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Caplin & Drysdale, Chartered Document Search Results (9) Sort by:  | DC Circuit Refuses to Stay Lower Court Ruling Requiring Disclosure of Funders of "Electioneering Communications"
Joseph M. Birkenstock, Kirk L. Jowers, Bryson B. Morgan, Trevor Potter, Matthew T. Sanderson; Caplin & Drysdale, Chartered;
Legal Alert/Article May 17, 2012, previously published on May 15, 2012 Late Monday night, a three-judge panel of the U.S. Court of Appeals for the D.C. Circuit refused to stay a federal district court's ruling in the Van Hollen case, which invalidated a 2007 Federal Election Commission rule regarding the disclosure of donors to organizations making...
| | New Retirement Plan Fee-Disclosure Rules Now Finalized
Ronald G. Cluett, Patricia Gimbel Lewis, Richard W. Skillman, Joanne C. Youn; Caplin & Drysdale, Chartered;
Legal Alert/Article April 11, 2012, previously published on April 5, 2012 In February 2012, the Department of Labor ("DOL") published final regulations requiring certain retirement plan service providers to furnish fee-related information to the plan administrators of the defined benefit and/or defined contribution plans with whom they contract (the...
| | Recent Developments
Michael W. Durham, Diara M. Holmes, Marcus S. Owens, Douglas N. Varley; Caplin & Drysdale, Chartered;
Legal Alert/Article March 6, 2012 We would like to report several recent developments of note to tax-exempt organizations
| | Senate-Passed "STOCK Act" Requires "Political Intelligence Consultants" to Register and Report under Lobbying Disclosure Act
Joseph M. Birkenstock, Kirk L. Jowers, Bryson B. Morgan, Trevor Potter, Matthew T. Sanderson; Caplin & Drysdale, Chartered;
Legal Alert/Article February 9, 2012, previously published on February 8, 2012 Late last week, the U.S. Senate overwhelmingly passed by a 96-3 margin the Stop Trading on Congressional Knowledge Act (the "STOCK Act"). The House version of the STOCK Act, with its 282 co-sponsors, is expected to be considered on the House floor later this week. President Obama has said...
| | Federal Judge Grants IRS "John Doe" Summons Seeking California Gift Tax Records
Beth Shapiro Kaufman, Lucy S. Lee, Scott D. Michel; Caplin & Drysdale, Chartered;
Legal Alert/Article January 2, 2012, previously published on December 22, 2011 A federal district court judge in California has granted the IRS's "John Doe" Summons request seeking to obtain the names and records of California taxpayers who, from 2005 to 2010, transferred property to their children or grandchildren for less than full consideration. The petition,...
| | District of Columbia Alters Treatment of Municipal Bond Interest
Beth Shapiro Kaufman, Lucy S. Lee, Michael G. Pfeifer; Caplin & Drysdale, Chartered;
Legal Alert/Article December 13, 2011, previously published on December 8, 2011 Effective January 1, 2012, the District of Columbia will no longer exempt the income on municipal bonds issued by all municipalities. Income from the following bonds will continue to be tax exempt for D.C. tax purposes . . .
| | LB&I Commissioner Provides Guidance to Examiners and Managers on the Codified Economic Substance Doctrine and Related Penalties
Mark D. Allison, Christopher S. Rizek, Charles M. Ruchelman; Caplin & Drysdale, Chartered;
Legal Alert/Article August 1, 2011, previously published on July 29, 2011 As most tax practitioners are aware, the Health Care and Education Reconciliation Act of 2010 added new section 7701(o) of the Internal Revenue Code (the "Code"). This provision codified the judicial doctrine of economic substance. Along with the new codification provision, a new penalty...
|  | Making Their Mark: The Supreme Court Clarified and Reshaped Class Action Law in the October 2010 Term
Kevin C. Maclay, Todd E. Phillips; Caplin & Drysdale, Chartered;
Legal Alert/Article August 1, 2011 The recent Supreme Court term has produced several decisions that will have a far-reaching impact on future class action litigation. Considering a range of disparate issues like arbitration, commonality, and materiality among others, the Court used this past term to answer questions that have...
|  | Supreme Court Holds that Loss Causation is Not Required to Obtain Class Certification in a Securities Class Action
Kevin C. Maclay, Todd E. Phillips; Caplin & Drysdale, Chartered;
Legal Alert/Article June 8, 2011 On Monday, June 6, 2011, the Supreme Court issued a unanimous decision in Erica P. John
Fund, Inc. v. Halliburton Co., ruling that plaintiffs in a private securities fraud class action need
not prove loss causation1 in order to obtain a certified class. That decision, authored by Chief
Justice...
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