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Proskauer Rose LLP Document Search Results (378) Show: results per page Sort by:  | Like-kind Exchange of Life Insurance Policies - PLR 201304003
Proskauer Rose LLP;
Legal Alert/Article May 3, 2013, previously published on May 2013 The IRS privately ruled that the exchange by an irrevocable trust of a second-to-die life insurance policy for a new first-to-die policy would qualify as a like-kind exchange under Internal Revenue Code Section 1035 with no recognition of gain or loss.
| | Late GST Exemption Allocation ¿ PLR 201313003
Proskauer Rose LLP;
Legal Alert/Article May 3, 2013, previously published on May 2013 The IRS exercised its discretion to allow a taxpayer to make a late allocation of GST exemption. Over a six-year period, the taxpayer made transfers to two irrevocable trusts he created for the benefit of his issue. The transfers occurred sometime prior to the enactment of the automatic allocation...
| | Favorable "DING Trust" Rulings - PLRs 201310002 - 201310006
Proskauer Rose LLP;
Legal Alert/Article May 3, 2013, previously published on May 2013 In five related rulings, the IRS issued favorable holdings addressing the income and gift tax consequences of so-called "DING trusts." The acronym stands for "Delaware Incomplete Non-Grantor" trusts, but the trust does not need to be established in Delaware. In fact, the trusts...
| | Agencies Issue New FAQs Regarding Implementation of ACA
James R. Napoli; Proskauer Rose LLP;
Legal Alert/Article May 2, 2013, previously published on April 30, 2013 The US Departments of Labor, Health and Human Services (HHS), and the Treasury (the “Agencies”) jointly issued yesterday a document entitled “FAQs about the Affordable Care Act Implementation Part XV” (“FAQs”) addressing four issues of concern with respect to...
| | Recent IRS Guidance Concerning 403(b) Plans
Lisa Berkowitz Herrnson; Proskauer Rose LLP;
Legal Alert/Article May 2, 2013, previously published on April 29, 2013 Final Internal Revenue Code Section 403(b) regulations which became effective January 1, 2009 require that plan sponsors adopt written 403(b) Plan documents. A 403(b) Plan is a form of defined contribution retirement plan that may only be offered by employers that are tax-exempt entities under...
| | The UFL's Fumbling Attempts to Survive
Proskauer Rose LLP;
Legal Alert/Article April 30, 2013, previously published on April 2013 Football is a tough sport, and sometimes a team has to call a time out to get a breather and regroup. In October 2012, the United Football League (the "UFL") took a break to deal with the money woes that have plagued the league almost since its inception.
| | U.S. Government Formally Seeks Supreme Court Review Of Recess Appointment Case
Mark Theodore; Proskauer Rose LLP;
Legal Alert/Article April 30, 2013, previously published on April 26, 2013 As noted here earlier, the government announced its intention to seek Supreme Court review of the DC Circuit decision which held that the President’s recess appointments to the NLRB were unconstitutional. The 138 page document NLRB v. Noel Canning, A Div. of Noel Corp., Cert Petition (April...
| | Can I Borrow the Car? I Promise I'll Be Careful ...
Proskauer Rose LLP;
Legal Alert/Article April 30, 2013, previously published on April 2013 Mark Hales has driven a lot of fast cars, both as a Formula One driver and in his subsequent career as a freelance auto racing journalist. You'd think he could drive a car without ruining the engine, or so thought David Piper, also a distinguished former racing driver. But when Hales borrowed an...
| | The (Gold) Gloves Are Off
Proskauer Rose LLP;
Legal Alert/Article April 30, 2013, previously published on April 2013 Cincinnati Reds second baseman Brandon Phillips has a lot to say. He's well-known for being outspoken, and he's a prolific tweeter on his @DatDudeBP account, which boasts over 650,000 followers. But he's also got the goods, as reflected in the six-year, multimillion dollar contract he signed with...
| | PBGC Seeks Involuntary Plan Termination before Plan Sponsor’s Proposed Share Sale
Justin Stanley Alex; Proskauer Rose LLP;
Legal Alert/Article April 30, 2013, previously published on April 28, 2013 On April 18, 2013, PBGC filed a complaint (PBGC v. Saint-Gobain Corp. Benefits Comm., E.D. Pa. Case No. 13-02069) to involuntarily terminate a defined benefit plan sponsored by Saint-Gobain Containers, Inc. before Ardagh Group, S.A. acquires Saint-Gobain through a share purchase. PBGC alleges that...
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