Searching Content indexed under Tax by Goodwin Procter LLP ordered by Published Date Descending.
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Supreme Court’s Windsor Decision May Create Opportunities For Tax Savings (Financial Services Alert - August 27, 2013)
The Supreme Court’s recent Windsor decision, overturning a section of the Defense of Marriage Act, may allow significant tax savings for certain married same-sex couples.
United States
3 Sep 2013
IRS Allows Banks To Deduct, Rather Than Capitalize, Costs Associated With Selling Foreclosure Property (Financial Services Alert For April 23, 2013)
Banks that foreclose on real property may be entitled to more favorable tax treatment for the expenses they incur to sell the foreclosure property.
United States
24 Apr 2013
IRS And Treasury Department Issue Highly-Anticipated FATCA Regulations (Financial Services Alert For January 22, 2013)
On January 17, 2013, the IRS and Treasury Department released final regulations under the Foreign Account Tax Compliance Act ("FATCA").
United States
23 Jan 2013
A Retroactive 28% Cap On Muni Bonds?
In recent fiscal cliff discussions, President Obama has floated the idea of a retroactive 28% cap on municipal bonds.
United States
17 Jan 2013
Temporary Exclusion For 100% Of Gain From Qualified Small Business Stock Extended Through 2013
On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2013 (the "Act").
United States
14 Jan 2013
Estate Planning Under The American Taxpayer Relief Act Of 2012
The American Taxpayer Relief Act of 2012 was signed into law on January 2, 2013, and has finally provided a degree of certainty regarding the federal transfer tax system, making permanent the exemption levels from the 2010 Tax Relief Act.
United States
10 Jan 2013
American Tax Relief Act Of 2012 Update
The American Tax Relief Act of 2012 included a number of real estate/sustainability provisions.
United States
9 Jan 2013
OCC Publishes Final Rule Governing The Use Of Amortized Cost Valuation By Short-Term Investment Funds (Financial Services Alert For October 30, 2012)
The OCC published a final rule revising the requirements imposed on banks managing short-term investment funds.
United States
31 Oct 2012
Massachusetts Uniform Trust Code Enacted
The Massachusetts Uniform Trust Code (the "MUTC") was signed into law on July 8, 2012 and became effective immediately
United States
14 Jul 2012
New Disclosure Obligations For Sponsors Of ERISA Plans And Service Providers With ERISA Clients
Significant attention continues to be focused on the compensation paid to entities that provide investment management, recordkeeping and other services to plans.
United States
9 Jul 2012
Sixth Circuit Dismisses Stock Drop Claim For Failure To Allege "Actual Injury"
The U.S. Court of Appeals for the Sixth Circuit recently rejected a breach of fiduciary duty claim.
United States
8 Jul 2012
IRS Rules That Shares Of Money Market Mutual Funds Qualify As Cash Items For REIT Asset Test Purposes
On June 18, 2012, the IRS issued Revenue Ruling 2012-17, which holds that shares in a money market mutual fund qualify as "cash items".
United States
26 Jun 2012
The Impact Of The Massachusetts Uniform Probate Code On Trust Administration
The Massachusetts Uniform Probate Code (the "MUPC") became fully effective on March 31, 2012. Article VII of the MUPC governs certain aspects of trust administration. A bill to enact the Massachusetts Uniform Trust Code (the "MUTC"), which will repeal Article VII of the MUPC, is pending before the legislature.
United States
10 May 2012
Financial Services Alert – April 17, 2012
A Massachusetts security corporation is an entity that receives beneficial Massachusetts tax treatment but is required to restrict its activities in two ways: (1) it may engage exclusively in buying, selling, dealing in, or holding securities on its own behalf and not as a broker; and (2) the securities must be acquired and held for investment purposes.
United States
18 Apr 2012
The Demise Of RDAs Promise New Opportunities
On 29 December, in the case of California Redevelopment Association v. Matosantos, the California Supreme Court upheld Assembly Bill ABX1 26, which provides for the termination of all California redevelopment agencies.
United States
2 Apr 2012
Gifting Opportunities In 2012
As 2012 gets underway, it is critical to remember that the higher federal estate, gift and generation-skipping transfer tax exemption amounts, as well as the lower tax rates, in place for 2012 are only available until the end of the year, absent action by Congress.
United States
19 Mar 2012
Changes To Massachusetts Laws Governing Trusts
There are two new statutes, one which has been enacted and is scheduled to take effect in March and one which is pending before the legislature, that will change many of the ways that trusts have traditionally been administered.
United States
19 Mar 2012
IRS Issues Proposed Regulations For New Medical Device Excise Tax
On February 3, the IRS issued proposed regulations that provide guidance on the 2.3% excise tax that will be imposed on the sale of certain medical devices by a manufacturer, producer or importer.
United States
7 Mar 2012
Financial Services Alert - February 21, 2012
On February 8, 2012, the IRS and the Treasury Department released proposed regulations under the Foreign Account Tax Compliance Act ("FATCA").
United States
22 Feb 2012
Deadline Approaching For Reporting 2011 ISO Exercises And ESPP Transfers
Section 6039 of the Internal Revenue Code requires corporations to provide information statements to employees (including former employees) and information filings to the IRS regarding exercises of incentive stock options ("ISOs") by employees and former employees.
United States
26 Jan 2012
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