{"ResultCount":1083,"HasMoreResults":true,"GridData":[{"ID":"4550f42d-79f3-4991-b34a-42c31bc8f9b6","Category":"Seminar","DisplayDate":"October 21-25, 2019","DisplayMonth":"Oct","DisplayDay":"21","Title":"Certificate in Employee Benefits Law – October 2019","QorusEventTitle":"","Summary":"Thomas Schendt and John Hickman are members of the faculty at the Certificate in Employee Benefits Law seminar in Las Vegas.","Source":"","SourceUrl":"","BackgroundImageUrl":"","BackgroundImageAlt":"","VideoEmbed":"","NavigateLink":{"Url":"/en/insights/events/2019/10/certificate-in-employee-benefits-law-october-2019","Title":"Certificate in Employee Benefits Law – October 2019","Target":null,"CssClass":null,"IsActive":false},"TemplateID":"e47e40af-b7c0-49af-902f-eb8741bc6463","HasContent":true,"Url":"https://www.alston.com/en/insights/events/2019/10/certificate-in-employee-benefits-law-october-2019","City":"Las Vegas","Street":"","PostalCode":"","State":"NV","IsExternalLink":false},{"ID":"58da8ac5-f914-4904-bffb-f4cd6126aabf","Category":"Blog Posts|Tax Blog","DisplayDate":"October 15, 2019","DisplayMonth":null,"DisplayDay":null,"Title":"Down the Rabbit Hole: Guidance Addressing Downward Attribution After Repeal of Section 958(b)(4)","QorusEventTitle":"","Summary":"

The IRS released Proposed Regulations and a Revenue Procedure addressing the Tax Cuts and Jobs Act’s repeal of Section 958(b)(4). Our International Tax Group explores how this guidance affects numerous provisions of the Code. Downward attribution beyond Subpart F, GILTI, and Section 965 Silence on the portfolio interest exemption Safe harbors and eased reporting requirements Read the full advisory here. [...]Read more

The post Down the Rabbit Hole: Guidance Addressing Downward Attribution After Repeal of Section 958(b)(4) appeared first on Alston & Bird Tax Blog.

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Our Unclaimed Property Team highlights several recent rulings – both federal and state from across the country – and a new California law that could have broad implications for holders. Qui tam rulings in Delaware and New York A fight for removal from state to federal court A possible California amnesty program Read the full advisory here. [...]Read more

The post A Qui Tam Win for Holders, New Federal Common-Law Ruling, JPMorgan Appeals, and a Possible California Amnesty Program appeared first on Alston & Bird Tax Blog.

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Our Employee Benefits & Executive Compensation Group examines the numerous changes – mandatory and permissible – plan sponsors can make to their 401(k) or 403(b) plans in light of new regulations for hardship distributions. When do you need to amend your plan? What are the mandatory and permissible changes? What next steps should you take? Read the full advisory here. [...]Read more

The post Final Hardship Distribution Rules Are Here: Does Your 401(k) or 403(b) Plan Comply? appeared first on Alston & Bird Tax Blog.

\n","Source":"Tax Blog","SourceUrl":"http://www.alstontax.com/?p=1759","BackgroundImageUrl":"","BackgroundImageAlt":"","VideoEmbed":"","NavigateLink":{"Url":"/en/insights/publications/2019/10/final-hardship-distribution-rules-are-here-does-yo","Title":"Final Hardship Distribution Rules Are Here: Does Your 401(k) or 403(b) Plan Comply?","Target":null,"CssClass":null,"IsActive":false},"TemplateID":"9cbfe518-3bc0-4632-ae13-6ac9cee8eb31","HasContent":false,"Url":"https://www.alston.com/en/insights/publications/2019/10/final-hardship-distribution-rules-are-here-does-yo","City":"","Street":"","PostalCode":"","State":null,"IsExternalLink":true},{"ID":"a16caebe-903a-4884-8bac-c128ad8a90db","Category":"Seminar","DisplayDate":"October 3-5, 2019","DisplayMonth":"Oct","DisplayDay":"03","Title":"2019 Fall Tax Meeting","QorusEventTitle":"","Summary":"Blake MacKay will speak at this conference hosted by the American Bar Association (ABA) Tax Section.","Source":"","SourceUrl":"","BackgroundImageUrl":"","BackgroundImageAlt":"","VideoEmbed":"","NavigateLink":{"Url":"/en/insights/events/2019/10/2019-fall-tax-meeting","Title":"2019 Fall Tax Meeting","Target":null,"CssClass":null,"IsActive":false},"TemplateID":"e47e40af-b7c0-49af-902f-eb8741bc6463","HasContent":true,"Url":"https://www.alston.com/en/insights/events/2019/10/2019-fall-tax-meeting","City":"San Francisco","Street":"","PostalCode":"","State":"CA","IsExternalLink":false},{"ID":"8d0d6d98-dae3-4640-a6fb-7ab694083695","Category":"Advisories|Employee Benefits & Executive Compensation Advisory","DisplayDate":"October 3, 2019","DisplayMonth":null,"DisplayDay":null,"Title":"Employee Benefits & Executive Compensation Advisory: Final Hardship Distribution Rules Are Here: Does Your 401(k) or 403(b) Plan Comply? ","QorusEventTitle":"","Summary":"Our Employee Benefits & Executive Compensation Group examines the numerous changes – mandatory and permissible – plan sponsors can make to their 401(k) or 403(b) plans in light of new regulations for hardship distributions.
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Our Federal Tax Group covers the potential changes to recognizing built-in income in reaction to Treasury proposing new Section 382 regulations with a built-in feature that many will think is a bug. Using the Section 382 deduction limitation Using Section 338 for built-in gains Using the 1374 method for built-in losses Read the full advisory here. [...]Read more

The post NOL Regulations Proposed appeared first on Alston & Bird Tax Blog.

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\n

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