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HTMLJune 30 Deadline Fast Approaching for Foreign Investment Reporting, Including Ownership in Certain Foreign Real Estate
Duane Morris LLP;
Legal Alert/Article
July 14, 2015, previously published on June 23, 2015
U.S. persons owning an interest in a foreign business enterprise may have an obligation to file a BE-10 report by June 30, 2015.

 

HTMLOngoing System Outage to Cause Significant Visa Processing Delays
Duane Morris LLP;
Legal Alert/Article
July 14, 2015, previously published on June 24, 2015
On June 9, 2015, the U.S. Department of State (DOS) experienced a technical issue that prevented U.S. Consulates and Embassies from conducting mandatory security checks prior to issuing visa stamps (required for most foreign nationals to enter the United States to work, study, visit or immigrate)....

 

HTMLConsiderations for Employers in Light of Supreme Court's Ruling Requiring All States to Recognize Same-Sex Marriage
Duane Morris LLP;
Legal Alert/Article
July 13, 2015, previously published on June 29, 2015
In Obergefell v. Hodges, the U.S. Supreme Court held, in a 5-4 opinion, that the Fourteenth Amendment to the Constitution requires that all states license marriages between two people of the same sex and recognize a marriage between people of the same sex when their marriage was lawfully licensed...

 

HTMLUK Supreme Court Finds That UK Member of Delaware LLC Is Entitled to Double Taxation Relief
Duane Morris LLP;
Legal Alert/Article
July 13, 2015, previously published on July 2, 2015
In an unexpected decision, the United Kingdom Supreme Court has held in Anson v Commissioners for Her Majesty’s Revenue & Customs [2015] UKSC 144 that a UK member of a Delaware limited liability company (“LLC”) was entitled to relief under the UK/US double taxation treaty (the...

 

HTMLDOL Proposes to Double Minimum Guaranteed Salary Required to Meet FLSA Exemptions
Duane Morris LLP;
Legal Alert/Article
July 13, 2015, previously published on July 6, 2015
The U.S. Department of Labor (DOL) has published its long-anticipated proposed changes to the Fair Labor Standards Act's (FLSA) white-collar exemptions (e.g., professional, administrative, executive, computer professionals and outside sales). 80 FR 38515 (July 6, 2015).

 

HTMLState Tax Advisory for Nevada and Illinois
Duane Morris LLP;
Legal Alert/Article
July 13, 2015, previously published on June 29, 2015
This Alert addresses recent developments in Nevada and Illinois state tax laws, including the commerce tax, live entertainment tax and passenger carrier tax in Nevada, as well as two administrative rulings issued by the Chicago Department of Finance related to remote uses of computers and the...

 

HTMLKey Milestones for the Automatic Exchange of Information Framework
Duane Morris LLP;
Legal Alert/Article
July 13, 2015, previously published on July 1, 2015
This Alert provides an indicative time table recording the key milestones in the Organisation for Economic Co-operation and Development's Automatic Exchange of Information framework agreed upon by the Early Adopters Group (which includes India, the United Kingdom, Isle of Man, Guernsey, Jersey,...

 

HTMLU.S. Department of Education Releases Guidance on Title IV Eligibility for Students Without a High School Diploma Who Are Enrolled in Eligible Career Pathway Programs
Duane Morris LLP;
Legal Alert/Article
July 13, 2015, previously published on June 25, 2015
On May 22, 2015, the U.S. Department of Education ("ED" or "the Department") released guidance regarding a December 2014 amendment to the Higher Education Act of 1965, as amended, that makes an individual without a high school diploma (or its recognized equivalent) or who did...

 

HTMLSupreme Court Upholds Availability of Tax Credits Under Affordable Care Act for Coverage Purchased Through Federal Exchange
Duane Morris LLP;
Legal Alert/Article
July 13, 2015, previously published on June 25, 2015
The U.S. Supreme Court issued the Obama administration a significant ruling in King v. Burwell by upholding the availability of tax credits under the Patient Protection and Affordable Care Act (the "Act") for coverage purchased by individuals through a federal exchange. At issue was a...

 

HTMLThink Your Income Tax Return Closed the Book on 2014? Taxpayers with Foreign Assets May Be Required to File a Report by June 30
Rodney N. Anello; Duane Morris LLP;
Legal Alert/Article
June 18, 2015, previously published on June 16, 2015
The Department of the Treasury's Financial Crimes Enforcement Network (FinCEN) published final regulations for reporting bank accounts, securities accounts and other financial accounts located in a foreign country on FinCEN Report 114 (the successor to the previously-used TD F 90-22.1, Report of...

 


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