LexisNexis® Legal Newsroom
LexisNexis Tax Law Community Staff
Suellen Wolfe on King v. Burwell

By Suellen M. Wolfe * The Patient Protection and Affordable Care Act (hereinafter referred to as ACA) [PL 111-148, 124 Stat 119 (Mar 23, 2010)] provides for health care reform law in the United States. The ACA consists of the Affordable Health Care...

LexisNexis Tax Law Community Staff
FATCA: Identifying US-related Swiss Bank Accounts

By William H. Byrnes and Robert J. Munro * Swiss banks that elected to participate in the Department of Justice Program for Non-Prosecution Agreements or Non-Target Letters for Swiss banks (the "Program") are required to identify "U...

State Net
State Net Capitol Journal – December 14, 2015; Alaska Governor Proposes Challenging Deficit Reduction Plan

Budget & Taxes AK Gov Proposes Challenging Deficit Reduction Plan Last week Alaska Gov. Bill Walker (I) unveiled his long-awaited plan to address the state’s multi-billion budget deficit, resulting from plunging oil prices and reduced...

Neil Aragones
ALERT! More Corporate Inversion Regs On The Way

The IRS and Treasury have issued Notice 2015-79, 2015 IRB LEXIS 583 (Nov. 19, 2015) , announcing the government’s intention to issue additional regulations targeting corporate inversion transactions. The initial announcement of the government’s...

Diane L. Mutolo
Taxation of Charitable Remainder Trust Beneficiaries on Sale of Trust Interests

A charitable remainder annuity trust is required to pay out a fixed dollar amount to the income beneficiary or beneficiaries. A charitable remainder unitrust must in general pay out to the income beneficiary or beneficiaries a fixed percentage of the...

NYU School of Continuing & Professional Studie
NYU INSTITUTE ON STATE AND LOCAL TAXATION – NEW YORK CITY

The annual NYU School of Professional Studies Institute on State and Local Taxation addresses all major areas of taxation and attracts attorneys, accountants, state tax officials, tax directors, tax managers and anyone seeking expert discussion on the...