{"ResultCount":914,"UpcomingEventsResultCount":2,"HasMoreResults":true,"UpcomingEventsHasMoreResults":false,"GridData":[{"ID":"00000000-0000-0000-0000-000000000000","Category":"Blog Posts","DisplayDate":"July 22, 2022","DisplayMonth":null,"DisplayDay":null,"Title":"PTET Elections: Don’t Let Them “Pass” By Unnoticed in M&A Transactions","QorusEventTitle":null,"Summary":"

The potential complexities surrounding pass-through entity tax elections might make you cry, but the potential tax benefits won’t make you blue. Our Federal Tax Group examines how PTET elections have become an important planning tool in acquisitions. PTET election considerations in common acquisition structures Limited federal guidance relating to the SALT cap State-specific deadlines and interpretations introduce potential complexities Read the full advisory here. [...]Read more

The post PTET Elections: Don’t Let Them “Pass” By Unnoticed in M&A Transactions appeared first on Alston & Bird Tax Blog.

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Richard Slowinski will speak at the 12th Annual Transfer Pricing Symposium hosted by the National Association for Business Economics (NABE).

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After the U.S. Supreme Court’s Dobbs ruling overturning Roe, employer health plans and insurers are left with the task of determining which state laws are applicable and whether federal preemption (under ERISA or otherwise) changes the analysis. Our Employee Benefits & Executive Compensation Group breaks down the key issues under ERISA and the Internal Revenue Code for covering medical travel benefits for legal abortion-related services. Does the Pregnancy Discrimination Act or ERISA preempt state law? What are the tax implications for offering medical travel? How will telehealth [...]Read more

The post Post-Roe Issues for Health Plan Sponsors: Navigating the Rapidly Changing Legal Landscape appeared first on Alston & Bird Tax Blog.

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Emily Costin will speak on the panel of this CLE webinar hosted by Strafford.

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Our Unclaimed Property Team reviews Delaware SB 281, which would grant additional power to the State Escheator. This bill: Attempts to clarify Delaware’s unclaimed property laws. Codifies practices the State Escheator implemented after the enactment of 2021’s SB 104. Has the potential to trigger additional holder and owner litigation. Read the full advisory here. [...]Read more

The post Litigate, Legislate and Repeat: The Delaware Escheat Law Spin Cycle appeared first on Alston & Bird Tax Blog.

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