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PTET Elections: Don’t Let Them “Pass” By Unnoticed in M&A Transactions

July 22, 2022 By Alston & Bird Tax Team

The potential complexities surrounding pass-through entity tax elections might make you cry, but the potential tax benefits won’t make you blue. Our Federal Tax Group examines how PTET elections have become an important planning tool in acquisitions. PTET election considerations in common acquisition structures Limited federal guidance relating to the SALT cap State-specific deadlines and interpretations introduce potential complexities Read the full advisory here. … [Continue reading] about PTET Elections: Don’t Let Them “Pass” By Unnoticed in M&A Transactions

Filed Under: Federal Tax Advisory Tagged With: acquisitions, federal guidance, M&A Transactions, PTET Elections, SALT

Post-Roe Issues for Health Plan Sponsors: Navigating the Rapidly Changing Legal Landscape

July 15, 2022 By Alston & Bird Tax Team

After the U.S. Supreme Court’s Dobbs ruling overturning Roe, employer health plans and insurers are left with the task of determining which state laws are applicable and whether federal preemption (under ERISA or otherwise) changes the analysis. Our … [Continue reading] about Post-Roe Issues for Health Plan Sponsors: Navigating the Rapidly Changing Legal Landscape

Filed Under: Employee Benefits Tagged With: Dobbs v. Jackson Women’s Health Organization, ERISA, Internal Revenue Code, Planned Parenthood v. Casey, Pregnancy Discrimination Act, Roe v. Wade, Telehealth, US Supreme Court

Litigate, Legislate and Repeat: The Delaware Escheat Law Spin Cycle

June 7, 2022 By Alston & Bird Unclaimed Property

Our Unclaimed Property Team reviews Delaware SB 281, which would grant additional power to the State Escheator. This bill: Attempts to clarify Delaware’s unclaimed property laws. Codifies practices the State Escheator implemented after the … [Continue reading] about Litigate, Legislate and Repeat: The Delaware Escheat Law Spin Cycle

Filed Under: Unclaimed Property Advisory Tagged With: Delaware, Delaware Escheat Law, SB 104, State Escheator, Unclaimed property, unclaimed property laws

Looking Back at Georgia’s 2022 Legislative Session

June 3, 2022 By Alston & Bird Tax Team

Georgia’s 2022 legislative session included a number of consequential tax bills. Our State & Local Tax Group highlights key takeaways. What passed: rate cuts and elective consolidation What didn’t pass: revisions to the film tax credits … [Continue reading] about Looking Back at Georgia’s 2022 Legislative Session

Filed Under: State & Local Tax Advisory Tagged With: film tax credits, Georgia, sales tax, State legislation, tax bills, Taxpayers

Diving into IRS’s Annual Report on Advance Pricing Agreements: Can APMA Overcome Its Sisyphean Task?

April 13, 2022 By Alston & Bird Federal & International Tax Group

Despite adding personnel and making a concerted effort to speed up the advance pricing agreement process, the Advance Pricing and Mutual Agreement Program (APMA) faces challenges with the mounting demand. Our International Tax Group breaks down the … [Continue reading] about Diving into IRS’s Annual Report on Advance Pricing Agreements: Can APMA Overcome Its Sisyphean Task?

Filed Under: International - Transfer Pricing, International Tax Advisory Tagged With: Advance Pricing Agreements, Advance Pricing and Mutual Agreement Program, APA, APMA, Bilateral APA, covid-19, international, IRS, Tax, transfer pricing, Unilateral APA

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Recent Posts

  • PTET Elections: Don’t Let Them “Pass” By Unnoticed in M&A Transactions
  • Post-Roe Issues for Health Plan Sponsors: Navigating the Rapidly Changing Legal Landscape
  • Litigate, Legislate and Repeat: The Delaware Escheat Law Spin Cycle
  • Looking Back at Georgia’s 2022 Legislative Session
  • Diving into IRS’s Annual Report on Advance Pricing Agreements: Can APMA Overcome Its Sisyphean Task?

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