On February 21, 2025, the IRS issued Notice 2025-15, which provides guidance regarding the alternative manner of furnishing certain health insurance coverage statements to individuals under I.R.C. sections 6055(c)(3) and 6056(c)(3). President Biden signed the Paperwork Burden Reduction Act (H.R. 3797) in December 2024, eliminating the requirement to automatically
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Christina Danberg Bubel
Christina Danberg Bubel is an associate in the firm’s Washington, DC office, where she is a member of the Tax Practice Group. Christina also maintains an active pro bono practice.
Christina earned her J.D. from the Georgetown University Law Center, where she mentored law students in legal writing as part of the Law Fellow Program.
IRS Issues Proposed Regulations to Expand Limitation on Compensation Deduction for Publicly Held Corporations
On January 16, 2025, the IRS published proposed regulations to implement and provide guidance regarding amendments made to section 162(m) as part of the American Rescue Plan Act of 2021 (ARPA). These proposed regulations expand the compensation deduction limitation for publicly held corporations under I.R.C. section 162(m), beginning in 2027.…
Continue Reading IRS Issues Proposed Regulations to Expand Limitation on Compensation Deduction for Publicly Held Corporations