Tax & Benefits Blog

by Marina Vishnepolskaya

Marina Vishnepolskaya’s practice focuses on domestic and cross-border tax and employee benefits matters. She counsels employers and executives on a wide range of employee benefits and executive compensation matters, including drafting and amending salary, bonus, cash and equity-based deferred compensation plans, fringe benefit plans and other compensation arrangements, employee policies and handbooks, employment and separation agreements, compliance with IRS voluntary plan correction requirements for nonqualified plans and related employment and tax laws. Ms. Vishnepolskaya represents qualified plans in matters pending with the Internal Revenue Service and the Department of Labor, and advises qualified plan clients on plan administration, design, qualification and reporting requirements and compliance with ERISA fiduciary duty and prohibited transaction rules.

Blog Topics:

Corporate Tax Proposals in House Ways and Means Committee Summary

By Marina Vishnepolskaya | September 13, 2021

Introduction; Summary of Proposed Tax Reforms. On September 13, 2021, the Ways and Means Committee of the United States House…

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FinCEN Compliance with Corporate Transparency Act of 2020

By Marina Vishnepolskaya | August 11, 2021

Introduction. On January 1, 2021, the Corporate Transparency Act of 2020 (“CTA”) was enacted into law as part of H.R. 6395,…

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Update – Suspension of IRS Form 990 Schedule B Disclosure Rules by NYS AG following Americans for Prosperity v. Bonta

By Marina Vishnepolskaya | August 2, 2021

On July 29, 2021, the Office of the New York State (NYS) Attorney General (AG), Charities Bureau announced suspension of…

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U.S.-Swiss Tax Treaty Benefits for Dividend Payments to IRAs Under the 2021 CAA

By Marina Vishnepolskaya | July 29, 2021

Introduction. On June 7, 2021, the IRS published in Announcement 2021-11, 2021-23 I.R.B. 1196 the new Competent Authority Arrangement (“CAA”)…

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Schedule B Contributor Disclosure by Charities After Americans for Prosperity Foundation v. Bonta

By Marina Vishnepolskaya | July 12, 2021

Introduction.  After more than a decade of litigation, the California Attorney General’s (“AG’s”) IRS Form 990, Schedule B disclosure requirement…

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COBRA Premium Assistance Requirements for Exempt Employers

By Marina Vishnepolskaya | June 7, 2021

On April 7, 2021, the United States Department of Labor (“DOL”) issued guidance interpreting the premium assistance requirements for employers…

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