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HTMLIRS Warns Plan Sponsors About Hardship Withdrawal Documentation
Brenna M. Clark, Adam B. Cohen, Brittany Edwards-Franklin, Andrea M. Gehman, Alice Murtos; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 17, 2015, previously published on April 16, 2015
In a recent Employee Plans Newsletter, the Internal Revenue Service (IRS) warned plan sponsors that they must obtain and keep documentation related to hardship withdrawals, particularly the documentation necessary to substantiate an employee’s immediate and heavy need for a hardship...

 

HTMLThis is Not a Joke: Federal Court to Consider Quill and Comity
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 15, 2015, previously published on April 14, 2015
In the ongoing saga over Colorado’s use tax reporting laws in Direct Marketing Association v. Brohl (DMA), the U.S. Court of Appeals for the Tenth Circuit ordered a full briefing on the Comity Doctrine and the Commerce Clause on April 13. The outcome of this case could have broad implications...

 

HTMLIRS Issues Updates to Employee Plans Compliance Resolution System
Brenna M. Clark, Adam B. Cohen, Brittany Edwards-Franklin, Andrea M. Gehman, Alice Murtos; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 14, 2015, previously published on April 14, 2015
In recent weeks, the IRS has issued two updates to its Employee Plans Compliance Resolution System (EPCRS). EPCRS allows plan sponsors to correct many documentary and operational errors that otherwise might jeopardize a plan’s tax-qualified status through one of three programs: the...

 

HTMLWill the FCC Answer Calls to Clarify the TCPA?
Keith J. Barnett, Thomas M. Byrne, Juan C. Garcia, Phillip E. Stano, Rocco E. Testani; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 9, 2015, previously published on April 9, 2015
We can now count an FCC Commissioner among those imploring the agency to act on the growing number of pending petitions asking for much needed clarification of regulations promulgated under the Telephone Consumer Protection Act (TCPA). On April 1, 2015, in his remarks before the Association of...

 

HTMLIf They Build It, Will They Come? ALAS Advisory Group Prepares Final Program Design to Present to MTC Executive Committee Amidst Light Early Interest From States
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 8, 2015, previously published on April 7, 2015
The Multistate Tax Commission’s (“MTC”) Arm’s-Length Adjustment Services Advisory Group (“the Group”) met via teleconference to continue working on the Final Program Design. States participating on the call were: Alabama, Florida, Kentucky, North Carolina,...

 

HTMLRecent Developments on Variable Annuity Captive Reinsurance and Hedging Risk Evaluation; and Impacts on VA Issuers
Frederick R. Bellamy, B. Scott Burton, Thomas W. Curvin, James R. Dwyer, Eric R. Fenichel; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 8, 2015, previously published on April 7, 2015
In the midst of the broader discussion within the insurance regulatory community regarding the financial risks potentially posed by captive reinsurers, the National Association of Insurance Commissioners (NAIC) has recently taken steps to evaluate the use of captive reinsurance for guaranteed...

 

HTMLShocker in the Sunshine State: Data Center Power Fees Not Subject to Florida Gross Receipts Tax
Madison J. Barnett, Charles C. Capouet; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 7, 2015, previously published on April 6, 2015
The Florida Department of Revenue determined that a Florida data center’s power fees are not subject to gross receipts tax but may be subject to sales tax. The taxpayer operates a colocation data center and purchases electricity to power the data center from a utility. The taxpayer’s...

 

HTMLLouisiana Court Gives Taxpayer the Edge: Trade-In Credits Reduce Sales Tax Base
Open Weaver Banks, Suzanne M. Palms; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 6, 2015, previously published on April 2, 2015
The Louisiana Court of Appeal held that GameStop, a video game retailer, correctly applied trade-in credits to reduce the sales price of new items in determining local sales tax due. GameStop accepted used games from its customers in exchange for a trade-in amount on a stored value card (an...

 

HTMLNew York Budget Incorporates More Significant Tax Changes
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 2, 2015, previously published on April 1, 2015
New York Governor Andrew Cuomo introduced his 2015-2016 budget and accompanying legislation on January 19, 2015 (the proposed legislation). After much negotiation, the Legislature just enacted the Budget Bill (the "2015 Budget"). As a result, New York’s tax law has been...

 

HTMLGeorgia Supreme Court Rejects Challenge to Property Tax Incentives
Michele Borens, Jonathan A. Feldman, Jeffrey A. Friedman, Todd A. Lard, Carley A. Roberts; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
April 2, 2015, previously published on April 1, 2015
On March 27, 2015, the Georgia Supreme Court rejected a challenge to the legal validity of property tax incentives in Georgia, largely on procedural grounds. SJN Properties, LLC v. Fulton County Bd. of Tax Assessors, No. S14A1493, 2015 WL 1393398 (Ga. Mar. 27, 2015).

 


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