On Oct. 28, 2020, the Securities and Exchange Commission (the SEC) approved new Rule 18f-4 under the Investment Company Act of 1940.

In a 5-4 ruling on June 30, the U.S. Supreme Court held that private business owners have protection against government regulation under the federal Religious Freedom Restoration Act.

Calling all bloggers and online content creators! It's time to file copyright applications for your works, and now it's easier than ever.

The IRS has issued final regulations (TD 9936) regarding how to determine if a foreign corporation is a passive foreign investment company (PFIC) and the application and scope of certain rules...

The IRS, in Revenue Procedure 2020-44, provides guidance on the market's transition from the London Interbank Offered Rate (LIBOR) and other rates to alternative reference rates.

The IRS issued Revenue Ruling 2020-24, which provides that a qualified retirement plan must withhold federal income tax from retirement payments it makes to a state unclaimed property...

In 2-1 Decision, Second Circuit Finds Hospital's Pastoral Care Department Supports Application of Ministerial Exception

The IRS issued IR 2018-53, providing guidance in a frequently asked questions format that addresses basic information ‎for taxpayers affected by Section 965, as added by the Tax Cuts...

The IRS announced in Notice 2020-79, the 2021 cost-of-living adjustments with respect to retirement plan limits. Many such limits refer to Section 415.

The IRS issued Revenue Procedure 2020-49 extending, until Sept. 30, 2021, the time period during which the public approval requirement for tax-exempt qualified private activity bonds may be met through a teleconference hearing.

The TCJA repealed the directly related and business deduction exceptions to the general prohibition on deducting entertainment expenditures in Section 274(a)(1)(A).

The IRS has issued final regulations that provide relief in cases where the extraordinary disposition rule for controlled foreign corporation (CFC) dividends and the disqualified basis rule...

Over the last three months, the protests against the extrajudicial killings and police brutality experienced by the Black community have caused many Americans to face – for the first time – the question of why the pain of Black men and women has been normalized.

The election-year confirmation of Justice Amy Coney Barrett, in the wake of the Senate's inaction on the 2016 nomination of Judge Merrick Garland, has triggered widespread speculation that the next Congress and President, ...

In order to give our clients and friends some perspective on how insurance is intended to work, we are issuing two client alerts...

Not too long ago, my firm's diversity committee hosted an after-work cocktail party that was simply (but accurately) named as an "Inclusion Happy Hour."