Searching Content indexed under Income Tax by Hunton Andrews Kurth LLP ordered by Published Date Descending.
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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
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
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
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
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
Mitigating The Impact Of The 280G Golden Parachute Rules
Section 280G of the Internal Revenue Code ("280G") (i) denies a corporate deduction for federal income tax purposes and (ii) imposes a 20% excise tax on the "disqualified individual" (e.g., officer)...
United States
5 Oct 2017
CEO Pay Ratio Disclosure: State And Local Governments May Add To Burden
Some state and local governments are attempting to apply new taxes and other charges to publicly traded companies with disclosed pay ratios that exceed certain thresholds.
United States
11 Aug 2017
Special Reporting Requirements Regarding Exercises Of Incentive Stock Options And Transfers Of Stock Acquired Under Employee Stock Purchase Plans (2017 Update)
IRS Form 3921 is used for the reporting of exercises of incentive stock options. Copy A of Form 3921 is filed with the IRS, Copy B is delivered to the exercising employee...
United States
17 Jan 2017
Say Goodbye To Leveraged Partnership Transactions: New Federal Income Tax Regulations Address Disguised Sales And Allocations Of Partnership Debt
The Treasury Department and the IRS this week released a package of partnership tax regulations regarding Section 707 disguised sales and Section 752 debt allocations...
United States
17 Oct 2016
83(b) Filing Requirements Modified Under New Final Regulations
The IRS recently adopted final regulations that eliminate the requirement that taxpayers who have made an election under Code Section 83(b) with respect to receipt of restricted property file...
United States
22 Aug 2016
U.S. Supreme Court To Decide On Tax Treatment Of Severance Payments
Employers frequently make severance payments to executives, managers, and other employees who are involuntarily terminated.
United States
26 Nov 2013
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