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22 Nov 2021, 7:42 am by Bright!Tax Team
To claim US tax credits against New Zealand taxes paid, expats must file Form 1116 when they file their federal tax return. [read post]
19 Nov 2021, 12:39 am by McKennon Law Group
The Ninth Circuit explained that ERISA “has a saving clause that saves from preemption ‘any law of any State which regulates insurance, banking, or securities. [read post]
18 Nov 2021, 6:42 pm by Stephen Page
  In essence there is a scheme which operates so that, for the purposes of the Act or Federal law, children may variously be   deemed, presumed or declared the child of a person. [read post]
18 Nov 2021, 6:42 pm by Stephen Page
  In essence there is a scheme which operates so that, for the purposes of the Act or Federal law, children may variously be   deemed, presumed or declared the child of a person. [read post]
14 Nov 2021, 4:00 pm by Bright!Tax Team
If you had a total of at least US$10,000 in one or more foreign bank and/or investment accounts at any time during the tax year, you also have to file FinCEN form 114, otherwise known as a Foreign Bank Account Report or FBAR. [read post]
9 Nov 2021, 1:02 pm by John Lewis
Discover Bank, 566 U.S. 49, 66 (2009), Justice Ginsburg found the unique language of Section 4 providing that a petition to compel arbitration can be filed in “any United States district which, save for [the arbitration] agreement, which would have jurisdiction under title 28,” was persuasive authority. [read post]
9 Nov 2021, 1:02 pm by John Lewis
Discover Bank, 566 U.S. 49, 66 (2009), Justice Ginsburg found the unique language of Section 4 providing that a petition to compel arbitration can be filed in “any United States district which, save for [the arbitration] agreement, which would have jurisdiction under title 28,” was persuasive authority. [read post]
8 Nov 2021, 4:19 pm by Chynna Anderson and Tyler Kostal
Vaden tells us that federal jurisdiction lies over an FAA petition ‘if, ‘save for’ the [arbitration] agreement, the entire, actual ‘controversy between the parties,’ as they have framed it, could be litigated in federal court. [read post]
8 Nov 2021, 6:27 am by Kristian Soltes
  [1] Mastercard Form 10-K at 46 (Feb. 14, 2020); Visa Form 10-K at 40 (Nov. 14, 2019). [2] UK regulatory approach to cryptoassets and stablecoins: Consultation and call for evidence, HM Treasury (January 2021) available at https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/950206/HM_Treasury_Cryptoasset_and_Stablecoin_consultation.pdf; Stablecoins and the Future of Money, Catalini and Massari (Harvard Business Review, Aug. 10, 2021); Save… [read post]
8 Nov 2021, 6:27 am by Kristian Soltes
  [1] Mastercard Form 10-K at 46 (Feb. 14, 2020); Visa Form 10-K at 40 (Nov. 14, 2019). [2] UK regulatory approach to cryptoassets and stablecoins: Consultation and call for evidence, HM Treasury (January 2021) available at https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/950206/HM_Treasury_Cryptoasset_and_Stablecoin_consultation.pdf; Stablecoins and the Future of Money, Catalini and Massari (Harvard Business Review, Aug. 10, 2021); Save… [read post]
5 Nov 2021, 6:30 am by Daniel
”“National banking associations and federal savings and loan associations authorized and qualified to exercise fiduciary powers in Florida. [read post]
3 Nov 2021, 7:05 am by Hunton Andrews Kurth LLP
  This letter clarifies the authority of national banks and federal savings associations to use stablecoins to conduct payment activities and other bank-permissible functions. [read post]
1 Nov 2021, 4:08 am by Ronald Mann
Discover Bank that federal courts have jurisdiction over motions to compel arbitration, but only if they would have had jurisdiction over the underlying controversy between the parties. [read post]
1 Nov 2021, 4:02 am by Joshua Carrigan
In effect, a large 529 savings balance owned by the student or her parents could reduce the amount of federal aid that the student is eligible for. [read post]
29 Oct 2021, 9:01 am by Kristian Soltes
It has jurisdiction over laws affecting banks, credit unions, savings associations, securities firms, insurance companies and other entities that participate in the country’s financial system. . . . [read post]