{"ResultCount":1060,"HasMoreResults":true,"GridData":[{"ID":"14005ee0-3fa6-4a80-86d1-e5b09a6a3446","Category":"Webinar","DisplayDate":"September 21-25, 2020","DisplayMonth":"Sep","DisplayDay":"21","Title":"2020 PLANSPONSOR National Conference","QorusEventTitle":"","Summary":"Emily Costin will serve as a panelist in the session “Legislative and Regulatory Update Part II” at this conference hosted by PLANSPONSOR.","Source":"","SourceUrl":"","BackgroundImageUrl":"","BackgroundImageAlt":"","VideoEmbed":"","NavigateLink":{"Url":"/en/insights/events/2020/09/2020-plansponsor-national-conference","Title":"2020 PLANSPONSOR National Conference","Target":null,"CssClass":null,"IsActive":false},"TemplateID":"e47e40af-b7c0-49af-902f-eb8741bc6463","HasContent":true,"Url":"https://www.alston.com/en/insights/events/2020/09/2020-plansponsor-national-conference","City":"","Street":"","PostalCode":"","State":null,"IsExternalLink":false},{"ID":"eb125527-0448-499f-a560-a6d86f6cc89a","Category":"Blog Posts|Tax Blog","DisplayDate":"September 18, 2020","DisplayMonth":null,"DisplayDay":null,"Title":"The BEAT Goes On and On – New Final BEAT Regulations","QorusEventTitle":"","Summary":"

Our International Tax Group elaborates on the final regulations recently issued by the IRS and Treasury on the base erosion and anti-abuse tax (BEAT). Key changes from the regulations proposed in 2019Clarification on determining a taxpayer’s aggregate group and how the BEAT applies to partnershipsModifications related to the election to waive deductions Read the full advisory here. [...]Read more

The post The BEAT Goes On and On – New Final BEAT Regulations appeared first on Alston & Bird Tax Blog.

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The post Crystal Ball Gazing for the Federal Estate and Gift Tax After 2020 – Should I Act Now? appeared first on Alston & Bird Tax Blog.

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Our International Tax Group examines the high-tax exclusion (HTE) in new final regulations under the global intangible low-taxed income (GILTI) regime and the potentially precarious side effects U.S. shareholders face in choosing whether to apply the HTE. The 2020 final regulations apply the GILTI HTE on a “tested unit” and “all or nothing” basisThe 2020 proposed regulations would conform the Subpart F HTE to the finalized GILTI HTE, creating a single unified HTE for both regimesThe decision whether to elect the GILTI HTE must balance implications under other TCJA provisions and possibly [...]Read more

The post Treasury’s High Wire Act – Final and Proposed Regulations on CFC High-Tax Exceptions appeared first on Alston & Bird Tax Blog.

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