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A B C D E F G H I J K L M N O P Q R S T U V W X Y Z View All

Supreme Court Shuts Down Consumer Class Action And Requires Individual Arbitration Of Claims

by Wiggin and Dana LLP | Sep 15, 2019

On December 14, 2015, the United States Supreme Court closed a potential loophole in its earlier ruling that preempted state bans on class-arbitration waivers under the Federal Arbitration Act (FAA). In DIRECTV, Inc. v. Imburgia (No. 14-462), the Court reversed the...

Critical Tax Considerations When Structuring a Family Office

by Wiggin and Dana LLP | Sep 15, 2019

A wealthy family may create a family office to achieve a wide range of objectives. These objectives may include realizing the benefits of pooled capital in order to maximize the universe of available investment opportunities at optimal cost; maximizing investment...

IRS Extends the Due Dates for 2015 Information Reporting Under Sections 6055 and 6056 In IRS Notice 2016-4

by Wiggin and Dana LLP | Sep 15, 2019

“This notice extends the due dates for the 2015 information reporting requirements (both furnishing to individuals and filing with the Internal Revenue Service) for insurers, self-insuring employers, and certain other providers of minimum essential coverage...

When a Parent Files for Bankruptcy Colleges May Forfeit Tuition Payments

by Wiggin and Dana LLP | Sep 15, 2019

Imagine that the Bursar’s Office receives the following letter: “I am the chapter 7 bankruptcy trustee for John J. Smith, Sr. (“Debtor”). Based on my review of the Debtor’s transactions with your institution over the past four (4) years,...

Attention Those With Foreign Affiliates: the Form BE-10 Deadline is Coming Up

by Wiggin and Dana LLP | Sep 15, 2019

Every five years, the Bureau of Economic Analysis conducts the Benchmark Survey of U.S. Direct Investment Abroad. This mandatory survey collects financial and operational data on U.S. parent companies and their foreign affiliates. In brief, here’s what you need...
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