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HTMLFAPI And Offshore Captive Insurance Arrangements
Angelo Discepola; McCarthy Tetrault LLP;
Legal Alert/Article
August 6, 2015, previously published on July 28, 2015
Paragraph 95(2)(a.2) of the Income Tax Act (Canada)[1] was introduced as a measure to restrict the tax benefit associated with transferring income from the insurance of a risk in respect of a person resident in Canada, property situated in Canada or a business carried on in Canada (each a Canadian...

 

HTMLIRS Limits Scope of Determination Letter Program
Joan M. Cannon, Peter C. Langdon, Autumn G. Long; McGrath North Mullin & Kratz, PC LLO;
Legal Alert/Article
August 5, 2015, previously published on Third Quarter 2015
Due to limited resources and a need for greater efficiency, the IRS recently announced it will be eliminating the staggered five-year determination letter remedial amendment cycles for individually designed retirement plans in order to cut back on determination letter applications. Effective...

 

HTMLChicago Imposes New Taxes on its Residents
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
August 5, 2015, previously published on July 23, 2015
Last week, the Cook County commissioners raised the county sales tax by 1 percent, from 0.75 percent to 1.75 percent, in a 9-7 vote, NBCChicago reported. The board president blamed state lawmakers who failed to approve a pension reform plan that has been stalled for nearly two years. As it...

 

HTMLTax Rates For Irrevocable Trust Income Nears 50 Percent - are Annuities an Option?
William P. Ellsworth; Chuhak & Tecson, P.C.;
Legal Alert/Article
August 5, 2015, previously published on July 23, 2015
At only a modest income of $12,150, the tax brackets jump to the 39.6 percent federal rate for any non-distributed income of a non-grantor trust. For the sake of simplicity, non-distributed means that the trust earned the income and the trustee does not pay out the income to a beneficiary, while...

 

HTMLStates Take Action to Facilitate New Revenue Opportunities in the Craft Beer Trade
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
August 5, 2015, previously published on July 23, 2015
In May, we wrote about various states’ tax policies pertaining to up-and-coming trends in the alcoholic beverage industry, including hard cider and powdered alcohol. Making headlines recently is another product, craft beer, which is the fastest-growing segment of a $102 billion market,...

 

HTMLIndiana Department of Local Government Finance Website Now Tracks County Real Estate Assessment Notices
Nathan J. Hagerman; Taft Stettinius & Hollister LLP;
Legal Alert/Article
August 5, 2015, previously published on July 23, 2015
The Indiana Department of Local Government Finance (“DLGF”) has set up a webpage to track the mailing of notices of real estate assessment changes by Indiana counties (Form 11). The DLGF continually updates the tracking webpage as responses are received from counties.

 

HTMLIRS Proposes Regulations Regarding Disguised Payments for Services from Partnerships
Alejandro Ruiz; Greenberg Traurig, LLP;
Legal Alert/Article
August 5, 2015, previously published on August 3, 2015
On July 22, 2015, the Internal Revenue Service (the IRS) and the Treasury Department (Treasury) (i) issued proposed regulations (the proposed regulations) regarding disguised payments for services from partnerships and (ii) announced the upcoming modification of existing guidance on the tax...

 

HTMLGifters Should Act Now: The I.R.S. Signals That It May Stop A Popular Gifting Technique By Eliminating Discounts
Jonathan L. Grob, Matthew R. Ottemann; McGrath North Mullin & Kratz, PC LLO;
Legal Alert/Article
August 5, 2015, previously published on Third Quarter 2015
Longtime football fans may remember Don Meredith’s work as a commentator on Monday Night Football. When a game was effectively over, he was known for singing “Turn out the lights, the party’s over.” Unfortunately for many high net worth individuals, Don may be warming up his...

 

HTMLSouth Carolina: Department of Revenue Issues Several Advisory Rulings to Guide Taxpayers
David H. Godenswager, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
August 5, 2015, previously published on July 23, 2015
On June 25, 2015, the South Carolina Department of Revenue (SCDOR) issued an advisory Revenue Ruling 15-6 offering taxpayers guidance on when a tax lien expires.

 

HTMLJudge Strikes Down Montgomery County's Rain Tax
Margaret M. Witherup; Gordon Feinblatt LLC;
Legal Alert/Article
August 4, 2015, previously published on July 27, 2015
Last week, the Circuit Court for Montgomery County struck down the County's water quality protection charge - also known as a stormwater remediation fee or "rain tax" - on the grounds that the charge violates a State law requiring the fee to be reasonably related to the stormwater...

 


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