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Morgan Lewis
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Fax: +1 202 7393001
1111 Pennsylvania Ave., NW
Washington, DC
United States
By Adam Beckerink, Matthew S. Mock
The Illinois Department of Revenue has published guidance on the impact of federal tax reform on Illinois taxpayers, including with respect to the repatriation transition tax ...
By Lindsay Jackson, Michael Richman, Daniel Kleinman
In a 2-1 decision, the US Court of Appeals for the Fifth Circuit struck down the US Department of Labor's (DOL) fiduciary rule, deciding in favor of a number of leading financial services industry ...
By Lindsay Jackson, Michael Richman, Daniel Kleinman
What does this mean, and what should financial institutions do now?
By Nathan Hochman, Andrew D. Allen
The Offshore Voluntary Disclosure Program, which offers US taxpayers the chance to pay substantially less in back taxes, interest, and penalties on unreported offshore accounts...
By J. Daniel Skees, Arjun Ramadevanahalli
The North American Electric Reliability Corporation (NERC) filed a Notice of Penalty summarizing an agreement by an unidentified electric utility to pay a $2.7 million penalty ...
By Jeffrey Hurwitz, Rick Rothman
A new policy memorandum means that some proposed projects at large-emitting facilities would not be subject to major clean air new source review obligations.
By Eric Bord, Eleanor Pelta, A. James Vázquez-Azpiri
Final Action dates for China and India EB-1 categories will retrogress, while EB-2 China and EB-3 India will advance.
By Mary Hevener, Patrick Rehfield, Adam Beckerink, Cosimo A. Zavaglia
Due to the varying methods of state conformity to the Internal Revenue Code, both the prior and current versions of Section 162(m) continue to be a consideration for state taxes.
By Joshua Brady, Peter Daub, Jeffrey Funston, Richard LaFalce
In a recently released memorandum, the Internal Revenue Service suggests an expansion of those risks qualifying for the favorable tax treatment accorded insurance risks.
By John Battenfeld, Kathy Gao
The March 5 ruling, which will apply retroactively, establishes a method that will result in a much higher overtime rate than the federal method.
By J. Daniel Skees, Arjun Ramadevanahalli
A seven-figure penalty reported by the North American Electric Reliability Corporation demonstrates the potentially severe consequences for electric utilities related to improper data...
By Matthew Elkin, Shira Helstrom
Many tax-exempt organizations can now change their state of organization and retain their current tax exemption.
By Mary Hevener, Zaitun Poonja, Mims Zabriskie, Leslie E. DuPuy
The adoption of Internal Revenue Code Section 83(i) under recent US tax reform will allow certain private company employees to defer federal income tax ...
By Sarah-Jane Morin, Nicola Y. Liu
The Internal Revenue Service issued new instructions for the Employer Identification Number application process in December 2017.
By Zane David Memeger, David Miller, Eric Sitarchuk, Alexandra M. Lastowski
Recent statements by top US Department of Justice officials indicate that DOJ may consult the FCPA Corporate Enforcement Policy for guidance outside of the Foreign Corrupt Practices Act ...
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