The California Fair Political Practices Commission ("FPPC") by unanimous vote on January 21, 2016 revised its regulation governing the disclosure of lobbying expenditures by lobbyist employers and so-called "$5,000 filers."

In On June 24, 2022, in Dobbs v. Jackson Women's Health Organization, the Supreme Court ruled that there is no constitutional right to abortion, overturning Roe v. Wade...

Final regulations released July 9, 2020 provide guidance regarding the deduction for foreign-derived intangible income ("FDII").

On January 2, 2013, President Obama signed into law the American Taxpayer Relief Act of 2012 (the "Act"), commonly known as the "fiscal cliff" legislation.

In September, the IRS proposed important changes to the cross-border transfer pricing rules. The proposal not only tailors existing transfer pricing methods to fit the particular shape of ‘service’ transactions better, but also shifts analytical emphasis away from a transaction’s label and onto its economic characteristics

The deadline for filing the first 2009 Lobbying Disclosure Act (LDA) report has arrived – reports are due Monday, April 20th. Now that the Government Accountability Office (GAO) randomly audits LDA reports, the GAO auditor may not be far behind.

The German newspaper Süddeutsche Zeitung and the International Consortium of Investigative Journalists (ICIJ) followed up the release of the "Panama Papers" in 2016 with what they are referring to as the "Paradise Papers."

Catch-up contributions permit participants age 50 and older to make additional elective deferral contributions to their employer-sponsored defined contribution plan.

On August 29, 2013, the IRS issued Revenue Ruling 2013-17 which offers important guidance to employers on the application, for federal tax purposes, of the Supreme Court’s ruling in "United States v. Windsor".

Public interest and reform groups have long called for closing the "revolving door" between government service and private employment.

Government can give, and it can also take away. With $3.55 trillion in annual federal spending, $2.5 trillion in regulatory compliance costs, and federal tax burdens of more than $2.9 trillion, every corporation has something to gain or lose in modern elections.

The FEC recently released the contribution limits that apply to the 2009-2010 federal election cycle.

On April 24, 2020, the IRS issued proposed regulations on how tax-exempt organizations are required to calculate their unrelated business taxable income

The IRS has largely reopened for business on July 15, with an eye toward high net-worth individuals. The IRS recently announced it will restart its global high-wealth program...

Although the guidance clarifies many areas of ambiguity, it leaves many important questions unanswered.

The Patient Protection and Affordable Care Act of 2010 includes a number of fees applicable to sponsors of self-insured group health plans.

This week, a U.S. district court issued a preliminary injunction in Texas Top Cop Shop, Inc. v. Garland preventing the government from enforcing the Corporate Transparency Act ("CTA") nationwide.

Yesterday, in Students for Fair Admissions, Inc. v. President & Fellows of Harvard College and Students for Fair Admissions, Inc. v. University of North Carolina ("SFFA")...

Our March 2015 client alert "‘Steering' the Cadillac Tax: An Opportunity for Employers and Other Stakeholders" addressed IRS Notice 2015-16.

As most tax practitioners are aware, the Health Care and Education Reconciliation Act of 2010 added new section 7701(o) of the Internal Revenue Code (the "Code").