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HTMLMunicipal Bond Interest Paid By a Bond Insurer After an Issuer’s Bankruptcy Discharge Can Remain Tax-Exempt
Maxwell D. Solet, Leonard Weiser-Varon; Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.;
Legal Alert/Article
February 27, 2015, previously published on December 22, 2014
In the aftermath of recent municipal bankruptcies in which issuers proposed and/or implemented bankruptcy plans involving partial discharges of the issuer’s payment obligation on insured bonds, there has been increased focus on whether municipal bond interest paid by a bond insurer after the...

 

HTMLOff-Key BABs: IRS Hits Wrong Note in Reissuance Analysis
Leonard Weiser-Varon; Mintz, Levin, Cohn, Ferris, Glovsky and Popeo, P.C.;
Legal Alert/Article
February 27, 2015, previously published on December 30, 2014
The IRS recently published a December 9, 2014 Chief Counsel Advice Memorandum to the effect that the defeasance of taxable Build America Bonds (BABs) causes a tax reissuance of the bonds, with the consequence that the municipal issuer ceases to be eligible for federal government interest subsidies...

 

HTMLIt’s the Most Wonderful Time of the Year: Making Gifts to Loved Ones
Barbara R. Grayson, Megan M. Okun; Mayer Brown LLP;
Legal Alert/Article
February 26, 2015, previously published on December 11, 2014
For people in the United States, the holiday season is often a time for making substantial gifts to family members and other loved ones. Larger gifts can be made using the federal Gift Tax Exemption and Generation-Skipping Transfer (“GST”) Tax Exemption. However, annual exclusion gifts...

 

HTMLPassage of Small Business Efficiency Act Gives Professional Employer Organizations Federal Certainty
Ted Nick Kazaglis, Todd Van Dyke; Jackson Lewis P.C.;
Legal Alert/Article
February 26, 2015, previously published on December 17, 2014
In a historic day for professional employer organizations (“PEO”) and the National Association of Professional Employer Organizations (“NAPEO”), Congress passed the Small Business Efficiency Act (“SBEA”) on December 16, 2014, bringing federal legislative...

 

HTMLThe German Federal Constitutional Court Declared the Inheritance Tax Law Not Fully Constitutional - Order of Continued Validity Until June 30, 2016
Ingo Kleutgens; Mayer Brown LLP;
Legal Alert/Article
February 26, 2015, previously published on December 30, 2014
In a judgement released on December 17, 2014 (1 BvL 21/12), the Federal Constitutional Court (Bundesverfassungsgericht - “BVerfG”) declared the applicable Inheritance and Gift Tax law partly (especially the exemption regulations for business assets) unconstitutional.

 

HTMLVirginia Supreme Court Holds That State Tax Commissioner's Interpretation Prevails Over County Commissioner's Interpretation in BPOL Case
Andrew Appleby, Charles Capouet; Sutherland Asbill Brennan LLP;
Legal Alert/Article
February 26, 2015, previously published on February 25, 2015
The Virginia Supreme Court held that the Arlington County Commissioner must defer to the Virginia Tax Commissioner regarding the methodology for calculating a local Business, Professional, and Occupational Licenses tax (“BPOL”) deduction. Arlington County levies a BPOL tax based on the...

 

HTMLFinancial Institution Cannot Assign Loans Based on Activities of Third Parties, Says Massachusetts Supreme Judicial Court
Zachary Atkins, Prentiss Willson; Sutherland Asbill Brennan LLP;
Legal Alert/Article
February 26, 2015, previously published on February 25, 2015
The Massachusetts Supreme Judicial Court (SJC) refused to allow a taxpayer, a financial institution, to assign its loan portfolios based on the location of third-party loan servicing activities for purposes of calculating its financial institution excise tax property factor. The taxpayer earned...

 

HTMLForeign Holders of Mexican Debt Securities Should Hold a Little Longer
Eugenio Grageda Nunez; Greenberg Traurig, S.C.;
Legal Alert/Article
February 25, 2015, previously published on December 10, 2014
Gains derived from the sale of Mexican public debt instruments listed abroad between two foreign tax residents will soon be exempt from Mexican tax. Currently, for Mexican income tax purposes, any gains derived from the transfer of publicly-traded bonds, securities and other credit instruments are...

 

HTMLMichigan Launches Offer-In-Compromise Program Starting Jan. 15, 2015
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
February 25, 2015, previously published on December 31, 2014
The Internal Revenue Service offer-in-compromise allows one to settle his or her tax debt for less than the full amount owed. The IRS generally approves an offer-in-compromise when it cannot expect to collect any more than the amount offered within a reasonable period of time.

 

HTMLCalifornia: Publication Helps Restaurateurs Manage Tax Issues
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
February 25, 2015, previously published on January 8, 2015
According to the 2014 publication by the National Restaurant Industry, restaurants are a driving force in California’s economy. The group reports that in 2013, there were 65,364 eating and drinking places in California, compared with almost one million nationwide.

 


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