
Editor’s Note: This blog post is a joint submission with BakerHostetler’s Data Privacy Monitor blog.
Last year we saw an unprecedented number of companies of all sizes fall victim to a W-2 spear phishing scam. The
Editor’s Note: This blog post is a joint submission with BakerHostetler’s Data Privacy Monitor blog.
Last year we saw an unprecedented number of companies of all sizes fall victim to a W-2 spear phishing scam. The…
The IRS recently issued Notice 2017-15 to provide same-sex spouses relief to recalculate the federal estate, gift and generation-skipping transfer (GST) tax treatment of gifts and bequests made before the Defense of Marriage Act (DOMA) was deemed unconstitutional.
DOMA defined…
The IRS resolved an important issue when it issued Revenue Procedure 2016-49, effective September 27, 2016, clarifying that the IRS would not disregard qualified terminable interest property (QTIP) elections for estates that also made a portability election.
Uncertainty over…
Republicans in the House of Representatives and the Senate have introduced bills to derail the Proposed Regulations under Section 2704 of the Internal Revenue Code (“Proposed Regulations”), including bills to (1) nullify the Proposed Regulations and prevent future regulations, and…
On Aug. 2, 2016, the Treasury Department and the Internal Revenue Service released proposed regulations under Internal Revenue Code (Code) section 2704 (the “Proposed Regulations”). The Proposed Regulations, if finalized in their proposed form, would eliminate most valuation discounts on…