{"ResultCount":1046,"HasMoreResults":true,"GridData":[{"ID":"4e27be66-d7b2-4554-8bf6-7b776cae894b","Category":"Blog Posts|Tax Blog","DisplayDate":"July 1, 2020","DisplayMonth":null,"DisplayDay":null,"Title":"State-Sponsored Liability Limitation Funds","QorusEventTitle":"","Summary":"

Our Federal Tax Group examines an IRS letter ruling on a company’s ability to take advantage of Section 197 intangibles. What is a liability limitation fund, and how can a company receive payments?What “event” triggers payment?What advantage is gained? Read the full advisory here. [...]Read more

The post State-Sponsored Liability Limitation Funds appeared first on Alston & Bird Tax Blog.

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Government-ordered travel restrictions have kept taxpayers far from home, but new IRS guidance provides some relief. Our International Tax Group translates the Revenue Procedures and FAQs into plain English. How noncitizens will be treated as nonresidentsAmericans abroad facing adverse conditions could remain qualified individualsAre you engaged in a U.S. trade or business? Click here to read the full advisory. Alston & Bird has formed a multidisciplinary response and relief team to advise clients on the business and legal implications of the coronavirus (COVID-19). [...]Read more

The post Who Says You Can’t Go Home? IRS Sends Care Package to Those Away from Home Due to COVID-19 appeared first on Alston & Bird Tax Blog.

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","Source":"","SourceUrl":"/-/media/files/insights/publications/2020/06/disaster-losses.pdf","BackgroundImageUrl":"","BackgroundImageAlt":"","VideoEmbed":"","NavigateLink":{"Url":"/en/insights/publications/2020/06/disaster-losses","Title":"Federal Tax Advisory: Disaster Losses","Target":null,"CssClass":null,"IsActive":false},"TemplateID":"9cbfe518-3bc0-4632-ae13-6ac9cee8eb31","HasContent":true,"Url":"https://www.alston.com/en/insights/publications/2020/06/disaster-losses","City":"","Street":"","PostalCode":"","State":null,"IsExternalLink":false},{"ID":"d9484ab6-1571-4729-b219-e183babb033b","Category":"Blog Posts|Tax Blog","DisplayDate":"June 1, 2020","DisplayMonth":null,"DisplayDay":null,"Title":"Special Challenges with Escheating Tax-Deferred Retirement Assets","QorusEventTitle":"","Summary":"

Holders and custodians of retirement assets, such as 401(k)s, IRAs, and Roth IRAs, face numerous challenges associated with the potential escheatment of these tax-deferred retirement assets. In this installment of “UP Ahead” for Tax Notes State, unclaimed property partners Kendall Houghton and Matt Hedstrom discuss the scope of federal preemption in this arena and the concept of voluntary escheatment of tax-deferred retirement assets. Read the full article here. [...]Read more

The post Special Challenges with Escheating Tax-Deferred Retirement Assets appeared first on Alston & Bird Tax Blog.

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