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HTMLTreasury Proposes Significant Changes to U.S. Model Tax Treaty
J. Clark Armitage, Peter A. Barnes, Neal M. Kochman, Patricia Gimbel Lewis, H. David Rosenbloom; Caplin & Drysdale, Chartered;
Legal Alert/Article
July 3, 2015, previously published on May 26, 2015
On May 20, 2015, the Treasury Department released five proposed changes to the U.S. Model Income Tax Treaty (the U.S. Model). The changes represent part of an extensive and ongoing overhaul of this document, which was last updated in 2006. According to Treasury officials, the proposed revisions are...

 

HTMLSupreme Court Ruling on Same-Sex Marriage Impacts Employee Benefit Plan Administration
Ronald G. Cluett, Joanne C. Youn; Caplin & Drysdale, Chartered;
Legal Alert/Article
July 1, 2015, previously published on July 1, 2015
As most readers will already be aware, the Supreme Court's recent ruling in Obergefell mandates that same-sex marriage must now be licensed and recognized at the state level. While the ruling is unambiguous that the right to same-sex marriage is protected under the Fourteenth Amendment, future...

 

HTMLInvestment Advice and ERISA Fiduciary Responsibility
Ronald G. Cluett, Joanne C. Youn; Caplin & Drysdale, Chartered;
Legal Alert/Article
May 29, 2015, previously published on May 26, 2015
Last month, the Department of Labor ("DOL") published new proposed regulations (the "Proposed Rules") addressing who is a fiduciary of an employee benefit plan by virtue of rendering investment advice to the plan or its participants.[1] As the specific details of the Proposed...

 

HTMLTreasury Proposes Significant Changes to U.S. Model Tax Treaty
J. Clark Armitage, Peter A. Barnes, Neal M. Kochman, Patricia Gimbel Lewis, H. David Rosenbloom; Caplin & Drysdale, Chartered;
Legal Alert/Article
May 28, 2015, previously published on May 26, 2015
On May 20, 2015, the Treasury Department released five proposed changes to the U.S. Model Income Tax Treaty (the U.S. Model). The changes represent part of an extensive and ongoing overhaul of this document, which was last updated in 2006. According to Treasury officials, the proposed revisions are...

 

HTMLMaryland Taxpayers Win Income Tax Case in Supreme Court
William D. Fournier, Beth Shapiro Kaufman; Caplin & Drysdale, Chartered;
Legal Alert/Article
May 25, 2015, previously published on May 20, 2015
The U.S. Supreme Court ruled in favor of Maryland taxpayers on an income tax issue in Comptroller of the Treasury of Maryland v. Wynne, decided on May 18, 2015. Maryland residents file a single tax return that collects both the Maryland state income tax and any income taxes imposed by the county or...

 

HTML"Steering" the Cadillac Tax: An Opportunity for Employers and Other Stakeholders
Ronald G. Cluett, Joanne C. Youn; Caplin & Drysdale, Chartered;
Legal Alert/Article
March 24, 2015, previously published on March 4, 2015
The excise tax on high-cost, employer-sponsored health coverage (commonly referred to as the "Cadillac Tax") first received considerable attention when the Patient Protection and Affordable Care Act was enacted in 2010. The Cadillac Tax is effective for taxable years beginning after...

 

HTMLIRS Releases Additional Guidance on Reporting Health Coverage Information
Ronald G. Cluett, Joanne C. Youn; Caplin & Drysdale, Chartered;
Legal Alert/Article
March 4, 2015, previously published on February 25, 2015
As the fifth anniversary of its enactment fast approaches, employers continue to confront significant challenges in determining and meeting their obligations under the Patient Protection and Affordable Care Act of 2010, as amended ("PPACA"). This is unsurprising given the fact that many...

 

HTMLNYC Proposed Tax Code Changes Would Affect Businesses Large and Small
Mark D. Allison, Rachel Leigh Partain, Clinton G. Wallace; Caplin & Drysdale, Chartered;
Legal Alert/Article
January 23, 2015, previously published on January 13, 2014
A proposal by the Mayor of New York City to change the City's corporate tax structure would, for the first time, tax certain businesses that have no physical presence in New York City but that do business in the City or with City residents. If adopted, the changes would take effect retroactively as...

 

Adobe PDFIncreased Campaign Contribution Limits in 2015 Omnibus Appropriations Act
Rachel E. Goldstein, Kirk L. Jowers, Trevor Potter, Matthew T. Sanderson; Caplin & Drysdale, Chartered;
Legal Alert/Article
January 10, 2015, previously published on December 17, 2014
President Obama signed an omnibus appropriations bill into law on December 16, 2014 that, among other things, substantially increases the limits on the amounts that individuals and PACs may contribute to national political party committees.

 

HTMLSwitzerland Narrows Advance Notice to Account Holders of Treaty Requests: Americans with Unreported Accounts Impacted
Mark D. Allison, Mark E. Matthews, Scott D. Michel; Caplin & Drysdale, Chartered;
Legal Alert/Article
December 23, 2014, previously published on December 16, 2014
Switzerland will now more liberally permit disclosure of bank account information to the U.S. government without advance notice to the account owner. Under prior law, if U.S. authorities requested that a Swiss bank identify an American with an account, the account holder almost always received...

 


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