• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
  • Skip to secondary sidebar

Alston & Bird Tax Blog

  • Home
  • Services
  • Contacts

Carolyn Smith

About Carolyn Smith

Carolyn brings to her practice a unique blend of technical and policy experience, having served for over 20 years as counsel to the members and staff of the House Ways and Means and Senate Finance Committees.

[Read Bio]

Senate Passes Tax Cuts and Jobs Act

December 2, 2017 By Carolyn Smith

The Senate passed the Tax Cuts and Jobs Act in the early morning hours of Saturday, December 2, marking a major legislative win for the Republican majority.  The final vote on passage was 51-49, with Sen. Bob Corker (R-TN) the only Republican vote against, and no Democrats voting for the bill. A manager’s amendment making significant changes to the bill was adopted.  In addition, two other amendments were adopted, one by Sen. Ted Cruz (R-TX) allowing section 529 education plans to be used to pay for K-12 education expenses, including home schooling, and a Democratic amendment by Sen. Jeff [...]Read more

Filed Under: Tax Policy, Tax Reform

The Republican Tax Reform Framework: What It Says and What It Doesn’t

October 3, 2017 By Carolyn Smith

Tax reform is coming, and Republican leaders have published a framework that raises as many questions as it answers. Our Tax Policy & Regulation Team investigates what the Big Six reveal and—just as important—what they don’t. Tax rates for corporations and pass-through entities Shifting to a territorial tax system Revenue raisers and budget impact Read the full advisory here. [...]Read more

Filed Under: Tax Policy, Tax Reform Tagged With: budget impact, Corporate tax rate, expensing, international, pass-through entities, republican, revenue raisers, tax reform, Trump Tax Reform

Dealing with Disaster: Issues and Relief for Employee Benefits Plans

September 19, 2017 By Carolyn Smith

In the wake of the widespread destruction caused by Hurricanes Harvey and Irma, federal agencies have offered employers and plan sponsors relief from some deadlines and other issues. Our Employee Benefits & Executive Compensation Group discusses common issues and offers a high-level overview of the types of relief that may be available. Health plan coverage and retirement plan issues Tax filing deadlines and leave donation programs Additional federal resources Read the full advisory here. [...]Read more

Filed Under: Employee Benefits Tagged With: Harvey, hurricane, Irma

Lawsuits Are Focused on Wellness Program Compliance. Are You?

September 13, 2017 By Ashley Gillihan, Carolyn Smith and John Hickman

Wellness programs are a win-win for everybody – until administrators run afoul of ambiguous rules and regulations. Our Employee Benefits & Executive Compensation Group analyzes two recent lawsuits that could impact program design and tobacco surcharges. AARP v. EEOC Acosta v. Macy’s The implications Read the full advisory here.  [...]Read more

Filed Under: Employee Benefits, Tax Policy, Tax Reform

Tax Policy & Regulation ADVISORY: If Republicans Agree on 80% of Tax Reform, What’s the Other 20%?

August 31, 2017 By Carolyn Smith

Our Tax Policy & Regulation Team explores the uneven terrain unfolding in the tax reform debates, from the debt limit to the deficit to reconciliation. Non-tax issues may impact tax reform One of the most fundamental issues for tax reform Adding to the uncertainty Read the full advisory here. [...]Read more

Filed Under: Tax Policy Tagged With: ACA, Affordable Care Act, budget reconciliation, pence, senate finance committee, tax reform, Trump

  • Go to page 1
  • Go to page 2
  • Go to Next Page »

Primary Sidebar

As a service of Alston & Bird’s Tax groups, this blog focuses on current issues and events in international, federal, state and local tax and wealth planning of interest to business.

Subscribe

Receive email notifications when new posts are added.

Check your inbox or spam folder to confirm your subscription.

Tags

401(k) ACA Affordable Care Act audit BEAT CARES Act CFC Corporate Tax Planning covid-19 Delaware ERISA Escheat FATCA FBAR FDII Gift cards GILTI international tax IRA IRS Kelmar New York nexus OECD qualified plans Quill RUUPA SCOTUS Section 351 Section 355 Section 367 Section 385 section 482 section 965 State legislation Subpart F Supreme Court Tax Court Tax Cuts and Jobs Act tax reform TCJA Treasury Unclaimed property UP Wayfair

Secondary Sidebar

Categories

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?

Archives

Copyright © 2023 · Alston & Bird · All Rights Reserved. Privacy.