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The IRS has issued final regulations that permit employers and IRA providers to offer ‘qualified longevity annuity contracts’ or ‘QLACs’ under defined-contribution plans and IRAs.
This issue of Perspectives focuses on recent ERISA fiduciary and tax decisions, which have special importance to plan sponsors and plan fiduciaries.
Pillsbury has announced the appointment of 10 partners to firm-wide practice and industry leadership posts.
The California Court of Appeal for the Second Appellate District has affirmed the Superior Court ruling in Ocean Avenue LLC v County of Los Angeles.
Since the advent of ‘say-on-pay’, the plaintiffs’ securities bar has attempted to rustle up claims relating to executive compensation matters discussed in proxy statements.
A jury in Miami has issued a verdict against a taxpayer for $2.2m in fees, interest and civil penalties for failing to file FBARs for his Swiss bank accounts.
Pillsbury has announced that for 2014, Chambers USA has ranked 86 individual Pillsbury lawyers, with 12 partners recognised in two or more categories for a total of 98 individual lawyer rankings.
Maryland governor Martin O’Malley has signed into law HB 739, which contains revisions to the Maryland estate tax law.
On 31 March 2014, the New York State legislature passed and governor Andrew Cuomo signed into law the New York State 2014–15 Budget Bill.
The first instalment payment for the new San Francisco gross receipts tax is due on 30 April 2014.
Assembly Bill 561, which stalled in the California Legislature last year, is back for reconsideration, with amendments.
Deadlines coming for multinationals’ retirement plans and US taxpayers with foreign financial interests
In 2010, the US enacted a sweeping change in enforcement of its tax laws on foreign financial interests, the Foreign Account Tax Compliance Act.
In this video, Greg Laughlin discusses the legislative steps being taken to prevent future large-scale government bailouts of distressed financial institutions.
In a set of comprehensive regulations affecting non-agricultural leasing on Indian land, the Department of the Interior, BIA, has made sweeping changes.
The IRS has issued its first major ruling on the US federal tax implications of transactions in, or transactions that use, Bitcoin and other convertible virtual currencies.
Go-Biz announces California competes tax credit application period — and it ends in less than one month
Go-Biz has notified the public that it will only accept California Competes Credit applications for the current fiscal year between 19 March 2014 and 14 April 2014.
While companies own assets with millions of dollars of embedded software, few companies are maximising their property tax savings through the embedded software exemption.
On 10 February 2014, the IRS published long-awaited regulations on the employer shared responsibility provisions under the Patient Protection and Affordable Care Act.
California has replaced the Enterprise Zone Hiring Credit with the New Employment Credit and the California Competes Credit.
The Ninth Circuit has held that state and local governments lack the power to tax permanent improvements built on non-reservation land that is held in trust by the federal government.