The Internal Revenue Service has issued final regulations offering guidance on the penalty for failing to include information that’s supposed to be disclosed about reportable transactions and how to ...

The University recognizes that Reportable Outside Activities can in many circumstances offer important opportunities for employees to expand their professional horizons, provide valuable public ...

When it comes to OSHA-reportable fatalities and injuries, there are some important exceptions in the regulation that employers should be aware of. An OSHA-reportable in-patient hospitalization is ...

In accordance with Purdue University’s policy on Conflicts of Commitment and Reportable Outside Activities (III.B.1), no employee may engage in a Reportable Outside Activity until: 1) The employee has ...

Certain micro-captive transactions are back to being reportable. On January 14, 2025, the Treasury Department and the Internal Revenue Service (“IRS”) published final regulations (the “Regulations”) ...

The Internal Revenue Service has issued a revenue procedure that said certain losses do not need to be taken into account in determining whether a transaction is considered a “reportable transaction.” ...

The IRS issued final regulations (T.D. 10029) that identify certain transactions that are the same as, or substantially similar to, certain microcaptive insurance transactions as listed transactions ...