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GILTI tax › Individual Retirement Account (IRA)

Lathrop GPM

Tax Update: One Big Beautiful Bill Act Signed Into Law – What Does It Mean for You?

Lathrop GPM on

On July 4, 2025, President Trump signed into law the massive spending and tax package known as the “One Big Beautiful Bill Act” (OBBBA). The OBBBA makes tax provisions from the 2017 Tax Cuts and Jobs Act permanent, in some...more

Kelley Drye & Warren LLP

House Ways and Means Committee Proposes Tax Law Changes

Kelley Drye & Warren LLP on

On September 13, 2021, the House Ways and Means Committee released draft legislation advancing a series of tax proposals (the “Ways and Means Tax Proposals”). This Client Advisory discusses some of these proposals....more

Eversheds Sutherland (US) LLP

Employee benefit arrangements potentially affected by revised UBIT calculations

Eversheds Sutherland (US) LLP on

In Notice 2018-67, released on August 21, 2018, the Internal Revenue Service (IRS) sought comments and provided interim guidance on changes in the calculation of unrelated business income tax (UBIT) enacted in the Tax Cuts...more

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