Searching Content indexed under Finance and Banking by Morgan Lewis ordered by Published Date Descending.
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NFA Issues Internal Controls Guidance For Commodity Pool Operators
The National Futures Association (NFA) recently proposed an interpretive notice that would require members that are commodity pool operators (CPOs) to adopt and implement internal controls systems designed to deter fraudulent activity (Proposal).
United States
19 Dec 2018
Pennsylvania Court's Downs Racing Decision Deals Blow To Broad Application Of Sales And Use Tax Statutes
Royalties and licensing fees from intellectual property used in the operation of tangible property in Pennsylvania are not subject to sales and use tax. Intellectual property is something separate, and is not merely an ancillary or incidental part of taxable tangible property.
United States
17 Dec 2018
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
Opportunity Zone Fund Regulations – Long-Awaited Guidance Should Help Investors And Sponsors Get Off The Sidelines
The US Department of the Treasury and the Internal Revenue Service (IRS) released much-anticipated guidance on October 19 on investments in the new Opportunity Zone Funds.
United States
13 Nov 2018
CFTC Announces Insider Trading Task Force Following Charges Against Energy Trader
The Commodity Futures Trading Commission (CFTC) announced on September 28 that it has created an Insider Trading & Information Protection Task Force.
United States
12 Oct 2018
Notice 2018-78: Additional Guidance On Section 965 Proposed Regulations
In a recent notice published by the US Department of Treasury and Internal Revenue Service, the agencies provide additional guidance on the proposed regulations under Internal Revenue Code Section 965
United States
5 Oct 2018
NFA Proposes Interpretive Notice Mandating New Virtual Currency Disclosures
The National Futures Association's proposed virtual currency disclosure requirements would be applicable to futures commission merchant, introducing broker, commodity pool operator...
United States
7 Aug 2018
CFTC, SEC Sign New Memorandum Of Understanding On Information Sharing
The US Commodity Futures Trading Commission (CFTC) and Securities and Exchange Commission (SEC)— collectively the Commissions ...
United States
24 Jul 2018
Seventh Circuit Decision Impacts Retailers Regarding Data Security Breach Damages And PIPA
In a world where massive data security breaches occur daily, aggrieved parties, including issuing banks, are seeking the bounds of loss recovery. Courts have been confronted with the question ...
United States
23 May 2018
China Continues Steady Opening Up Of Financial Services Sector
A recent announcement by Chinese authorities includes removing caps on foreign ownership in the financial services sector, and sets a clear roadmap to implement the reforms aimed at expanding foreign investment in China.
16 May 2018
Private Foundations May Now Own Philanthropic Businesses
Private foundations may now own philanthropic businesses whose profits are dedicated to charity without the prohibitive excess business holdings tax.
United States
20 Apr 2018
New US Sanctions Against Russia Create Unique Issues For Fund Investors
The Office of Foreign Assets Control recently designated 7 "oligarchs," 17 government officials, 13 companies, and one bank, all Russian, as Specially Designated Nationals (SDNs)...
20 Apr 2018
Turning Tides: Proposals To Limit The Outsourcing Of Tax Audits
Newly proposed legislation and regulatory amendments both seek to restrict the participation of private law firms in US taxpayer audits, which would severely limit the Internal Revenue Service's...
United States
5 Apr 2018
Fifth Circuit Vacates DOL Fiduciary Rule ‘In Toto'
In a 2-1 decision, the US Court of Appeals for the Fifth Circuit struck down the US Department of Labor's (DOL) fiduciary rule, deciding in favor of a number of leading financial services industry ...
United States
22 Mar 2018
Fifth Circuit Vacates DOL Fiduciary Rule ‘In Toto'
What does this mean, and what should financial institutions do now?
United States
21 Mar 2018
SEC Grants Section 3(C)(5)(C) Relief To Depositor Of Mortgage Securitization Trusts
The US Securities and Exchange Commission staff has confirmed that a depositor of mortgage securitization trusts may rely on the exclusion from registration provided by Section 3(c)(5)(C)...
United States
28 Feb 2018
IRS, Treasury Issue Guidance On Section 965 Deemed Repatriation Rules, Signal Important Form 5471 Exception
Notice 2018-13 details the government's intent to issue regulations addressing additional Section 965 computational issues.
United States
24 Jan 2018
FBAR Filing Deadline Further Extended
Certain individuals who have only signature authority over foreign financial accounts now have until April 15, 2019 to file the Report of Foreign Bank and Financial Accounts.
United States
12 Jan 2018
IRS Provides Guidance On Tax Reform's New § 965 Deemed Repatriation Provision
On December 29, the US Internal Revenue Service (IRS) issued Notice 2018-07 indicating its intent to issue regulations for determining amounts included in gross income by a US shareholder under § 951(a)(1) by reason...
United States
5 Jan 2018
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