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In case you missed it, Alston & Bird has formed a working group to advise clients on the business and legal implications of the COVID-19 coronavirus. Spanning several Alston & Bird practices – including health care, corporate governance, capital markets and securities, labor and employment, litigation, tax, and environmental – the Coronavirus Task Force can give insight and guidance to clients facing immediate questions and challenges about planning for or responding to the threat posed by the virus. You can view out insights and events here, including the chance to register for [...]Read more

The post Alston & Bird Forms COVID-19 Coronavirus Task Force appeared first on Alston & Bird Tax Blog.

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As election year gets into full swing, we are reminded that it isn’t just the Federal Election Commission political action committees (PACs) need to worry about. Our Federal Tax Group examines the tax pitfalls for tax-exempt organizations and one worrisome IRS ruling in particular. The layers of PAC regulation The most important tax variable A surprising IRS ruling against a hospital charity Click here to read the full advisory. [...]Read more

The post Political Action Committees appeared first on Alston & Bird Tax Blog.

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In case you missed it's release right before the President's Day holiday weekend, our International Tax Group addressed an election under Section 962 available to individual U.S. shareholders of certain foreign corporations to be taxed as a C corporation, which before tax reform was a rarely utilized and often forgotten tool that has recently been thrust into the spotlight due to its potential benefits. The rise in popularity of the Section 962 election Smith v. Commissioner, an unfavorable ruling for U.S. shareholders receiving distributions of foreign earnings subject to a Section 962 [...]Read more

The post From Obscurity to Spotlight: The Section 962 Election appeared first on Alston & Bird Tax Blog.

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