9,341 results found

Although it is too soon to tell how these now permanent rules will affect tax planning and tax revenue, taxpayers should beware that these rules may be modified in the future despite their newfound permanency.

There are several reasons why a Delaware company would need a Certificate of good standing. One of these would be during the due diligence process by an investor in the company.

How many times have we watched a movie, read a book, or listened to a colleague talk about an action that appeared to be a no-risk proposition, only to turn into a nightmare?

In the corporate transactions context, it is increasingly important to be familiar with the key tax considerations relating to mergers and acquisitions, and how to minimize tax risks in such transactions.

On December 22, 2017, the President signed the "Tax Cuts and Jobs Act" (the "Act"). The provisions of the Act are generally effective as of January 1, 2018.

Welcome to Season 2, Episode 3 of Tax Tete-a-Tete!

Rev. Proc. 2021-30 is the latest iteration of the IRS correction program – Employee Plans Compliance Resolution System ("EPCRS") – that enables plan sponsors and the retirement industry to sleep at night

Into the Breach is the first law firm podcast exclusively devoted to reps and warranties insurance and the transactional risk markets. Hosted by Seyfarth partners...

In the wake of the U.S. Supreme Court’s decision in U.S. v. Windsor and supplemental guidance in Revenue Ruling 2013-17, the Internal Revenue Service has issued Notice 2013-61, providing optional special administrative procedures to correct overpayments of employment taxes in connection with an employee’s wages attributable to health coverage provided to a same-sex spouse.

In response to the COVID-19 pandemic, the IRS granted tax relief for employer-sponsored leave donation programs that allow employees to donate vacation, sick, or personal leave in exchange...

In March 2013, the IRS issued the final version of Form W-8BEN-E Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding and Reporting.

President Joseph Biden signed the Infrastructure Investment and Jobs Act (IIJA) into law on November 15, 2021.

The recently enacted Small Business Jobs Act of 2010 includes a change in the law relating to the taxation of employee use of employer-owned cell phones.

The "Families First Corona Response Act" ("FFCRA") signed into law on March 18, 2020, requires employers with 500 or fewer workers to provide up to two weeks of sick leave at full pay up to a $511-per-day cap...

In this episode of Ropes & Gray's podcast series, Disputing Tax, Pascal Mayer, a senior attorney in the employment, executive compensation & employee benefits group...

The passage of the One Big Beautiful Bill on July 4th, 2025, coupled with an Executive Order (EO) issued by President Trump on July 7th, have shined a light on certain key requirements...

If it's Q4 in the energy sector, then I would be willing to bet tax rules are on your mind.