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IRS Releases Second Set Of Proposed Regulations Regarding Qualified Opportunity Funds
On April 17, the IRS issued proposed regulations that provide new guidance for investors seeking to invest in qualified opportunity funds (each, a QOF), a new investment program designed to incentivize long-term investment ...
United States
24 Apr 2019
Tax Planning Opportunities For Single Family Offices
In Lender Management, LLC v. Commissioner, a memorandum decision[1] issued on December 13, 2017, the U.S. Tax Court ruled that expenses incurred by a single family office were deductible...
United States
6 Mar 2018
Applying For Tax-Exempt Status: The New 'Interactive' Application
On September 27, the Internal Revenue Service published a new "interactive" Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code.
United States
16 Dec 2013
Doing Business in CT: Failure to Register Proves Costly
Business entities doing business in Connecticut without registration with the Secretary of the State have become a prime target for enforcement by top state officials. Secretary of the State Denise Merrill and Attorney General George Jepsen issued a joint press release last week, stating that out-of-state business entities that failed to register paid more than $1.3 million in penalties in fiscal year 2013. The largest penalty imposed was more than $54,000.
United States
25 Jul 2013
Change To New Jersey Corporation Business Tax Apportionment
On April 28, 2011, New Jersey Governor Chris Christie signed into law Senate Bill No. 2753 (the "Bill").
United States
9 May 2011
Changes To New York Responsible Person Law
On April 14, 2011, the New York Department of Taxation & Finance (the "Department") issued a new policy under which certain limited partners and limited liability company members will be provided relief from per se personal liability as a responsible person under the New York sales and use tax law (the "Tax Law"). TSB-M-11(6)S.
United States
4 May 2011
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