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Top Unclaimed Property Regulatory and Enforcement Challenges in 2021

March 3, 2021 By Alston & Bird Tax Team

State governments’ quest for revenue in the wake of the pandemic will only heighten their focus on unclaimed property. Our Unclaimed Property Team highlights the consumer protection and privacy risks facing companies when states use third-party auditors to obtain information on accounts with small balances. The top 6 challenges facing holdersHow these issues can affect your bottom lineSteps the C-suite can take to prepare Read the full advisory here. … [Continue reading] about Top Unclaimed Property Regulatory and Enforcement Challenges in 2021

Filed Under: Unclaimed Property Advisory Tagged With: 401(k)s, AML, Anti-money laundering, Cybersecurity, data privacy, IRAs, Know Your Customer, KYC, National Association of Unclaimed Property Administrators, NAUPA, RUUPA, traveler’s checks, Uniform Law Commission

If at First You Don’t Succeed, Try, Try Again to Enact the Nation’s First Digital Advertising Services Tax

February 18, 2021 By Alston & Bird Tax Team

Maryland has enacted a tax on revenues derived from digital advertising services, effective this year. Our State & Local Tax Team breaks down how the tax will be applied but questions whether it can survive legal challenges. What are “digital … [Continue reading] about If at First You Don’t Succeed, Try, Try Again to Enact the Nation’s First Digital Advertising Services Tax

Filed Under: State & Local Tax Advisory Tagged With: assessable base, Commerce Clause, digital advertising, gross tax revenue, internet tax freedom act, ITFA, Maryland

Digital Services Taxes and Nexus for Foreign Tax Credit Purposes

February 17, 2021 By Brian Harvel and April McLeod

Our International Tax Group reviews Treasury’s proposed regulations that would add a jurisdictional nexus requirement to the analysis used to determine whether a foreign tax is an income tax for foreign tax credit purposes. What is the new … [Continue reading] about Digital Services Taxes and Nexus for Foreign Tax Credit Purposes

Filed Under: International Tax Advisory Tagged With: foreign tax credit, FTC, Income Tax, IRS, nexus, OECFD, Organisation for Economic Co-operation and Development, Treasury

FAQs on Unclaimed Property Aspects of Retirement Assets

February 2, 2021 By Kendall Houghton and Matt Hedstrom

Our Unclaimed Property Team has created FAQs to stimulate review of the numerous challenges associated with the potential escheatment of traditional IRAs and other tax-advantaged retirement assets. How does ERISA play a part?Why would a custodian … [Continue reading] about FAQs on Unclaimed Property Aspects of Retirement Assets

Filed Under: Unclaimed Property Advisory Tagged With: CARES Act, Department of Labor, DOL, ERISA, IRAs, SECURE Act

UP Front: A 2021 Sightline for Unclaimed Property Professionals

January 25, 2021 By Kendall Houghton, Matt Hedstrom and Michael Giovannini

Our Unclaimed Property Team provides a line of sight into the developing trends, ongoing policy debates, and litigated disputes that may shape the future of unclaimed property law and compliance. Legislation, both federal (H.R. 8696) and state … [Continue reading] about UP Front: A 2021 Sightline for Unclaimed Property Professionals

Filed Under: Unclaimed Property Advisory Tagged With: Audits, CARES Act, IRAs, RUUPA, SECURE Act, VDAs, voluntary disclosure agreements

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Recent Posts

  • Top Unclaimed Property Regulatory and Enforcement Challenges in 2021
  • If at First You Don’t Succeed, Try, Try Again to Enact the Nation’s First Digital Advertising Services Tax
  • Digital Services Taxes and Nexus for Foreign Tax Credit Purposes
  • FAQs on Unclaimed Property Aspects of Retirement Assets
  • UP Front: A 2021 Sightline for Unclaimed Property Professionals

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