Thirteen states and the District of Columbia currently recognize same-sex marriages.

On March 17, 2016, the California Fair Political Practices Commission ("FPPC") amended its regulations to narrow the so-called "ride-along" exception.

The Federal Election Commission has updated federal contribution limits for the 2019-2020 election cycle.

Each year, certain estate, gift and generation-skipping transfer tax figures are subject to inflation adjustments.

The DOJ’s Program for Swiss Banks, announced August 29, 2013, is rippling through the worldwide financial community.

Clark Armitage offers insights in Indepth Feature: Global Tax for the October 2023 issue of Financier Worldwide Magazine.

Several recent Congressional investigations of tax shelters, the Advance Pricing Agreement program, and certain charitable organizations have raised questions in the minds of taxpayers concerning how to maintain the confidentiality of sensitive information once it is turned over to a Congressional committee so that it is not "redisclosed" to other third parties. Unfortunately, the short answer is, it depends.

The extension is automatic and exempt organizations and disqualified persons do not need to file any extension forms or send letters or other documents to receive this relief.

The Internal Revenue Service issued final regulations regarding the imposition of penalties under Internal Revenue Code section 6707 against material advisors,

The Department of the Treasury and the IRS have published final regulations for private foundations that participate in foreign grantmaking.

In late January, the US Internal Revenue Service ("IRS") directed its field examiners to scrutinize the use of equity swaps to minimize tax on US source dividends paid to non-US resident individuals and non-US partnerships and corporations.

In this installment of the Star Forum, experts lay out concerns and hopes for the influx of funding granted to the IRS via the Inflation Reduction Act.

In December 2015, the Department of Labor released the 2015 version of the Form 5500, the annual report which must be filed by certain employee benefit plans subject to ERISA.

Acting swiftly before recess on March 18, 2020, the Maryland General Assembly has passed two important bills...

Failure to comply with these requirements could result in a civil penalty of up to $1,000 per violation.

Social media like Facebook, LinkedIn and Twitter are changing how businesses interact with their customers and employees.

Multinational companies have long used offshore havens to reduce their U.S. tax bills, but the sheer size of Microsoft Corp.'s disclosure that it may owe nearly $29 billion in back taxes has jolted industry experts.

On June 18, 2014, the IRS unveiled significant changes to both Offshore Voluntary Disclosure Program (OVDP) and Streamlined Filing Compliance Procedures (SFCP).

A bona fide severance pay plan is treated as not providing for the deferral of compensation and thus not subject to Code section 457.

On March 27, the Coronavirus Aid, Relief, and Economic Security ("CARES") Act was signed into law. A previous Alert discussed CARES Act programs tied to payroll taxes.