Searching Content indexed under Tax Authorities by Smith Gambrell & Russell LLP ordered by Published Date Descending.
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Final Regulations Update 401(k) Hardship Withdrawal Rules
On September 19, 2019, the IRS issued final regulations updating the rules for hardship withdrawals from 401(k) plans.
United States
26 Sep 2019
Senate Passes Tax Reform – Individual Mandate Penalty Eliminated
Early Saturday morning, the U.S. Senate passed tax reform along party lines, by a vote of 51 to 49.
United States
5 Jun 2019
Health Care Implications Of Tax Bill: No More Individual Mandate
Late yesterday, the U.S. Senate Republicans approved a tax bill, by a vote of 51-48.
United States
4 Jun 2019
Sluggish Response To Opportunity Zone Program
Response from renewable developers has been slow to the Tax Cuts and Job Act of 2017's Opportunity Zone program, with only 11 Qualified Opportunity Funds (QOFs) focused on renewable energy since the program began.
United States
14 May 2019
IRS Proposes Simplifying And Expanding Hardship Distributions
On Friday, November 9, 2018, the IRS issued proposed amendments to the regulations relating to hardship distributions from 401(k) plans.
United States
21 Feb 2019
LLCs, Partnerships And The Tax Time Machine
Many LLCs and partnerships amended their governing documents in 2018 because of the various new tax rules that came into effect last year.
United States
15 Jan 2019
IRS Releases Much-Anticipated Proposed Regulations Clarifying Hardship Distribution Rules
The IRS recently released Proposed Regulations that provide much-anticipated guidance with regard to recent hardship distribution changes, which resulted due to:
United States
21 Nov 2018
High Altitude Dreams
Santa Fe, New Mexico. Far removed from my office in New York City and recently hiking with friends in the mountains of New Mexico, I had a daydream.
United States
18 Oct 2018
Changes To Certain Federal And State Laws Relevant For Israeli Companies With U.S. Operations
A number of you in Israel have asked about the impact of the new U.S. tax law regime. At the time, the reconciliation process between the House and Senate versions was still underway ...
27 Dec 2017
Senate Will Likely Vote On Tax Reform Late Today Or Tomorrow: Individual Mandate Penalty Relief Is Included
According to multiple sources, the U.S. Senate is close to voting on tax reform either later today or in the morning.
United States
4 Dec 2017
Senate Adds Repeal Of Individual Mandate To Its Tax Bill: Will This Change Doom The Bill's Passage?
Over the past few weeks, the U.S. House and Senate have been working independently on tax bills. While these bills have included some health care related changes, the latest version of the Senate bill ...
United States
20 Nov 2017
Are The Deferred Compensation And Other Equity Award Arrangements For My U.S. Affiliates Going To Fundamentally Change?
As many of you in Israel may have heard, a major change to the U.S. Tax Code has been proposed and is being negotiated (perhaps fought over) by various constituent groups, and their lobbyists.
United States
10 Nov 2017
Is Deferred Compensation Dead Under The Proposed Tax Bill?
If the Tax Cuts and Jobs Act (the "Act") is enacted, as currently drafted, then it would kill non-qualified deferred compensation as we know it today.
United States
9 Nov 2017
The Prospect Of Estate Tax Repeal: What To Do Now
With the election of Donald Trump as the 45th President of the United States, the prospect of tax reform, and specifically repeal of the Federal estate tax, has become more plausible.
United States
12 Jul 2017
Overview Of Tax-Exempt Financing For NonProfit Hospitals
This memorandum provides a brief explanation and overview of tax-exempt financing for nonprofit hospitals and other healthcare organizations under Georgia law and the Internal Revenue Code of 1986.
United States
15 May 2017
Overview Of Governmental Financing
This memorandum provides a brief explanation and overview of tax-exempt financing for governmental purposes under Georgia law and the Internal Revenue Code of 1986.
United States
26 Apr 2017
How To Live With A 501(c)(3) Bond Issue
The bond documents have been bound in a neat, thick transcript. The chief financial officer has worked for months with the board of directors, management, bond counsel and the remainder of the bond...
United States
26 Apr 2017
Status Update: I'm Outta Here!!! #Expatriate
Eduardo Savarin, one of Facebook's co-founders, recently announced that he renounced his U.S. citizenship in September of 2011, several months in advance of Facebook's initial public offering ("IPO").
United States
25 Apr 2017
Requirements For A "Trust Lease" For Exclusion From Treatment As A Capital Expenditure
Any capital expenditure which is properly chargeable to the capital account of any person and which is made with respect to the financed facility must be included for purposes of the $10,000,000 capital expenditure limitation.
United States
24 Apr 2017
Happy New Year! – Last Minute Extension Of ACA Reporting Requirements
On December 28, 2015, the Internal Revenue Service (the "IRS") extended the reporting requirement due dates for self-insured health plans and applicable large employers for 2015 coverage.
United States
5 Jan 2016
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