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The Office of the Comptroller of the Currency, the Board of Governors of the Federal Reserve System, and the Federal Deposit Insurance Corporation (collectively, the "agencies") provided interagency guidance...

Richard Morris and Sung Hwang co-authored an article for Commercial Investment Real Estate about the implications of the IRS eliminating the tax-free benefits of companies spinning off real estate assets...

In a news conference today President Obama addressed rules and proposed regulations announced Thursday intended to help the U.S. fight tax evasion and other crimes connected to anonymous offshore companies...

Under current law, taxpayers who have mortgage debt canceled or forgiven after 2014 may be required to pay taxes on that amount as taxable income.

Principal Katie Bjornstad Amin participated in the virtual 2020 PLANSPONSOR HSA Conference

In last week’s Employment Law Commentary on the Department of Homeland Security’s new regulation regarding Social Security No-Match letters, we indicated that the regulation, meant to be effective September 14, 2007, had been enjoined by a federal judge in San Francisco until October 1.

The American Jobs Creation Act of 2004 ("AJCA"), if signed into law by President Bush, potentially reduces federal income taxes for domestic utilities.

Two recent court decisions regarding the federal excise tax paid on long-distance telephone service may affect large corporations.

Federal income taxation of foreign corporations and nonresident alien individuals (collectively, "foreign persons") is governed by a comprehensive statutory and regulatory framework.

Among the provisions of the Bipartisan Budget Act of 2018 passed by Congress and signed by the President on February 9 is a retroactive extension of Internal Revenue Code Section 181.

Jordan Metzger, a real estate attorney, provides expert analysis on New York City's Pied-À-Terre Tax, explaining how this levy on high-value residential properties affects owners who don't use them as primary residences. The discussion covers the tax's far-reaching implications for property owners, prospective buyers, and co-op boards across the city.

The United States Senate passed the Inflation Reduction Act of 2022 (Act) on August 7, 2022.

In another potential challenge to longstanding assumptions about the nature of the relationship between companies and workers, the Treasury Department announced plans this month to study closely the standards, practices, and tax treatment currently applied to independent contractor work arrangements.

On July 9, the IRS issued Notice 2013-45, which formalizes the one-year delay in the Affordable Care Act (ACA) information reporting and employer "play or pay" rules first announced on July 2.

The IRS is using artificial intelligence to assist it in selecting 75 large partnerships for examination.

Reed Smith will provide more analysis of the MassMutual decision and its implications for other taxpayers in its upcoming quarterly update.