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Latest Articles
When are employer-provided health benefits taxable?
1+ hour, 19+ min ago (139+ words) Editor: Rochelle Hodes, J.D., LL.M. Employer-provided health coverage is one of the most widely relied-upon tax-favored benefits in the Internal Revenue...
Avoiding triggering foreign investment ECI with a US office
1+ hour, 19+ min ago (26+ words) A recent IRS letter ruling and Tax Court case illustrate, respectively, successful and unsuccessful positions regarding foreign investments in the United States as effectively connected income....
Hospitals’ community benefit under pressure
1+ hour, 19+ min ago (24+ words) Tax-exempt hospitals should reassess how they document, report, and defend their benefit to the community to support continued exemption under Sec. 501(c)(3)....
Multiyear redemption payments under a partnership promissory note
1+ hour, 19+ min ago (893+ words) The complexities of redeeming a partner’s interest in a partnership with payments over multiple years are increased when the redeemed partner receives a promissory note....
Why record quality matters more than ever in unclaimed property audits
1+ hour, 19+ min ago (489+ words) State authorities are increasingly scrutinizing companies’ escheats information regarding sourcing, dormancy tracking, and owners....
Watch Minneapolis Fed President Neel Kashkari discuss the economy and monetary policy
2+ hour, 19+ min ago (163+ words) [The stream is slated to start at 6 p.m. ET. Please refresh the page if you do not see a player above at that time.] Minneapolis Federal Reserve President Neel Kashkari will sit down with CNBC's Steve Liesman for an exclusive conversation…...
Staff Statement on Trump Accounts
3+ hour, 11+ min ago (627+ words) Divisions of Investment Management and Corporation Finance Official websites use.gov Secure.gov websites use HTTPS More in this Section Staff Statement on Trump Accounts Divisions of Investment Management and Corporation Finance Section 530A also provides that an Eligible Individual’s initial…...
Statement on Proposed Amendments to Adviser Performance-Based Compensation, Interval Fund Modernization, and Multiple Share Class Rules for Closed-End Funds and BDCs
10+ hour, 21+ min ago (202+ words) Good morning and thank you to the staff for your presentations. Today, we consider two rulemaking proposals as well as several notices regarding accredited investor status under Regulation D. Together, these steps are part of an effort to allow more exposure…...
Staff Statement on Affiliations Between National Securities Exchanges and Broker-Dealers
5+ hour, 5+ min ago (216+ words) Division of Trading and Markets In light of these developments, the Staff invites comment from market participants regarding national securities exchange affiliations, including with entities that engage in broker activity on behalf of customers on the exchange or that trade…...
The Other AI: Remarks at the Open Commission Meeting on Accredited Investor Notices under Rule 501(a)(10) of Regulation D
6+ hour, 9+ min ago (714+ words) Commissioner Hester M. Peirce Official websites use.gov Secure.gov websites use HTTPS More in this Section The Other AI: Remarks at the Open Commission Meeting on Accredited Investor Notices under Rule 501(a)(10) of Regulation D Thank you, Mr. Chairman. These days…...