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On March 20, 2020, following President Trump's emergency declaration relating to the COVID-19 (coronavirus) pandemic, ...

Legislation under consideration in Congress might make existing and new "grantor trusts" subject to income tax, gift tax, and estate tax. It is impossible to predict whether legislation will pass or when it would become effective.

Generally speaking, equity interests in real estate investment trusts (REITs) are considered USRPHCs, such that non-U.S shareholders of REITs are subject to the FIRPTA tax.

The 77th Nevada Legislature began its latest 120-day biennial session on February 4, 2013.

Although the debate concerning the future of health care reform under The Patient Protection and Affordable Care Act ("PPACA") continues in Virginia and around the nation, Virginia’s General Assembly has resolved a pressing personal income tax issue arising from the passage of PPACA.

On September 28, the Internal Revenue Service (IRS) released Rev. Proc. 2018-52, which provides an updated statement of the correction programs under the Employee Plans Compliance Resolution System (EPCRS).

The U.S. Department of Health and Human Services (HHS) and the Internal Revenue Service (IRS) released on January 30, 2013, two proposed rules and a final rule relating to the Affordable Care Act’s (ACA) requirement that individuals maintain "minimum essential coverage" (MEC) or be subject to a "shared responsibility" payment.

The DC Circuit Court of Appeals recently ruled that the Federal Energy Regulatory Commission's (FERC) Income Tax Allowance (ITA) policy for partnership pipelines...

One traditional estate planning technique that has become increasingly popular in recent months is the Grantor Retained Annuity Trust (GRAT).

Seyfarth Synopsis: On January 19, 2021, the Internal Revenue Service (the "IRS") issued Notice 2021-10 (the "Notice"), which extends the relief that it previously provided to qualified opportunity funds

Last Thursday, Senate Republicans unveiled the Better Care Reconciliation Act of 2017, a bill that, if enacted, would make sweeping changes to the current system of federal healthcare taxes...

Plaintiffs who win awards or settlements in certain civil rights cases and other lawsuits no longer pay income tax on the part of the recovery paid to attorneys.

As of June 12, 2025, individuals and businesses can register to receive information on the Trump Gold Card – a proposed alternative or possible replacement to the EB-5 visa, also known as the Immigrant Investor Visa.

Under current law, there is no deduction or preferential tax rule for income from intellectual property.

The Michigan Gaming Control Board ("MGCB") released the revenue and wagering tax data for November 2012 for the three Detroit, Michigan, commercial casinos.

The Michigan Gaming Control Board released the revenue and wagering tax data for April 2013 for the three Detroit, Michigan, commercial casinos.

In recent months, the Office of Chief Counsel of the Internal Revenue Service ("IRS") has published guidance concluding that Daily Fantasy Sports ("DFS") contests are wagering transactions...