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The Presumption of Innocence Podcast: Episode 44 - A Recipe for Litigation: The Simmering Conflict Surrounding ERC Claims
Episode 93: Maximiliano Concha Rodríguez | PAGBAM Schwencke, Chile
US Expatriate Tax Planning - Part 2 - A Podcast with Janathan Allen
PODCAST: Williams Mullen's Benefits Companion - IRS Clarifies Emergency Distributions Tax Exceptions
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Episode 89: Tamás Fehér | Jalsovszky Law Firm
US Expatriate Tax Planning - Part 1 - A Podcast with Janathan Allen
Our Employee Benefits & Executive Compensation Group reminds plan sponsors to get ready for 2024 IRS year-end amendments and offers year-end action items....more
In the wake of a federally declared disaster, employees may face issues with their benefit plans. Our Employee Benefits & Executive Compensation Group discusses what plan administrators should know and the agency guidance...more
Our qualified retirement plans agenda outlines current legislative, litigation, and other developments concerning tax-qualified retirement plans. Sponsors are encouraged to be aware of these issues and assess whether any...more
Property tax is a major concern for Texas property owners, since it represents one of the most substantial expenses they face. In 2023, local taxing entities’ property tax collections totaled $82.1 billion, matching the total...more
The Financial Crimes Enforcement Network (“FinCEN”) has announced temporary relief measures for reporting companies affected by recent hurricanes in the Southeast, providing additional time to comply with Beneficial Ownership...more
This week, Donald Trump claimed a decisive victory in the presidential race, and Republicans picked up Democratic Senate seats in West Virginia, Ohio, and Montana, ensuring that they will flip the Senate and hold at least one...more
Donald Trump will be the 47th President of the U.S. Not since 1892 has a President been elected to two non-consecutive terms, and his victory has helped Republicans pick up several critical seats in Congress. Senate...more
During a campaign season that saw an incumbent president bow out of his own re-election bid and assassination attempts against his challenger, substantive policy debates were sometimes obscured by the drama. ...more
With the Jan. 1, 2025, deadline fast approaching for companies to submit their Beneficial Ownership Information (BOI), the U.S. Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) has announced a...more
As the United States remains a leading source of global private equity (PE), real estate (PERE) and venture (VC) capital, many Singapore-based managers are increasingly seeking to market their funds to US investors. While...more
The IRS has announced the 2025 cost-of-living adjustments for retirement plan and health and welfare benefit plan limitations. The charts below set forth the applicable limitations....more
The IRS has announced the 2025 annual dollar limitations for retirement plans based on the applicable cost-of-living adjustment guidelines, with small increases in many of the limits. The annual limit for elective deferrals...more
On October 15, 2024, the IRS released Notice 2024-77, providing guidance on the correction of inadvertent benefit overpayments under the SECURE 2.0 Act of 2022 (“SECURE 2.0”). As background, effective December 29, 2022,...more
The Corporate Transparency Act (CTA), passed into law on January 1, 2021 in an effort to crack down on money laundering and other financial crimes, requires certain entities to report their beneficial owners to the federal...more
For Bermuda-based entities which have a financial year end of 31 December 2024, the final quarter of the fiscal year is a good time to consider their position with respect to Economic Substance. Economic Substance Regime -...more
Has the Supreme Court’s opinion overturning the Chevron doctrine altered the landscape for the denial of tax deductions for marijuana businesses under Section 280E of the Internal Revenue Code? Here to explore that question...more
1. RÉSUMÉ - Différents amendements relatifs au Projet de Loi de Finances pour 2025 ont été adoptés en séance publique devant l'Assemblée nationale lors des débats qui se sont tenus entre le 21 octobre 2025 et le 26 octobre...more
This week, the Internal Revenue Service (“IRS”) announced its annual inflation adjustments for tax year 2025. ...more
In private letter ruling (PLR) 202440007, the taxpayer (Taxpayer REIT) elected to be treated as a real estate investment trust (REIT) for its initial tax year. The Taxpayer REIT was formed as a vehicle to invest indirectly...more
During our October 30, 2024 webinar, “It’s 2024 and … It’s Decision Time in the Retirement Plan World!” we polled our audience on their interest in adding optional features available under Secure Act 2.0 (discussed in our...more
SECURE Act 2.0 was enacted on December 29, 2022. Among its provisions is a requirement that “new” 401(k) plans and private sector 403(b) plans must automatically enroll their eligible employees, but not until the first plan...more
Having taken time to reflect on the mood and sentiment at Expo Real 2024 among clients, contacts, and European real estate partners at McDermott, the general outlook within the Messe could be best described as one of cautious...more
Spoiler alert: In the acclaimed HBO series “Succession,” the patriarch of a family run business, Logan Roy, fails to name a clear successor. After his sudden death, the family is ripped apart. Eventually the business is sold...more
The Internal Revenue Service (“IRS”) has announced the following dollar limits applicable to tax-qualified plans for 2025...more
PHILADELPHIA — City Council Moves to Ban AI Rent “Price-Fixing” - The Philadelphia City Council advanced legislation that would empower the City to sue landlords for alleged “price-fixing” of rental rates, particularly...more
