Tax

The National Law Review has articles from experts, detailing legal analysis of tax issues. We cover both personal tax-law implications, as well as tax legislation which impacts public and private businesses.  In addition to covering these topics, The National Law Review also covers topics from estate planning to gift-deductions, tax-exempt bonds, and business succession planning. Additionally, NLR covers Proxy disclosures, new business organizations, transfer taxes, and other areas of tax law which are governed by the Internal Revenue Service (IRS).

The recently passed Tax Cuts and Jobs Act legislation has greatly impacted tax-law in the United States for the 2018 tax-filing year. In addition to covering issues like cross-border transactions, how individual tax rates will be affected, international implications, tax-treaty compliance, and foreign tax credit planning, The National Law Review also uploads various cases relating to the Internal Revenue Code (IRC).

Visitors to NLR can find articles on tax reform, tax incentives, like-kind exchanges, implications of mergers and acquisitions in the business-realm, and changes to the IRC, such as the personal-performance elimination under IRC 162(m).  Both the private and public (small and large corporation) sector has greatly shifted after the HR-1 legislation was passed at the end of 2017.

Tax analysis for best practices on Estate Planning and Wealth transfer strategies are available on the site, including information on how to take advantage of estate planning strategies available under the TCJA.  Information related to trusts and State and Local Tax, or SALT, is also covered.  Additionally, readers can find articles on tax-related elements of mergers, sales and acquisitions, joint ventures, cross-border transactions, public-private partnerships, reorganizations and real estate transactions.

For hourly updates on the latest IRS and tax law news, be sure to follow our Tax Law Twitter feed, and sign up for complimentary e-news bulletins.

Custom text Title Organization Sort descending
Aug
27
2011
New Summary of Benefits and Coverage Required for Health Plans in 2012 Morgan, Lewis & Bockius LLP
Feb
11
2012
Final DOL 408(b)(2) Disclosure Regulation Morgan, Lewis & Bockius LLP
Apr
26
2012
New California Corporate Tax Market-Based Sourcing Regulation Morgan, Lewis & Bockius LLP
Mar
14
2018
IRS to End Offshore Voluntary Disclosure Program on September 28, 2018 Morgan, Lewis & Bockius LLP
Jan
23
2013
France Releases Finance Bill for 2013 and Amended Finance Bill for 2012 Morgan, Lewis & Bockius LLP
Feb
6
2013
Internal Revenue Service (IRS) Issues Regulations for Type III Supporting Organizations Morgan, Lewis & Bockius LLP
Apr
1
2013
Expanded Guidance from IRS on 403(b) Retirement Plans Morgan, Lewis & Bockius LLP
Jun
29
2013
Supreme Court’s Defense of Marriage Act (DOMA) Ruling: Employee Benefit Plan, Tax, and Employment Considerations Morgan, Lewis & Bockius LLP
Jul
16
2013
Treasury Revises Foreign Account Tax Compliance Act (FATCA) Implementation Timeline Morgan, Lewis & Bockius LLP
Sep
28
2013
IRS Issues Notice on Special Tax Adjustment Procedures for Same-Sex Marriages Morgan, Lewis & Bockius LLP
Feb
20
2014
IRS Proposes New Definition of “Political Activity” for Social Welfare Organizations Morgan, Lewis & Bockius LLP
Jun
2
2014
Secondment Arrangements in Russia: The Game Is Changing Morgan, Lewis & Bockius LLP
Aug
27
2014
New Kazakhstan Permits and Notifications Law Morgan, Lewis & Bockius LLP
Dec
18
2014
President Obama Signs the Multiemployer Pension Reform Act of 2014 Morgan, Lewis & Bockius LLP
Feb
11
2015
ABLE Act Allows Millions of Individuals with Disabilities to Save --Achieving a Better Life Experience Act Morgan, Lewis & Bockius LLP
Sep
15
2015
Tax-Qualified Retirement Plans: Special Rules Apply to Withholding on Distributions to Non-Resident Aliens Morgan, Lewis & Bockius LLP
Nov
30
2015
IRS Issues Favorable Rules for Retail and Restaurant Remodeling Costs Morgan, Lewis & Bockius LLP
Sep
6
2017
Hurricane Harvey Client Alert: How Employers and Employees Can Help Those in Need Morgan, Lewis & Bockius LLP
Nov
20
2017
Fringe Benefits in the Firing Line under the Tax Bills Morgan, Lewis & Bockius LLP
Jun
14
2011
FASB Modifies Proposed Multiemployer Plan Participation Disclosures Morgan, Lewis & Bockius LLP
Jan
8
2018
Is the Modified VCP User Fee Schedule a Gift for Qualified Retirement Plan Sponsors in the New Year? Morgan, Lewis & Bockius LLP
Aug
28
2011
Recent IRS Notices Provide Supplemental FATCA Guidance and Phased-in Implementation Morgan, Lewis & Bockius LLP
Oct
4
2011
Adverse Tax Consequences for Certain Executives Covered by Nonqualified Deferred Compensation Plans as a Result of Defined Benefit Plan Funding Status Morgan, Lewis & Bockius LLP
Mar
9
2018
Tax-Exempt Organization Restructurings Made Easier Morgan, Lewis & Bockius LLP
Jun
13
2012
Section 409A Transitional Relief Deadline Approaching Morgan, Lewis & Bockius LLP
Jul
25
2012
New York State Updates Guidance on 14-Day Withholding Threshold Morgan, Lewis & Bockius LLP
Apr
2
2013
Argentina Seeks Access to Financial Information on Nationals Morgan, Lewis & Bockius LLP
May
6
2013
IRS Issues Final Report on Colleges and Universities Compliance Project Morgan, Lewis & Bockius LLP
Jul
30
2013
New Accounting Rules for Gift Cards Redeemable by Unrelated Entities Morgan, Lewis & Bockius LLP
May
7
2014
IRS Announces Transitional Period for Foreign Account Tax Compliance Act (FATCA) Enforcement, Other FATCA Rule Changes Morgan, Lewis & Bockius LLP
Jul
10
2015
Tax Measures in the UK 2015 Summer Budget Morgan, Lewis & Bockius LLP
Dec
21
2015
Affordable Care Act Cadillac Tax Delayed for Two Years Morgan, Lewis & Bockius LLP
Jan
15
2016
A Permanent “Path” to Maximize Tax Savings: New Legislation Retroactively Increases the Exclusion for Mass Transit Benefits Morgan, Lewis & Bockius LLP
Mar
17
2016
IRS Proposal Targets Accrual of Enhanced Executive Benefits Under Qualified Plans Morgan, Lewis & Bockius LLP
May
13
2016
More DOL Final Fiduciary Rule Fallout: Some Potential IRS Pitfalls for IRA Custodians and Trustees (Part 1 of 2) Morgan, Lewis & Bockius LLP
 

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