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Searching Content indexed under Income Tax by Goodwin Procter LLP ordered by Published Date Descending.
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1
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
2
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
3
Temporary Exclusion for 100% of Gain from Qualified Small Business Stock Extended Through 2011
On December 17, 2010, President Obama signed into law the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010, which extends for an additional year the temporary exclusion for 100% of the gain recognized by non-corporate investors from the sale of qualified small business stock ("QSBS").
United States
 
6 Jan 2011
4
Senate Amendment Proposes Changes to "Carried Interest" Legislation
Following its Memorial Day recess, the U.S. Senate has taken up consideration of H.R. 4213, the bill containing the proposed changes to the taxation of carried interest as a revenue offset, passed by the House of Representatives on May 28.
United States
14 Jun 2010
5
Senate Amendment Proposes Changes to "Carried Interest" Legislation
Following its Memorial Day recess, the U.S. Senate has taken up consideration of H.R. 4213, the bill containing the proposed changes to the taxation of carried interest as a revenue offset, passed by the House of Representatives on May 28.
United States
9 Jun 2010
6
Congress Appears Likely to Pass "Carried Interest" Legislation
It appears increasingly likely that Congress will pass "carried interest" legislation as a revenue raiser to pay for the extension of certain other tax breaks.
United States
25 May 2010
7
Developments In Carried Interest Taxation
As previously described in our March 3, 2009 Client Alert, President Obama’s fiscal year 2010 budget proposal includes a provision regarding the taxation of “carried interests” as ordinary income.
United States
 
26 May 2009
8
Massachusetts Supreme Judicial Court Issues Decision Limiting Banks’ Liability In Check Collection Process
The Supreme Judicial Court of Massachusetts (“SJC” or the “Court”) issued a decision in favor of Fleet National Bank (now Bank of America) (the “Bank”) in the case of "Gossels v. Fleet National Bank", SJC-101186.
United States
 
18 Mar 2009
9
President Obama Proposes To Tax “Carried Interests” As Ordinary Income
President Obama’s fiscal year 2010 budget proposal, which was submitted to Congress on February 26, 2009, calls for legislation to tax “carried interests” as ordinary income beginning in 2011.
United States
 
4 Mar 2009
10
Temporary COBRA Subsidy Included In The American Recovery And Reinvestment Act Of 2009
The American Recovery and Reinvestment Act of 2009 was signed into law by President Obama on February 17, 2009.
United States
23 Feb 2009
11
Section 409A Requires Action On Portfolio Company Executive Arrangements
Introduction As described in our October 2004, December 2004, October 2005 and May 2007 Client Alerts, the American Jobs Creation Act of 2004 added Section 409A to the Internal Revenue Code
United States
 
1 Feb 2008
12
IRS Takes Aim at Domestically Controlled REIT Structures
On June 13, 2007, the IRS issued Notice 2007-55, stating its position that two common uses of the domestically controlled REIT structure do not achieve their intended result of allowing non-U.S. investors to avoid U.S. income tax and withholding under the Foreign Investment in Real Property Tax Act ("FIRPTA") with respect to gains from U.S. real estate.
United States
 
18 Jun 2007
13
Final Section 409A Regulations Require Prompt Action On Non-Qualified Deferred Compensation Arrangements
Section 409A substantially changed the federal income tax treatment of non-qualified deferred compensation ("NQDC") arrangements maintained by employers and other entities that receive services from employees, partners, directors, and other individuals. Failure to comply with the new requirements will result in early taxation of NQDC, as well as a 20% penalty tax and additional interest payable to the IRS.
United States
 
9 May 2007
14
Conference Summary: Basel II and Basel IA: Framework, Issues and Opportunities
On December 13, 2006, Goodwin Procter LLP and Boston University School of Law’s Morin Center for Banking and Financial Law jointly presented a one-day conference in New York on Basel II and Basel IA. Speakers included representatives from all four federal banking regulators and the New York State Banking Department, the SEC, three rating agencies, affected financial institutions, trade groups and publications, as well as partners in Goodwin Procter’s Financial Services Group.
United States
 
10 Jan 2007
15
New IRS Guidance Requires Prompt Action on Non-Qualified Deferred Compensation Arrangements
Specific Action Items for 2005 and 2006; Brief Overview of Section 409A Requirements; Stock Options and Other Equity-Based Compensation Arrangements; Separation Pay and Other Severance Arrangements; Change in Control; Initial Elections; Changes in Elections; Anti-Acceleration Rule; and Effective Date and Transitional Rules.
United States
 
3 Nov 2005
16
FDIC Amends Rule Authorizing FDIC – Insured Banks without Trust Powers to Offer Additional Tax-Advantaged Accounts
FDIC Amends Rule Authorizing FDIC – Insured Banks without Trust Powers to Offer Additional Tax-Advantaged Accounts; SEC Issues Guidance Relating to Rule 3a-6; Seventh Circuit Holds that a Bank’s Request for a Consumer’s Credit Report in Connection with Assignment of Contract by Automobile Dealer did not Violate FCRA; OCIE Director Provides Update on SEC Examination Program; FinCEN Announces Issuance of Two Final Rules Requiring Certain Insurance Companies to Establish AML Program and File SARs.
United States
 
2 Nov 2005
17
Breathing New Life into Brownfields Redevelopment: UBTI Exclusions and Benefits
The term "Brownfields," used to describe abandoned, idled or under-used industrial or commercial properties with real or perceived environmental contamination, is now wellentrenched in the American lexicon. However familiar the term, Brownfields redevelopment has not progressed as quickly as our nation’s leaders and business people would like or expected.
United States
10 May 2005
18
Recent Opinions Clarify New Massachusetts Law Regarding Independent Contractor Classifications
Last year, in a little-noticed amendment to the Massachusetts Weekly Payment of Wages Law ("MWPWL") embedded within "An Act Further Regulating Public Construction," the Commonwealth changed the standard for determining whether workers designated by Massachusetts employers as independent contractors are classified properly.
United States
 
6 Apr 2005
19
SEC Adopts Rule Regarding Redemption Fee and Intermediary Participation in Mutual Fund Efforts to Police Market Timing
At its open meeting last week, the SEC adopted new Rule 22c-2 (the "Rule") under the Investment Company Act of 1940, as amended. The Rule will require the board of any mutual fund that redeems shares within seven (7) days to adopt a redemption fee (of no more than 2% of the amount redeemed) or determine that a redemption fee is not appropriate or necessary for the fund. Unlike the SEC’s original proposal, the Rule does not require mutual funds to adopt a redemption fee.
United States
 
9 Mar 2005
20
Recent Legislation May Impact Offshore Hedge Fund Deferral Arrangements
Congress enacted Section 409A of the Internal Revenue Code as part of the American Jobs Creation Act of 2004 to restrict certain deferred compensation arrangements. The IRS recently issued Notice 2005-1, 2005-2 IRB 274, clarifying certain aspects of the statute, and additional guidance is expected throughout 2005.
United States
 
23 Feb 2005
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