Your search for Articles on taxation, found 2405 article(s).
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| 1 | Does Your Qualified Retirement Plan Need to Be Amended This Year? Craig R. Pett; Alston & Bird LLP; November 14, 2008, previously published on October 30, 2008 Recent IRS guidance has reminded plan sponsors of deadlines for amending qualified retirement plans. |
| 2 | Do You Need to Send an Annual Notice to Plan Participants? If So, You May Need to Do So by December 1, 2008 Craig R. Pett, Anne Tyler Hamby; Alston & Bird LLP; November 14, 2008, previously published on October 30, 2008 Plan sponsors of qualified plans may need to issue one or more annual notices to participants prior to the end of each plan year. |
| 3 | The OIG Issues and Advisory Opinion Approving a Nonprofit's Cost-Sharing Arrangement Joseph V. (Joe) Geraci, Mia C. Garcia; Brown McCarroll, L.L.P.; November 14, 2008, previously published on October 28, 2008 On October 21, 2008, the OIG posted Advisory Opinion 08-17 regarding a nonprofit, tax-exempt, charitable organization's proposal to provide financial assistance to cover cost-sharing obligations associated with certain outpatient drug treatments. |
| 4 | Final Warning! December 31, 2008 Deadline for Section 409A Compliance Robert C. Fleder, Lawrence I. Witdorchic; Paul, Weiss, Rifkind, Wharton & Garrison LLP; November 13, 2008, previously published on October 31, 2008 Section 409A regulates the timing of elections and payouts under nonqualified deferred compensation plans. |
| 5 | A Practical Guide to U.S. Tax Compliance Issues for Hedge Fund of Funds Leonard Schneidman; Pepper Hamilton LLP; November 11, 2008, previously published on October 2008 This memorandum is intended to provide a quick reference guide to the key U.S. income tax issues that may be encountered by a hedge fund-of-funds and its investors by virtue of the investments in the underlying hedge funds. |
| 6 | Underwater Options: Using Option Exchange Programs to Maintain Incentive and Retention Goals Miriam (Dusty) M. Burke, Dorene B. Cohen, David C. D'Alessandro; Vinson & Elkins LLP; November 8, 2008, previously published on October 27, 2008 Like the dot.com bust at the turn of the century, the current financial market issues and depressed stock prices may lead companies to reevaluate the effectiveness of their equity compensation programs, particularly with respect to underwater options. |
| 7 | IRS Requires Employer Identification Numbers for Disregarded Entities Beginning in 2009 Kevin C. Curry; Kean Miller Hawthorne D'Armond McCowan & Jarman, L.L.P.; November 8, 2008, previously published on October 27, 2008 Historically, the IRS has said that a disregarded entity could (and maybe should) use the owner's taxpayer identification number for income and other tax purposes. |
| 8 | Charitable Contributions from IRAs under the Tax Extenders and Alternative Minimum Tax Relief Act of 2008 Rice M. Tilley, John M. Collins, William D. Ratliff, J. Mitchell Miller, James O. Wyss, Danika Hudik Mendrygal, Jamie L. Harris, Rebecca Whitacre; Haynes and Boone, LLP; November 8, 2008, previously published on October 27, 2008 Congress finally acted to extend a number of individual tax benefits that expired at the end of 2007, including the opportunity to make direct, non-taxable transfers from an individual retirement account ("IRA") to certain charities. |
| 9 | The Dark Side of the Internet: States Now Imposing Taxes on Businesses Regardless of Physical Presence Kenneth K. Bezozo, Jeffrey M. Slade, Jeff W. Dorrill, Brandon S. Jones, Kim Stein Szarzynski; Haynes and Boone, LLP; November 8, 2008, previously published on October 27, 2008 Does your company operate its business over the internet or make sales through its website? Do your customers or other businesses refer business to your website? Depending on the circumstances and the state, you might have inadvertently fallen into an ever-expanding trap of "nexus" with... |
| 10 | Certain Matters for Banking Organizations to Consider When Deciding Whether to Raise Capital through the Troubled Asset Relief Program's Capital Purchase Program Gregory J. Lyons, Eric R. Fischer, Elizabeth Shea Fries, Jackson B.R. Galloway; Goodwin Procter LLP; November 8, 2008, previously published on October 27, 2008 The Emergency Economic Stabilization Act of 2008 (the "EESA"), enacted on October 3, 2008, established the Troubled Asset Relief Program ("TARP"), as reported in the October 3, 2008 Alert. |
