9, 2015
A recent CNBC report suggests that several billion dollars of estate tax due from the estates of foreign decedents on investments in U.S. stock and real estate goes uncollected by the IRS every year. The report noted a large discrepancy between the amount of foreign investment in these assets and...

 

HTMLThe Final OECD BEPS Tome Has Arrived
J. Clark Armitage, Peter A. Barnes, Neal M. Kochman, Patricia Gimbel Lewis, H. David Rosenbloom; Caplin & Drysdale, Chartered;
Legal Alert/Article
October 8, 2015, previously published on October 8, 2015
Remarkably on schedule, the OECD this week issued a comprehensive and integrated set of measures to attack base erosion and profit shifting (BEPS) on a global basis. Comprising 15 "Actions" on central issues such as transfer pricing, country-by-country reporting and transfer pricing...

 


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