Searching Content indexed under Tax by Hunton Andrews Kurth LLP ordered by Published Date Descending.
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IRS To Seek Comment On Key Issues To Be Interpreted In Section 45Q Tax Credit
The Department of Treasury and Internal Revenue Service ("IRS") have released Notice 201932 seeking comment on key issues to be interpreted in the Section 45Q carbon oxide sequestration tax credit.
United States
20 May 2019
New TEFRA Regulations For Qualified Private Activity Bonds
As part of the 1982 Tax Equity and Fiscal Responsibility Act (TEFRA), Congress implemented new rules pertaining to the issuance of tax-exempt private activity bonds.
United States
26 Mar 2019
Privacy & Information Security Law Blog: EDPB Issues Statement On U.S. Foreign Account Tax Compliance Act
On February 25, 2019, the European Data Protection Board (the "EDPB") issued a statement regarding the transfer of personal data from Europe to the U.S. Internal Revenue Service for purposes of the U.S. FATCA.
United States
8 Mar 2019
What Are The Tax Impacts Of Brexit?
Brexit—the formal departure of the United Kingdom (the UK) from the European Union (the EU), pursuant to the referendum held in the UK in June 2016—is imminent: the UK will cease to be a member of the EU on March 29, 2019.
7 Mar 2019
The Nickel Report: FERC November 2018 Open Meeting Highlights
Comments on the NOPR are due thirty days after it is published in the Federal Register.
United States
5 Dec 2018
Hunton Insurance Recovery Blog: Georgia Court Of Appeals Holds That Policyholder Can "Stack" The Limits Of Each Primary Policy After Asbestos Claim
A Georgia Court of Appeals judge recently ruled that Scapa Dryer Fabrics was entitled to $17.4 million worth of primary coverage from National Union Fire Insurance Company of Pittsburgh...
United States
15 Nov 2018
C-Suite Compensation Center Blog: ISOs: No Item Of Adjustment For AMT Purposes If Exercise And Sell Within Same Calendar Year
Did you exercise (or are planning to exercise) an incentive stock option ("ISO") during calendar year 2018?
United States
15 Nov 2018
Opportunity Zone Update - IRS Issues Proposed Regulations, Revenue Ruling 2018-29 And Form 8996
On October 19, 2018, the Internal Revenue Service issued (a) highly-anticipated, first set of proposed regulations (REG-115420-18) providing guidance on investing in Qualified Opportunity Funds ...
United States
26 Oct 2018
C-Suite Compensation Center: Tip Of The Week: 4 Ideas To Ease Tax Obligations When Equity Awards Vest During A Blackout Period
All publicly-traded issuers have (or should have) a blackout policy that prohibits a designated individual from engaging in open-market transactions whenever such individual possesses material...
United States
10 Oct 2018
C-Suite Compensation Center: Tip Of The Week: Pros And Cons Of Making An 83(b) Election
If an employer grants one of its employees a restricted stock award, should that employee make an 83(b) election ...
United States
26 Sep 2018
Blockchain Legal Resource: Canadian Bitcoin Fund Granted Mutual Fund Trust Status
This system enables daily settlements, which is an upgrade over the previous 30-day redemption period for FBC Bitcoin Trust purchases.
United States
18 Sep 2018
Hunton Retail Law Resource: SCOTUS Tax Ruling And New Tariffs Could Affect Retail M&A Activity
A recent Supreme Court ruling regarding sales taxes and new tariffs on Chinese imports instituted by the Trump administration will impact many retailers, which could in turn have an effect on M&A activity in the retail industry.
United States
4 Sep 2018
IRS Announces Campaign Focused On Interest Capitalization For Self-Constructed Assets
On May 21, 2018, the Internal Revenue Service ("IRS") announced the identification and selection of six Large Business & International division ("LB&I") compliance campaigns.
United States
4 Sep 2018
C-Suite Compensation Center: Preserving The Deduction: Certain 162(m) Action Items Triggered By Notice 2018-68
The timing of this post is triggered by Notice 2018-68 that was issued by the IRS on August 21, 2018.
United States
3 Sep 2018
C-Suite Compensation Center: IRS Guidance Under Section 162(m)
The IRS guidance comes in the form of Notice 2018-68.
United States
3 Sep 2018
Federal Energy Regulatory Commission To Eliminate Income Tax Allowances For Master Limited Partnerships
On March 15, 2018, the Federal Energy Regulatory Commission ("Commission") unanimously decided to change its policy regarding income tax allowances for Master Limited Partnerships ("MLPs")...
United States
16 Mar 2018
New Tax Laws: Maximizing Deductions After Elimination Of Compensatory Deductions Under Section 162(m)
As was discussed in last month's newsletter, the recently enacted Tax Cuts and Jobs Act of 2017 (the "TCJA") amended the Internal Revenue Code of 1986 to eliminate the performance-based exception to the $1mm deduction limit under Section 162(m) of the Internal Revenue Code of 1986 ("Section 162(m)").
United States
25 Jan 2018
Special Reporting Requirements For Incentive Stock Options – 2018 Update
Section 6039 of the Internal Revenue Code of 1986, as amended (the "Code"), imposes reporting requirements on each corporation with respect to (i) the transfer by the corporation of stock due...
United States
9 Jan 2018
Goodbye 2017, Hello Tax Reform
H.R.1, known as the Tax Cuts and Jobs Act or the "Tax Act," was signed into law on December 22, 2017. Notably, while this much anticipated tax reform legislation contains a number ...
United States
4 Jan 2018
Pay A Bonus Early To Increase A Corporation's Cash Flow?
If the pending federal tax legislation is approved and a reduced corporate tax rate becomes effective January 1, 2018, then corporations should consider whether the timing of a bonus payment ...
United States
1 Dec 2017
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