{"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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Death and taxes may be certainties, but the fate of the estate and gift tax after this election is far from it. Our Wealth Planning Team asks the questions that need asking to help you decide how to plan for the future. How can you cut through the noise and make the right decision?Will the exemptions survive the 2020 elections?Is now the time to act? Read the full advisory here. [...]Read more

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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