Disclosure Requirements, Income Taxes, New Legislation

Virginia Viewpoint: Executive Edits

Cozen O'Connor on 3/27/2025

When the General Assembly reconvenes in Richmond next week, legislators will face a staggeringly full agenda. Ahead of Monday's 11:59 PM deadline, Governor Youngkin acted on more than 900 bills — vetoing 157, amending 159,...more

Ohio May Launch a Tax Amnesty Program

Kohrman Jackson & Krantz LLP on 3/30/2023

For the first time in 5 years, Ohio may initiate a Tax Amnesty program for taxpayers to resolve delinquent tax obligations. Under a bill, signed by Governor DeWine in January 2023, the Director of Budget and Management can...more

SEC Releases Guidance on Near-Term Disclosure Regarding Effects of New Tax Law

Herbert Smith Freehills Kramer on 1/2/2018

The tax reform signed into law by President Trump on Dec. 22 (the Tax Act) presents public companies with several accounting and disclosure challenges. Although companies are still evaluating how they will be affected by the...more

New Tax Act Disclosures, Explanations and Examples

Stinson - Corporate & Securities Law Blog on 1/2/2018

Disclosures regarding the new tax act, often referred to as the Tax Cuts and Jobs Act or TCJA, continue to be prominent in SEC filings. Set forth blow is an explanation of the often obscure GAAP accounting driving many of the...more

The Tax Cuts and Jobs Act Meets Public Company Reporting

Cohen & Gresser LLP on 1/2/2018

Accounting for income taxes can be complex and is seldom exciting. Suspense was added, however, by the passage of the Tax Cuts and Jobs Act shortly before year end 2017. Would public companies have enough time to analyze the...more

Wealth Management Update - September 2015

Proskauer Rose LLP on 9/16/2015

September Interest Rates for GRATs, Sales to Defective Grantor Trusts, Intra-Family Loans and Split Interest Charitable Trusts - The September § 7520 rate for use with estate planning techniques such as CRTs, CLTs,...more