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Articles by Michael Lobie
IRS Provides New Guidance on the Section 45S Paid Family and Medical Leave Credit
What You Need to Know In August 2026, the Treasury Department and the Internal Revenue Service (“IRS”) issued Notice 2026-28 (the “Notice”), their first substantive guidance on the Section 45S federal paid family and medical leave tax credit since the credit expanded on January 1, 2026. Written comments on the Notice, which the IRS will review to assist in developing forthcoming proposed regulations, are due by October 16, 2026.
IRS Provides New Guidance on the Section 45S Paid Family and Medical Leave Credit
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IRS Provides New Guidance on the Section 45S Paid Family and Medical Leave Credit
We've updated our Privacy Statement. Before you continue, please read our new Privacy Statement and familiarize yourself with the terms.
IRS Provides New Guidance on the Section 45S Paid Family and Medical Leave Credit
We've updated our Privacy Statement. Before you continue, please read our new Privacy Statement and familiarize yourself with the terms.
IRS Provides New Guidance on the Section 45S Paid Family and Medical Leave Credit
We've updated our Privacy Statement. Before you continue, please read our new Privacy Statement and familiarize yourself with the terms.
IRS Provides New Guidance on the Section 45S Paid Family and Medical Leave Credit
We've updated our Privacy Statement. Before you continue, please read our new Privacy Statement and familiarize yourself with the terms.
IRS Provides New Guidance on the Section 45S Paid Family and Medical Leave Credit
We've updated our Privacy Statement. Before you continue, please read our new Privacy Statement and familiarize yourself with the terms.
IRS Provides New Guidance on the Section 45S Paid Family and Medical Leave Credit
We've updated our Privacy Statement. Before you continue, please read our new Privacy Statement and familiarize yourself with the terms.
IRS Provides New Guidance on the Section 45S Paid Family and Medical Leave Credit
What You Need to Know In August 2026, the Treasury Department and the Internal Revenue Service (“IRS”) issued Notice 2026-28 (the “Notice”), their first substantive guidance on the Section 45S federal paid family and medical leave tax credit since the credit expanded on January 1, 2026. Written comments on the Notice, which the IRS will review to assist in developing forthcoming proposed regulations, are due by October 16, 2026.
Bitcoin “Hard Forks” and Federal Income Tax: A Landmark Case to Watch
The US Tax Court is currently considering a case, Rogovy v. Commissioner, that could have an enormous impact on cryptocurrency holders. The primary issue under consideration is whether a Bitcoin "hard fork" that results in a taxpayer receiving a new digital token generates taxable income. The Internal Revenue Service (IRS) says yes and has assessed Benjamin Rogovy and Carol Castellon Miranda $25.5 million in tax deficiencies and penalties.
Bitcoin “Hard Forks” and Federal Income Tax: A Landmark Case to Watch
The US Tax Court is currently considering a case, Rogovy v. Commissioner, that could have an enormous impact on cryptocurrency holders. The primary issue under consideration is whether a Bitcoin "hard fork" that results in a taxpayer receiving a new digital token generates taxable income. The Internal Revenue Service (IRS) says yes and has assessed Benjamin Rogovy and Carol Castellon Miranda $25.5 million in tax deficiencies and penalties.
2026 Massachusetts Paid Family & Medical Leave Updates - Benefit Amount, Contribution Rates, and Taxability of Benefit Payments | JD Supra
Effective January 1, 2026, the Massachusetts Department of Family and Medical Leave (DFML) announced an increase to the maximum weekly Massachusetts Paid Family Medical Leave (PFML) benefit. For the second year in a row, contribution rates from employers and employees that fund the public program will remain the same. In addition, the DFML has issued a memo regarding IRS Revenue Ruling 2025-4 which addresses the tax treatment of state paid family and medical leave benefits.
7 Key Changes to the Qualified Opportunity Zone Incentive Under the One Big Beautiful Bill Act | JD Supra
July 8, 2025 Michael Lobie, Lili Martin-Mashburn, Steven Meier, Matthew Peurach Seyfarth Shaw LLP + Follow x Following x Following - Unfollow Contact To embed, copy and paste the code into your website or blog: On July 4, President Trump signed into law H.R. 1, the One Big Beautiful Bill Act (OBBBA), a sweeping 870-page piece of legislation that introduces significant changes across various areas of federal policy.
IRS Clarifies the Federal Income and Employment Tax Treatment of Contributions to and Benefits Paid from State Paid Family and Medical Leave Programs | JD Supra
Seyfarth Synopsis: As mandatory State paid family leave and paid family and medical leave (collectively “PFML”) programs have significantly expanded and proliferated in recent years, participating employers and employees have been faced with a variety of legal, practical and administrative challenges and uncertainties. One such example involves ambiguity as to how contributions to, and benefits paid out of, PFML programs are to be reported and treated for tax purposes.
Relief At Last For Qualified Opportunity Zone Businesses With Pre-Pandemic Working Capital Safe Harbor Plans
United States: Relief At Last For Qualified Opportunity Zone Businesses With Pre-Pandemic Working Capital Safe Harbor Plans 19 April 2021 by Steven R. Meier and Michael Lobie Seyfarth Shaw LLP Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com.
Relief at Last for Qualified Opportunity Zone Businesses with Pre-Pandemic Working Capital Safe Harbor Plans | JD Supra
Seyfarth Synopsis: On April 12, 2021, the Department of Treasury (“Treasury”) published proposed Treasury regulations (the “Proposed Regulations”) that (1) permit qualified opportunity zone businesses (“QOZBs”) to revise or replace their written plans for working capital safe harbor compliance following a Federally declared disaster such as the COVID-19 pandemic, (2) establish requirements that certain foreign persons and foreign-owned partnerships must meet in order to be eligible to make a...
Certain Senior Living Facilities Can Elect Out Of The Business Interest Limitation
To print this article, all you need is to be registered or login on Mondaq.com. Seyfarth Synopsis: On December 29, 2020, the Internal Revenue Service issued Revenue Procedure 2021-9 (the “Procedure”), which provides a safe harbor that allows the owner or operator of certain senior living facilities (a “Nursing Business”) to elect out of a limitation on the amount of “business interest” that the Nursing Business can deduct each year.
Certain Senior Living Facilities Can Elect Out of the Business Interest Limitation | JD Supra
Seyfarth Synopsis: On December 29, 2020, the Internal Revenue Service issued Revenue Procedure 2021-9 (the “Procedure”), which provides a safe harbor that allows the owner or operator of certain senior living facilities (a “Nursing Business”) to elect out of a limitation on the amount of “business interest” that the Nursing Business can deduct each year.
IRS Extends Prior Relief to Opportunity Zone Investment Programs | JD Supra
Seyfarth Synopsis: On January 19, 2021, the Internal Revenue Service (the “IRS”) issued Notice 2021-10 (the “Notice”), which extends the relief that it previously provided to qualified opportunity funds, their sponsors, and their investors when it issued Notice 2020-39 on Thursday, June 4, 2020. You can see the prior Legal Update on the Notice 2020-39 here. In general, the Notice extends each relief provision until either March 31, 2021 or June 30, 2021.
IRS Extends Prior Relief To Opportunity Zone Investment Programs
United States: IRS Extends Prior Relief To Opportunity Zone Investment Programs 27 January 2021 by Steven R. Meier and Michael Lobie Seyfarth Shaw LLP Your LinkedIn Connections with the authors To print this article, all you need is to be registered or login on Mondaq.com.
US Treasury Proposes Regulations Addressing The New Holding Period For Partnership Profits Interests
To print this article, all you need is to be registered or login on Mondaq.com. Seyfarth Synopsis: On July 31, 2020, the US Department of Treasury ("Treasury") published long-awaited proposed Treasury regulations (the "Proposed Regulations") that provide detailed guidance on the new Code Section enacted by P.L. 115-97 (commonly referred to as the "Tax Cuts and Jobs Act") (the "TCJA").
US Treasury Proposes Regulations Addressing the New Holding Period for Partnership Profits Interests | JD Supra
Seyfarth Synopsis: On July 31, 2020, the US Department of Treasury (“Treasury”) published long-awaited proposed Treasury regulations (the “Proposed Regulations”) that provide detailed guidance on the new Code Section enacted by P.L. 115-97 (commonly referred to as the “Tax Cuts and Jobs Act”) (the “TCJA”).
US Department Of Treasury Proposes Regulations Under Code Section 1031 That Provide Taxpayer-Friendly Guidance On Like-Kind Exchanges
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US Department of Treasury Proposes Regulations Under Code Section 1031 That Provide Taxpayer-Friendly Guidance on Like-Kind Exchanges | JD Supra
Seyfarth Synopsis: On June 12, 2020, the US Department of Treasury (the “Treasury”) promulgated proposed treasury regulations (the “Proposed Regulations”) under section 1031 (“Section 1031”) of the Internal Revenue Code of 1986, as amended (the “Code”) that (1) abandons prior reliance on piecemeal local law definitions of “real property” in favor of unified, broad, and taxpayer-friendly definition for purposes of Code Section 1031, and (2) provides that incidental personal property received...
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United States: An Electing Real Property Trade Or Business Can Revoke Its Election On Account Of The Change To Qualified Improvement Property Enacted By The CARES Act; Other Elections Relating To Business Interest Expense Limitation 22 April 2020 by Steven R. Meier , Rotem Bar-Kokhva and Michael Lobie Seyfarth Shaw LLP To print this article, all you need is to be registered or login on Mondaq.com.
Html.Raw(The IRS Extends Filing And Payment Obligations For Most Taxpayers And Performance Of Certain Taxpayer Time-Sensitive Actions Until July 15, 2020, And Extends The Time For Performance Of Certain Time-Sensitive IRS Actions By 30 Days - Tax - United
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The IRS Announces A "People First Initiative" That Will Temporarily Ease Taxpayer Payment Obligations And Postpone IRS Compliance Actions
To print this article, all you need is to be registered or login on Mondaq.com. Seyfarth Synopsis: On March 25, 2020, the Internal Revenue Service (“IRS”) announced its “People First Initiative” (the “Initiative”), which will provide relief to taxpayers by suspending payments under certain collection actions and extending audit and litigation related deadlines until July 15, 2020, in response to the COVID-19 pandemic.
Final Regulations Clarify and Liberalize Many Rules Governing Qualified Opportunity Fund Formation and Operations | JD Supra
Seyfarth Synopsis: On December 19, 2019, the U.S. Treasury issued final Qualified Opportunity Zone regulations (the “Final QOZ Regulations”).
Final Regulations Clarify And Liberalize Many Rules Governing Qualified Opportunity Fund Formation And Operations
To print this article, all you need is to be registered or login on Mondaq.com. Seyfarth Synopsis: On December 19, 2019, the U.S. Treasury issued final Qualified Opportunity Zone regulations (the “Final QOZ Regulations”).
Tax Reform Impact On Employers And Employees
This is the fifth issue in a planned series of alerts designed to provide an in-depth analysis on topics related to tax reform. On December 15, 2017, Congressional Leaders announced that the conferees appointed by both the House and the Senate reached an agreement to reconcile differences between the House’s version of the Tax Cuts and Jobs Act (the “House Bill”) with the Senate’s version of the Tax Cuts and Jobs Act and unveiled the text of a final bill (the “Tax Bill”).
Tax Reform For REITs And Real Estate Businesses
On November 2, 2017, House Republicans introduced the Tax Cuts and Jobs Act (the “House Bill”). On November 9, 2017, the Senate introduced its own version of the Tax Cuts and Jobs Act (the “Senate Bill”). On November 16, 2017, the House passed the House Bill and, on December 2, 2017, the Senate passed the Senate Bill. The House and the Senate both appointed conferees to reconcile differences between the two bills and arrive at a final bill.
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