Searching Content indexed under Income Tax by Morgan Lewis ordered by Published Date Descending.
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IRS Extends Transition Relief For New Escheated IRA Tax Withholding, Reporting Rules
In Notice 2018-90, the Internal Revenue Service extends the transition relief period for the new escheated IRA federal income tax withholding and reporting rules by one year.
United States
11 Dec 2018
New York Employer Compensation Expense Program Registration Ends December 1
New York State recently established the Employer Compensation Expense Program allowing employers to elect to pay an Employer Compensation Expense Tax on payroll expenses paid to covered employees.
United States
5 Dec 2018
IRS Proposes Regulations Regarding Hardship Withdrawals
The US Internal Revenue Service has released proposed regulations requiring retirement plans to eliminate the six-month suspension for hardship withdrawals made on and after January 1, 2020...
United States
23 Nov 2018
Jurisdictional Pipelines Must Inform FERC Of Rates In Light Of Tax Cuts And Jobs Act
The Federal Energy Regulatory Commission recently issued two orders intended to alleviate concerns that jurisdictional natural gas pipelines may be over-recovering cost-of-service...
United States
27 Jul 2018
Four States Sue Federal Government To Invalidate Cap On State And Local Tax Deduction
New York, New Jersey, Maryland, and Connecticut are seeking to invalidate the new $10,000 cap on the federal deduction for state and local taxes ...
United States
24 Jul 2018
Grace Period To Comply With PA Nonemployee Income Tax Withholding Nears End
Businesses and nonprofits operating in Pennsylvania that hire independent contractors or corporate directors who live outside of Pennsylvania ...
United States
7 Jun 2018
IRS, Treasury Issue Guidance On ‘Business Interest Expense' Limitation
The US Department of the Treasury and the Internal Revenue Service on April 2 issued "Initial Guidance Under Section 163(j) as Applicable to Taxable Years Beginning After December 31...
United States
24 Apr 2018
Illinois Weighs In On Federal Tax Reform
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 ...
United States
22 Mar 2018
State Tax Implications Of Federal Tax Changes To Section 162(M)
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.
United States
14 Mar 2018
New US Tax Law Provides Tax Deferral Opportunity For Certain Private Company Equity Grants
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 ...
United States
9 Mar 2018
Update: US Tax Reform Impacts Roth IRA Conversions
The Internal Revenue Service confirms in writing that recharacterizing 2017 Roth IRA conversions will be permitted until October 15, 2018.
United States
31 Jan 2018
States Urge FERC To Reduce Public Utility Rates Following Tax Reform
Nineteen states have asked FERC to modify public utilities' FERC-regulated cost-of-service revenue requirements to reflect the recent reduction in the federal corporate income tax rate.
United States
18 Jan 2018
State Tax Implications Of Federal Tax Reform
Federal tax reform will have a significant and possibly unexpected impact on state taxes, including on individual deductions and, for corporations, reporting methods and limitations regarding net operating losses...
United States
11 Jan 2018
M&A And Tax Reform—New Tax Considerations With Wide-Ranging Implications
New tax provisions have significant impact on structuring mergers and acquisitions.
United States
8 Jan 2018
Tax Reform Bill Proposes To Eliminate UBTI Exemption For Government Plans
House bill, if enacted, will alter tax analysis with respect to fund investments.
United States
10 Nov 2017
Grecian Magnesite Mining: Impact On Investments By Non-US Investors In US Funds
US Tax Court decision may facilitate tax-efficient investment structures for non-US investors investing in US operating partnerships, directly or through investment funds.
United States
1 Sep 2017
IRS And Treasury Issue Guidance Regarding CFC And PFIC Investments By RICs
The recently proposed regulations, if finalized, would govern the treatment of RICs' income inclusions in respect of CFCs and PFICs for purposes of the income test applicable to RICs.
United States
4 Oct 2016
New Path Act Changes Rules For Foreign Investment In US Real Estate And For REITS
The PATH Act exempts certain foreign pension funds from taxation under FIRPTA and significantly modifies the tax rules applicable to REITs.
United States
11 Jan 2016
New Legislation Extends And Modifies Renewable Energy Industry Tax Incentives
The five-year tax credit extension for wind and solar power facilities is a welcome development for the renewable energy industry in light of recent indications by Congress of a push to end tax credit benefits for wind and solar projects.
United States
4 Jan 2016
ABLE Act Allows Millions Of Individuals With Disabilities To Save
ABLE Act establishes tax-free accounts that enable individuals with disabilities to invest with financial institutions without losing their government benefits.
United States
18 Feb 2015
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