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HTMLIRS Seeks Comments to Promulgate Regulations for New Tax Examination and Collection Regime for Partnerships and LLCs
Charles M. Ruchelman; Caplin & Drysdale, Chartered;
Legal Alert/Article
March 18, 2016, previously published on Match 18, 2016
Late last year, Congress completely overhauled the rules by which the Internal Revenue Service ("IRS") examines partnerships and limited liability companies ("LLC"). With the stroke of a pen, Congress repealed over three decades of the Tax Equity and Fiscal Responsibility Act of...

 

HTMLIRS Warns of Phishing Scam Involving Tax-Related Information
Justin Edward Herdman, Jay Johnson, Todd S. McClelland; Jones Day;
Legal Alert/Article
March 17, 2016, previously published on March 2016
According to the IRS, a new phishing scheme is on the rise that targets employee W-2 forms and related records. As part of the scheme, a fake email purportedly from the CEO or another company executive is typically sent to a payroll or HR professional requesting employee W-2 forms and/or other...

 

HTMLIRS Guidance on Unconditional Opt-Out Payments
Eva A. Rasmussen; Clifton Budd & DeMaria, LLP;
Legal Alert/Article
March 16, 2016, previously published on March 16, 2016
Many employers offer employees a cash incentive (an "Opt-Out Payment"), if they waive coverage under the employer’s health plan. The rationale is that the Opt-Out Payment is less expensive than the employer's cost in subsidizing the coverage. Employers that offer Opt-Out Payments...

 

HTMLArizona: Lawmakers Consider First-In-The-Nation Tax Credit for Gun Training
Chad Arfons, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
March 15, 2016, previously published on March 3, 2016
At the end of January, Arizona House Majority Leader Steve Montenegro introduced HB 2494, which gives a maximum $80 tax credit to a gun purchaser for the costs of training courses or classes taken by the taxpayer, the taxpayer’s spouse or dependent. The bill’s language establishes that...

 

HTMLThe End of an Era—IRS Issues Additional Guidance on End of Determination Letter Application Program
Brenna M. Clark, Adam B. Cohen, Paul R. Lang, Alice Murtos, Meredith L. O'Leary; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
March 15, 2016, previously published on March 15, 2016
In 2015, the Internal Revenue Service (IRS) announced changes to its existing determination letter program, namely that the staggered remedial amendment cycle for individually designed retirement plans would end effective January 1, 2017, and the scope of the program would be limited to initial...

 

HTMLSouth Florida Alcohol and Liquor Licensing - A Snapshot
Valerie Lewis Haber; GrayRobinson, P.A.;
Legal Alert/Article
March 15, 2016, previously published on March 3, 2016
Many clients come to GrayRobinson’s Alcohol Law Group with the misconception that getting a beer and wine license, or liquor license in South Florida, (including the City of Miami, Miami Beach, Fort Lauderdale, Broward County or Palm Beach County,) will be a straightforward process. Before...

 

HTMLStore Credits Not Subject to Unclaimed Property, Says California Court
Wilson G. Barmeyer, Holly H. Smith, Phillip E. Stano, Steuart H. Thomsen, Mary Jane Wilson-Bilik; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
March 15, 2016, previously published on March 15, 2016
In a decision with potentially broad implications, a California Superior Court has held that merchandise credits not redeemable for cash are not subject to California's Unclaimed Property Law (UPL). The court also held that these credits qualified for exemption under the California unclaimed...

 

HTMLFinal Regulations Issued on Requirements for Certain Domestic Entities to Report Specified Foreign Financial Assets
Jill Misener, Shira Peleg; Withers Bergman LLP;
Legal Alert/Article
March 15, 2016, previously published on March 7, 2016
The IRS has issued final regulations requiring certain domestic corporations, partnerships, and trusts to file Form 8938 to report specified foreign financial assets. The regulations went into effect on February 23, 2016, and apply to taxable years beginning after December 31, 2015. Failure to...

 

HTMLFlorida Renews Its Membership: Florida DOR Finds Certain Online Membership Benefits Not Subject to Tax
Hanish S. Patel, Marc A. Simonetti; Sutherland Asbill & Brennan LLP;
Legal Alert/Article
March 15, 2016, previously published on March 14, 2016
The Florida Department of Revenue (DOR) determined that the sale of certain online membership benefits—early, exclusive access to products and deals and unlimited cloud data storage—were not subject to Florida sales tax or the Communications Service Tax (CST). However, the DOR added...

 

HTMLColorado: 10th Circuit Upholds Out-of-State Retailers’ Notice and Reporting Obligations
Chad Arfons, David M. Kall, Susan Millradt McGlone; McDonald Hopkins LLC;
Legal Alert/Article
March 15, 2016, previously published on March 3, 2016
In Direct Marketing Association v. Brohl (Brohl III), a case that has been working its way up and down the federal court system for several years, the 10th Circuit Court of Appeals held that the state of Colorado could require certain sellers to comply with notice and reporting obligations for...

 


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