A&M Tax Advisor Weekly (US)


2015-Issue 32—Although their efforts have been highly politicized and trumpeted in the press as of late, U.S.


2015-Issue 31—On July 23, 2015, the Internal Revenue Service issued proposed regulations under Section 707(a)(2)(A) that could have broad implications for how a partnership can structure


2015-Issue 30—Many companies maintain “top hat” plans to provide supplemental pension benefits to their top-paid employees.


2015-Issue 29—Starting this fall, nine states are instituting tax amnesty programs for reporting unpaid taxes.


2015-Issue 28—In a pair of rulings issued recently, the IRS announced some significant changes impacting qualified retirement plans.


2015-Issue 27—In the years since the economic downturn, many U.S.-based multinational companies have been utilizing their large net operating losses to fully offset taxable income.


2015-Issue 26—These weekly commentaries typically deal with corporate and for-profit business issues, but this week we are changing it up and showing some love to the tax-exempt community


2015-Issue 25—State legislatures are working hard to make changes to their tax systems in an attempt to stay competitive with their neighboring states and broaden their tax base.


2015-Issue 24—A recent decision by the Delaware Court of Chancery should cause many employers to at least consider amending incentive plans that cover their directors and to review their