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INDEX
Nos. 60-101
April 1 -- May 29, 2009

A | B | C | D | E | F | G | H | I | J | K | L | M | N | O | P | Q | R | S | T | U | V | W | X | Y | Z

    EARNED INCOME TAX CREDIT (EITC)
      – Advanced EITC payments
        – – IRS updates tables for 2009, 87:G–5 (5/8/09); notice, 87:TaxCore (5/8/09)
        – – Obama budget plan would eliminate program, 87:GG–1 (5/8/09); Treasury Sec'y Geithner responds to House appropriator Serranos (D-NY), 97:G–5 (5/22/09)
      – Fraudulent EITC claims prevalent, report uses FY2005 GAO data, 70:G–12 (4/15/09)
      – Qualifying taxpayers, IRS posts updates for 2009 tax forms, 75:G–1 (4/22/09)
    ECONOMIC INDICATORS
    ECONOMIC OUTLOOK
      – Air transportation industry will suffer temporary slowdown in 2009, but remains on path to extended growth, FAA says in forecast, 60:A–22 (4/1/09)
      – Beige book, March through April 6, Fed report, 71:EE–5 (4/16/09)
      – Blue Chip survey or remainder of 2009 and 2010, 66:EE–6 (4/9/09); subscriber notice, 67:EE–15 (4/10/09); May report, 89:EE–2 (5/12/09)
      – Boston FRBank President Rosengren voices concern regarding inflation after slow recovery, 98:EE–7 (5/26/09)
      – Business Roundtable survey of CEOs, second and third quarter outlook, 65:EE–1 (4/8/09)
      – CBO Dir. Elmendorf says recovery will be “tepid” and will allow unemployment to peak at around 10.5 percent, 97:EE–16 (5/22/09)
      – Chicago FRBank Natl. Activity Index, March, 74:EE–3 (4/21/09); April, 99:EE–2 (5/27/09)
      – Council of Economic Advisers Chrm. Romer says conditions should “level out” in second half of year, but consequences of swine flu difficult to gauge, 82:EE–14 (5/1/09)
      – Fed Chrm. Bernanke points to signs of recent economic progress, but cautions that financial recovery necessary prerequesite to broader turnaround, 70:EE–7 (4/15/09)
      – Fed Vice Chrm. Kohn cites gradual economic recovery as Fed considers more open communication, 74:EE–10 (4/21/09)
      – Gross domestic product
      – Housing
      – IHS Global Insight predicts “free fall” of economy ending, but growth will not rise above 3 percent until 2011, 92:EE–10 (5/15/09)
      – IMF former economists Mussa and Johnson differ on recovery and strong upturn or prolonged weak growth, 65:EE–7 (4/8/09); IMF finds recoveries that follow financial crises are weak and drawn out, 72:EE–7 (4/17/09); IMF now puts global GDP decline at 1.3 percent in 2009, 76:EE–4 (4/23/09); IMF's Strauss-Kahn says recovery likely in 2010, but financial sector cleanup needed, 77:EE–9 (4/24/09)
      – NABE industry survey, April, 74:EE–2 (4/21/09); May survey, 99:EE–6 (5/27/09)
      – Natl. Economic Council Dir. Summers notes positives in economy, but concedes continuing stresses and strains, 67:EE–11 (4/10/09)
      – Obama discusses hopeful signs after convening policymakers and regulators, 68:EE–3 (4/13/09); Obama cites “glimmers of hope” for recovery in major address on U.S. economic recovery, 70:EE–6 (4/15/09); “new foundation for growth” will take U.S. past mere recovery, Obama tells town hall meeting in Mo., 81:EE–10 (4/30/09)
      – OECD reports that composite leading indicators for Feb. continue to point to deep slowdown for 7 richest economies, 68:EE–4 (4/13/09); new OECD data indicate strong downturn continues, but severity easing, 89:EE–1 (5/12/09); OECD reports 2.1 percent decline in first-quarter GDP, 99:EE–2 (5/27/09)
      – Personal savings rate starting to increase while households reducing debt, San Francisco FRBank report, 94:EE–4 (5/19/09)
      – Philadelphia FRBank second-quarter Survey of Professional Forecasters, 93:EE–7 (5/18/09); Bank President Plosser voices concern regarding inflation after slow recovery, 98:EE–7 (5/26/09)
      – Richmond FRBank President Lacker says recession expected to end later in 2009, citing improvements in consumer spending, housing, and manufacturing, 84:EE–6 (5/5/09); Lacker encouraged by easing of job losses in April, other indicators, 88:EE–12 (5/11/09)
      – San Francisco FRBank President Yellen expects tepid recovery for U.S. economy later in 2009, but cites basis for optimism, 86:EE–4 (5/7/09)
      – Savings rate increase likely outcome of recession, CEA Chrm. Romer says, 60:EE–13 (4/1/09)
      – Services sector, March, ISM report, 63:EE–3 (4/6/09); April, 85:EE–2 (5/6/09); 2009 semiannual forecast, 85:EE–13 (5/6/09)
      – Treasury Sec'y Geithner emphasizes need for sustained global response for ongoing recession and financial crisis, 76:EE–1 (4/23/09); Geithner says unemployment will continue to increase even as growth becomes positive, 94:EE–5 (5/19/09)
    ECONOMIC STIMULUS
    ECUADOR
      – Hazardous waste, Ecuadorian court case against Chevron for dumping billions of gallons of oil waste into Amazon River winding down as lawyers prepare to submit final written arguments, 88:A–10 (5/11/09)
    EDUCATION
      See also COLLEGES AND UNIVERSITIES
      – Hazardous air pollutants, EPA to monitor 62 schools near large industrial facilities or in urban areas in 22 states for emissions, 60:A–12 (4/1/09)
      – Modernizing, renovating, and repairing public schools with green building techniques
        See LEGISLATION, FEDERAL, HR 2187
      – Private school scholarships, court erred in dismissing Establishment Clause challenge to Ariz. tax credit (9th Cir.), 75:K–1 (4/22/09); decision text, 75:TaxCore (4/22/09)
      – School construction projects
      – Telecommunications, GAO says lack of long-term strategic vision for E-Rate program for schools and libraries causes FCC to make poor decisions about disbursing funds, 79:A–8 (4/28/09)
      – Toxic substances found in and around schools, EPA to release federal school siting guidelines in summer 2009, as it continues to monitor outdoor air quality at 62 schools in 22 states, 81:A–17 (4/30/09)
    EGYPT
      – U.S. and Egypt agree to delay launching free trade negotiations, 100:A–6 (5/28/09)
    EIA
    ELECTRICITY
    ELECTRONIC COMMERCE
      – Ed. Note: This heading covers electronic sales of goods and services and their regulation. All other references to the Web or the Internet are found at INTERNET.
      – Amazon, other retailers required to collect N.Y. sales tax, after ruling other states consider similar legislation, BNA Analysis & Perspective, 80:J–1 (4/29/09); Cal. Assemblywoman still looking to enact legislation this year, 82:H–1 (5/1/09); N.Y. tax dep't memo clarifies expanded application of Internet sales tax rules, 89:H–2 (5/12/09)
      – AOL tax refund lawsuit, dismissal upheld as company failed to pay all taxes, penalties, and interest prior to filing suit (Wash. Ct. App.), 67:K–1 (4/10/09); decision text, 67:TaxCore (4/10/09)
      – Cigarette sales
        – – New York City's standing to sue vendors for lost tax revenues (U.S., rev grant), 84:K–2 (5/5/09)
        – – Restriction
          See LEGISLATION, FEDERAL, HR 1676, S 1147
      – Congressional Internet caucus, Thune (R-SD) ascends to co-chair post, 75:N–1 (4/22/09)
      – Credit card transactions, clarification of reporting requirements for servicers and third-party processors urged, 76:G–1 (4/23/09); comment letters on Notice 2009-19, 76:TaxCore (4/23/09)
      – Cybersecurity
        – – Collaborative effort essential in tackling threats, NSA officials say, 75:A–16 (4/22/09)
        – – Congress should avoid prescriptive government mandates in crafting national policies, witnesses tell House panel, 83:A–19 (5/4/09)
        – – Credit card data breaches, industry's self-regulatory standards “of questionable strength and effectiveness” in preventing, House Homeland Security panel says federal law may be required, 60:A–16 (4/1/09)
        – – Electricity industry self-regulating organization not aware of attacks yet, but threat deemed real, 66:A–15 (4/9/09); Thompson (D-Miss) and Lieberman (I-Conn) to introduce bill giving emergency powers to FERC, 80:A–17 (4/29/09); Thompson, Lieberman and King (R-NY) confirm grid vulnerable to attack and has been penetrated by hackers in foreign countries, 82:A–1 (5/1/09); Senate Energy panel considers bill to give Energy Sec'y and FERC emergency authority to protect electric infrastructure, 87:A–17 (5/8/09)
        – – Federal Information Security Management Act must be updated to meet increasing challenges, witnesses tell House panel, 95:A–16 (5/20/09)
        – – Identity theft
        – – Increasingly sophisticated international cybercriminals going after prepaid payroll debit cards and hitting financial transactions in transit, DOJ prosecutors say, 76:A–7 (4/23/09)
        – – National cyber czar to establish regulations for government and private sector
          See LEGISLATION, FEDERAL, S 773
        – – Obama admin. official gives early outline of review she oversaw of nation's cybersecurity, calls for more focused oversight, 76:A–32 (4/23/09); Obama to release report containing results of 60-day review, 100:A–10 (5/28/09)
        – – Publicly trade companies that handle personal data, only 62 percent include privacy and data security as risk factor for their business in annual 10-K reports filed with SEC, report says, 74:A–5 (4/21/09)
        – – Weak economy affecting security budgets as threats increase, surveys find, 76:A–8 (4/23/09)
      – Deceptive marketing and billing practices, Senate Commerce Comm. announces investigation of Vertrue and Webloyalty.com, 101:A–23 (5/29/09)
      – Domain names
        – – European Telecoms Comm'r Reding says U.S. should not renew ICANN pact, but support move towards privatized, global group supervised by independent judicial body, 84:A–2 (5/5/09)
        – – ICANN potential independence from U.S. government, NTIA seeks public comment on readiness, 78:A–18 (4/27/09); new accountability and oversight models debated as ICANN looks to independence, 88:A–1 (5/11/09)
        – – Trademark-infringing registrations, under new generic top-level domains (gTLDs), WIPO elaborates on proposal for setting up mechanism to revoke, 66:A–10 (4/9/09); trademark owners give ICANN specific recommendations for gTLD amendments, 81:A–12 (4/30/09)
      – Drugs and pharmaceuticals, FDA asks 14 companies to stop using sponsored links on Internet search engines to promote their drugs because links fail to communicate risk information, 64:A–8 (4/7/09)
      – European Comm'n launches online guide to inform consumers about their rights in effort to boost consumer confidence in online shopping across European borders, 85:A–3 (5/6/09)
      – Fraud, Internet search engine providers must refuse placement of misleading mortgage relief ads under FTC court order (D.D.C.), 95:A–19 (5/20/09)
      – Gambling online
      – Hotel reservations
        – – Ind. sales tax assessments, 6 online firms appeal (Ind. T.C.), 84:K–3 (5/5/09)
        – – Priceline.com motion to dismiss class action denied (M.D. Tenn.), 66:K–1 (4/9/09); decision text, 66:TaxCore (4/9/09)
        – – San Francisco tax assessments challenged (Cal. Super. Ct.), 92:K–2 (5/15/09); Hotwire complaint, 92:TaxCore (5/15/09); Expedia complaint, 92:TaxCore (5/15/09); San Francisco says firms must pay tax before filing complaint, 95:K–1 (5/20/09)
      – Offshore banking, DOJ seeks information from First Data on customer accounts (D. Colo.), 71:K–1 (4/16/09); ex parte petition, supporting memorandum, and declaration of IRS investigator, 71:TaxCore (4/16/09); IRS issues summons in investigation of accounts, 72:K–1 (4/17/09); “John Doe” summons, 72:TaxCore (4/17/09)
      – Privacy
        – – Boucher (D-Va) to move forward with drafting general online privacy bill, 77:A–21 (4/24/09)
        – – Children's Online Privacy Protection Act, FTC to review regulations implementing in light of changes in mobile marketplace, 76:A–13 (4/23/09)
        – – Cloud computing, which allows consumers and businesses to store and manage data on remote computer networks operated by third parties, FTC examining privacy and security issues, 85:A–30 (5/6/09)
        – – European Comm'n warns online companies to develop principles of acceptable behavior in area of online tracking and targeting or regulators will take action, 60:A–25 (4/1/09)
        – – Peer-to-peer file sharing, House Oversight and Government Reform Comm. launches new investigation into privacy concerns, 76:A–29 (4/23/09)
      – Retailer audit guide posted on IRS Website, 91:G–6 (5/14/09); text, 91:TaxCore (5/14/09)
      – Retailer capitalization, IRS invites comment on rule changes needed, consideration of Internet and fax sales, 68:G–1 (4/13/09); IRS Notice, 68:TaxCore (4/13/09)
      – Sales tax revenue loss $52B over 6 years, Tenn. professor says estimate conservative, 69:H–1 (4/14/09)
      – Sales tax simplification
        – – Certified service providers, SSUTA panel announces new round of selection, 71:H–2 (4/16/09)
        – – Compliance of members reviewed at governing board meeting, 67:H–1 (4/10/09); Business Advisory Council concerned over board action, urges strict standards, 91:H–3 (5/14/09)
        – – Congressional authorization, stakeholders help draft federal bills for reintroduction, 75:G–3 (4/22/09); lobbying, SSUTA panel makes preparations, 83:G–4 (5/4/09)
        – – Delivery charges, SSUTA panel recommends amendment to governing board, 60:H–2 (4/1/09); board adopts new definition, 91:H–2 (5/14/09)
        – – Direct mail, SSUTA panel recommends adoption of 2 items at governing board's May meeting, 82:H–4 (5/1/09); SSUTA panel forwards rules without comment, 87:H–1 (5/8/09); governing board makes breakthrough on issues, 91:H–2 (5/14/09)
        – – Disaster readiness, SSUTA panel considers definitions for sales tax holiday, 85:H–2 (5/6/09)
        – – “Food” and “food products,” SSUTA panel to consider vitamin firm's request for definition, 97:H–1 (5/22/09)
        – – Matrix on taxability, industry specific comments sought, 68:H–2 (4/13/09); development stalled by entity, use exemptions, 92:H–2 (5/15/09)
        – – Neb. enacts changes to conform to SSUTA, 84:H–2 (5/5/09)
        – – Replacement taxes, SSUTA panel seeks comments on draft interpretive rule, 62:H–1 (4/3/09); panel fails to reach consensus, 77:H–1 (4/24/09); SSUTA panel forwards rules without comment, 87:H–1 (5/8/09); work group hears alternative to proposed replacement tax rule, 87:H–2 (5/8/09); board adopts new section to SSUTA, 91:H–2 (5/14/09)
        – – Sourcing, soft drinks, and candy, SSUTA panel agrees to hear 3 interpretation requests, 77:H–2 (4/24/09); comment period opens, 79:H–2 (4/28/09)
        – – Utah legislature makes conformity, other changes, 63:H–1 (4/6/09); sponsor discusses new law, 69:H–3 (4/14/09)
        – – Wash. House panel weighs 2 approaches for digital goods, 60:H–1 (4/1/09); changes enacted for direct mail, other clarifications made, 93:H–3 (5/18/09); digital goods bill signed, 95:H–1 (5/20/09)
        – – W.Va. updates sales tax conformity, 98:H–3 (5/26/09)
        – – Wis. membership, SSUTA panel recommends to governing board, 67:H–1 (4/10/09); board approves Wis. as 23rd member, 91:H–2 (5/14/09)
      – State tax nexus, business activities
        See LEGISLATION, FEDERAL, HR 1083
      – Ticket resales, Chicago barred from collecting amusement tax (N.D. Ill.), 65:K–1 (4/8/09); decision text, 65:TaxCore (4/8/09)
    ELECTRONIC FILING
      – Advisory panel ETAAC plans June 19 public meeting, 101:G–5 (5/29/09); IRS notice, 101:TaxCore (5/29/09)
      – Automated wage reporting program, Social Security Admin. is revamping, 82:G–1 (5/1/09)
      – Credit card payments
        – – Fees for paying income taxes with credit or debit card may be deductible, 65:G–1 (4/8/09); IRS news release, 65:TaxCore (4/8/09)
        – – RBS WorldPay confirms IRS contract award for 2010 filing season, expects recertification after security breach, 78:G–1 (4/27/09)
      – Data security issues, CERCA committee seeks IRS input, 82:G–9 (5/1/09)
      – Excise tax payments, TTB outlines EFT procedure, 73:G–4 (4/20/09)
      – Extension requests, e-file by Apr. 15, IRS urges, 65:G–6 (4/8/09); news release, 65:TaxCore (4/8/09)
      – Free File Program
        – – CERCA panel concerned about Form 8453-OL elimination and IRS customer service to tax services industry, 82:G–5 (5/1/09)
        – – Drop in 2008 returns, ETA director says software industry still ahead of IRS, online fillable tax forms not popular, 83:G–9 (5/4/09)
        – – IRS wins SIIA innovation award, 82:G–8 (5/1/09)
        – – Russian arrested for stealing U.S. refunds through similar Web sites (S.D. Cal.), 83:K–3 (5/4/09); text of indictment, 83:TaxCore (5/4/09)
      – IRS portal, TIGTA says efforts to create Web-based portal important for taxpayer access, 97:G–2 (5/22/09)
      – Me. mandate for monthly taxpayers, new law requires leniency in waiving requirement, 80:H–2 (4/29/09)
      – Mandates, Obama administration's budget would reduce thresholds for return preparers, corporations, 89:GG–1 (5/12/09)
      – Md. enacts mandate for return preparers, 88:H–1 (5/11/09)
      – Neb. authorizes e-filing mandate for tax preparers, 84:H–2 (5/5/09)
      – Payment options, installment agreements, IRS issues reminder, 67:G–6 (4/10/09); news release, 67:TaxCore (4/10/09)
      – Tax software
        – – Conference for developers set, 78:G–7 (4/27/09); IRS notice, 78:TaxCore (4/27/09)
        – – More IRS oversight needed, GAO reports, 62:G–5 (4/3/09); IRS in discussions with GAO on its role, CERCA panel told, 82:G–6 (5/1/09)
      – 2009 filing season, 90M returns filed electronically, home computer use increased, 82:G–6 (5/1/09); IRS news release, 82:TaxCore (5/1/09)
      – Wash. to require all monthly taxpayers to e-file and e-pay, 77:H–1 (4/24/09)
    EMPLOYEE BENEFITS
      – Auditor requests that do not conform with ABA's policy, attorneys run risk of violating attorney-client or work-product privilege when commenting, panelists say, 100:EE–8 (5/28/09)
      – Disability plans
      – Health coverage
      – Legal services
        See LEGISLATION, FEDERAL, HR 1423, S 825
      – Life insurance
      – Long-term care
      – Marriage, lack of IRS guidance on DOMA complicates same-sex benefits, attorneys say, 79:G–2 (4/28/09)
      – Pension plans
      – Recession triggers restrictions in benefits, changes in COBRA, severance and executive pay, speakers tell ABA tax section, 90:G–4 (5/13/09)
      – Same-sex marriage legalization will have no effect on employers' obligations with respect to federally regulated workplace benefits, BNA Special Report, 79:C–1 (4/28/09)
      – Transportation benefit limit increased by ARRA, IRS updates publication, 64:G–4 (4/7/09)
      – Wages and salaries
    EMPLOYMENT AND UNEMPLOYMENT
      – Displaced workers' access to federal and state training programs and financial aid for higher and vocational education, DOL and Education Dep't launch website, 88:A–17 (5/11/09)
      – Foreign workers
      – Global unemployment estimate revised upward in ILO 2009 forecast, 101:EE–4 (5/29/09)
      – “Green jobs,” creating, defining, and ensuring they exist throughout variety of industries will be key to nation's economic recovery, witnesses tell House panel, 60:A–32 (4/1/09); green jobs creation efforts must consider needs of low-wage workers, speakers say, 75:EE–15 (4/22/09); green jobs key part of economic revival and energy self-sufficiency, Senate panel told, 75:EE–18 (4/22/09); definition lacking, and industry data limited, BLS officials say, 78:A–27 (4/27/09); “myth” of green jobs will not help economy recovery, Heritage Foundation panelists say, 84:A–22 (5/5/09); Mich. identifies kinds of jobs that will be in demand and training workers need, 89:A–19 (5/12/09); climate bill needs incentives for creation of green energy jobs, Senate panel told, 95:A–10 (5/20/09); Labor Sec'y Solis announces $500M in stimulus funding for green jobs training, 99:A–19 (5/27/09)
      – Gross jobs gained, third quarter of 2008, BLS report, 95:EE–13 (5/20/09)
      – Help-wanted ads posted online, April, Conference Bd. report, 84:EE–15 (5/5/09)
      – Hiring credits
      – Job Access and Reverse Commute Program (JARC), GAO reports finds FTA made progress in awarding funds, but obstacles hindered receipt, 99:A–13 (5/27/09)
      – Job openings and labor turnover survey (JOLTS), Feb., BLS report, 65:EE–4 (4/8/09); March, 90:EE–11 (5/13/09)
      – Layoffs, March, Challenger, Gray & Christmas report, 61:EE–8 (4/2/09); April, 86:EE–12 (5/7/09)
      – Legal services job growth outpaced that of law offices during 2002-2007 period, Census Bureau report, 100:A–16 (5/28/09)
      – Mass layoffs, March, BLS report, 77:EE–2 (4/24/09); text of March data, 77:E–3 (4/24/09); text of first quarter data, 90:E–9 (5/13/09); first quarter, 90:EE–3 (5/13/09); text of April data, 98:E–10 (5/26/09); April, 98:EE–2 (5/26/09)
      – Multinational firms, U.S. share of jobs fell to 68.8 percent in 2007, BEA report, 73:EE–8 (4/20/09)
      – OECD reports 0.3 percent rise in unemployment in 30 member countries in Feb., 68:EE–2 (4/13/09); area unemployment rises to 7.6 in March, 89:EE–2 (5/12/09)
      – Payroll employment, March, BLS report, 63:EE–1 (4/6/09); text of March data, 63:E–1 (4/6/09); text of March state data, 73:E–1 (4/20/09); state data, March, 73:EE–1 (4/20/09); text of April data, 88:E–1 (5/11/09); April, 88:EE–1 (5/11/09); text of April state data, 98:E–1 (5/26/09); state data, April, 98:EE–1 (5/26/09)
      – Slowdown in hiring by firms that in previous years added larger numbers of workers each quarter accounted for much of moderation in overall job gains since 2001 recession, BLS report, 87:EE–13 (5/8/09)
      – State taxes, nonresident workers
        See LEGISLATION, FEDERAL, HR 2110
      – Stimulus funds, CEA issues guidelines for estimating and reporting number of jobs created or retained, 89:EE–9 (5/12/09); states receiving more than $1B account for more than half of newly created or sustained infrastructure jobs, report finds, 98:A–17 (5/26/09)
      – Trade adjustment assistance program, Commerce Dep't Economic Development Admin. proposes rules to bring into compliance with American Recovery and Reinvestment Act, 84:A–23 (5/5/09)
      – Unemployment insurance
      – Unions, freedom to establish and join
        See LEGISLATION, FEDERAL, HR 1409, S 560
      – WOTC
    EMPLOYMENT TAXES
      – Corrections, new “X” forms available, 81:G–7 (4/30/09); IRS official says Form 941-X guidance to provide examples, 90:G–5 (5/13/09)
      – Failure to pay
        – – Attorney sued over unpaid taxes (E.D.N.Y.), 87:K–1 (5/8/09)
        – – Home care firm ordered to comply with tax duties (D. Mass.), 101:K–3 (5/29/09)
        – – Limited liability company, IRS may proceed with collection from sole LLC member (T.C.), 60:K–2 (4/1/09); decision text, 60:TaxCore (4/1/09)
        – – Payroll services firm and co-owners indicted for stealing $1.7M from clients (N.Y. Sup. Ct.), 82:K–2 (5/1/09)
        – – Penalties proper although taxpayer did not receive assessment notice (T.C.), 86:K–3 (5/7/09); decision text, 86:TaxCore (5/7/09)
        – – Temporary workers, personnel company ruled liable for taxes after president's guilty plea (T.C.), 84:K–3 (5/5/09); decision text, 84:TaxCore (5/5/09)
      – Foreign workers, payroll taxes urged for businesses using H-2B visas, Economic Policy Inst., 72:G–5 (4/17/09)
      – Legal settlements, IRS set to publish TAM on employment, income tax consequences, 91:G–4 (5/14/09)
      – Making Work Pay credit
        – – Extension, tentative budget agreement includes language, 79:G–4 (4/28/09)
        – – IRS posts Q&As on Web site, 63:G–10 (4/6/09)
        – – Withholding changes
      – Military differential pay subject to income withholding, but not FICA and FUTA, 72:G–1 (4/17/09); IRS Rev. Rul. 2009-11, 72:TaxCore (4/17/09)
      – Self-employed, tax on health care premiums
        See LEGISLATION, FEDERAL, HR 1470
      – Small firms, employment tax debt major bankruptcy cause, IRS official says, 92:G–2 (5/15/09)
      – Social Security reform
      – “Tax Talk Today” to focus on estate, employment taxes, 84:G–5 (5/5/09); IRS news release, 84:G–5 (5/5/09)
      – Uncollected taxes comprise $25B of annual tax gap, IRS official tells APA forum, 97:G–6 (5/22/09)
      – Unemployment taxes
      – Validating SSNs, IRPAC asks for remedy on “B” notices, urges coordination with Social Security, 101:G–4 (5/29/09); IRPAC letter asking IRS to update guidance, 101:TaxCore (5/29/09)
      – W-2 Forms, Social Security Admin. is revamping automated wage reporting program, 82:G–1 (5/1/09)
      – Withholding
      – Worker classification, TAS seeks guidance, suggests IRS hold consults with practitioners, 91:G–4 (5/14/09)
    ENDANGERED SPECIES
      – American pika, Fish and Wildlife Service to review climate change impacts, 86:A–21 (5/7/09)
      – Cape Sable seaside sparrow, Fish and Wildlife Service determination that plan to protect from harm by Everglades water diversion project will not jeopardize endangered hawk upheld (11th Cir.), 88:A–26 (5/11/09)
      – Coast Guard regulation of ship traffic not necessarily “agency actions” that trigger ESA consultation requirements (N.D. Cal.), 61:A–31 (4/2/09)
      – Consultation policy under ESA for federal agencies, Bush admin. rule to be revoked, Interior Sec'y Salazar says, 80:A–32 (4/29/09); Obama admin. to seek public comment on possible steps to improve way agencies consult with biologists on species, 83:A–9 (5/4/09); Fish and Wildlife Service needs better tracking system for making sure that consultations are followed by appropriate actions, GAO report, 98:A–6 (5/26/09)
      – Delta smelt, claims by environmental groups that certain 40-year contracts for allocation of Sacramento River water must be rewritten to protect under ESA rejected (E.D. Cal.), 80:A–21 (4/29/09)
      – Gray wolves, Wyo. announces intent to sue Fish and Wildlife Service for removing from list in Mont. and Idaho, but not in Wyo., 63:A–15 (4/6/09)
      – Pacific walrus, Fish and Wildlife Service agrees to render preliminary decision on listing (D. Alaska), 95:A–19 (5/20/09)
      – Peninsular bighorn sheep of Southern Cal., Fish and Wildlife Service issues final rule revising critical habitat designation, 72:A–22 (4/17/09)
      – Polar bears, Interior Dep't to retain Bush admin. special rule on protections while anticipating that comprehensive climate change policy will address long-term threats to habitat, 88:A–9 (5/11/09)
      – Ribbon seal, advocacy groups threaten to sue NOAA over failure to list under ESA, 65:A–18 (4/8/09)
      – Salmon and steelhead
        – – Columbia River and Snake River salmon, federal agencies urged to address flaws in plan for recovery (D. Or.), 95:A–25 (5/20/09)
        – – Or. coastal coho salmon, Natl. Marine Fisheries Services begins review of status, 80:A–32 (4/29/09)
        – – Pesticides carbaryl, carbofuran, and methomyl, Natl. Marine Fisheries Service issues biological opinion saying continued use likely to jeopardize 27 populations on West Coast, 77:A–27 (4/24/09)
      – Sea turtles in Gulf of Mexico, lawsuit alleges Natl. Marine Fisheries Service has failed to protect from longline commercial fishing operations (N.D. Fla.), 72:A–19 (4/17/09)
      – Spotted owl, Interior Dep't seeks negotiation of revised recovery plan (D.D.C.), 62:A–20 (4/3/09)
      – Tiger salamander threatened by future habitat loss (9th Cir.), 70:A–13 (4/15/09); Center for Biological Diversity announces settlement of lawsuit challenging Bush admin. decision on critical habitat (N.D. Cal.), 87:A–14 (5/8/09)
      – Wood, Chinese furniture company, Style Craft Furniture, pleads guilty to smuggling baby cribs made of internationally protected wood (D.N.J.), 84:A–6 (5/5/09)
    ENERGY
      – Biofuels
      – Carbon emissions
      – Clean energy infrastructure, long-term fundamentals of investing have been strong and continue to make for attractive investment, First Reserve's Hearn says, 82:A–20 (5/1/09)
      – Comprehensive bill
        – – Cost and scope of renewable electricity standards and expansion of federal authority over siting of high-voltage lines remain as Senate Energy and Natural Resources Comm. continues work, 73:A–10 (4/20/09)
        – – Efficiency rules considered by Bingaman (D-NM) for inclusion in broader bill, 76:A–30 (4/23/09)
        – – Governors from 30 states and territories form bipartisan climate coalition to push for passage of broad federal energy policy that they say must include cap on greenhouse gas emissions, 97:A–26 (5/22/09)
        – – House Energy and Commerce Comm. Dems to meet with Obama to discuss emissions-reduction targets, 84:A–17 (5/5/09); Dems reach agreement on short-term targets and mandate for renewables, 90:A–27 (5/13/09); renewable energy and utility industries resist compromise standard of as low as 12 percent, 92:A–26 (5/15/09)
        – – Nuclear power must have role in any new energy and climate change policy that incorporates greenhouse gas emissions cap-and-trade program, McCain (R-Ariz) says, 75:A–8 (4/22/09)
        – – Nuclear waste, alternatives for managing, Senate Energy and Natural Resources Comm. to mark up bill to create 11-member commission to study, could become part of comprehensive energy bill, 85:A–22 (5/6/09)
        – – Reducing cost of complying with renewable electricity standard, Cantwell (D-Wash) to offer amendment to authorize DOE to make low-interest loans to help utilities, 86:A–17 (5/7/09)
        – – Senate Energy and Natural Resources Comm. to continue marking up bill during business meeting, 79:A–12 (4/28/09); provision could be included to promote distributed electricity generation from businesses and homes, Cantwell (D-Wash) says, 87:A–25 (5/8/09); Dems plan creation of petroleum product reserve to combat gasoline price spikes and shortages, 89:A–10 (5/12/09); members consider 15 percent renewable electricity standard that would allow utilities to meet nearly third of goal with efficiency measures, Cantwell says, 89:A–17 (5/12/09); committee completes work on transmission title, 92:A–8 (5/15/09); committee votes to support mandate for renewable electricity, more work needed to reach consensus, 97:A–23 (5/22/09)
      – Consumption, DOE seeking to reduce by 30 percent in residences and 40 percent in commercial buildings, 80:A–12 (4/29/09)
      – Domestic policy will be compatible with international trade obligations, USTR Kirk tells GOP lawmakers, 71:A–2 (4/16/09); Canadian environment minister says border carbon adjustments would violate principles of multilateral trading system, 91:A–15 (5/14/09)
      – Efficiency
        – – Appliances
          – – – Energy consumed in producing and distributing power used to operate certain appliances should be considered by DOE when setting efficiency standards, Natl. Research Council says, 100:A–21 (5/28/09)
          – – – Energy Star requirements for commercial-grade refrigerators and freezers to be increased, EPA announces, 67:A–5 (4/10/09)
          – – – Gas kitchen ranges and ovens without electrical supply cords will no longer be allowed to be manufactured with constant burning pilot lights beginning April 9, 2012, DOE says in final rule, 66:A–10 (4/9/09)
          – – – IRS posts modified energy-efficiency rules, 92:G–6 (5/15/09); IRS notice of changes to manufacturers' credit under §45M, 92:TaxCore (5/15/09)
        – – Block grants, DOE makes over $2.7B of stimulus funds available to states, local governments, and tribes, 71:A–13 (4/16/09)
        – – Computer servers, EPA announces Energy Star standards, 94:A–11 (5/19/09)
        – – European Union's eco-design regulatory committee votes to overhaul, and to phase in tighter consumption standards, 62:A–4 (4/3/09)
        – – Fluorescent lamps and incandescent reflector lamps, energy conservation standards would be tightened under proposed rule published by DOE, 70:A–14 (4/15/09)
        – – G-8 industrialized nations and key emerging countries to launch new international body for discussing efficiency measures and sharing best practices, 81:A–11 (4/30/09); oil price stabilization efforts “interlinked” with environmental issues like climate change, ministers say, 99:A–16 (5/27/09)
        – – Residential furnaces and boilers, DOE to reconsider standards (2d Cir.), 76:A–36 (4/23/09)
      – Electric utilities
      – Fossil fuels to remain dominant source of world's energy for decades even with aggressive policies that push for innovative new technologies, Shell Oil president Odum says, 63:A–9 (4/6/09)
      – Global credit crisis means energy project sponsors must reach for all potential sources of funding, and export credit agencies likely to emerge as most sought-after source, speakers say, 97:A–14 (5/22/09)
      – Hybrid vehicles
      – Hydropower, FERC approves financing arrangement for major transmission project linking Canada's Hydro-Quebec with New England utilities, 97:A–1 (5/22/09)
      – Loan guarantee program, Senate Energy and Natural Resources Comm. releases draft bill that would revamp, creating Clean Energy Deployment Admin. and investment fund to promote use of green technologies, 74:A–16 (4/21/09); Bingaman (D-NM) and Murkowski (R-Alaska) to introduce bill, 80:A–20 (4/29/09); further action, see LEGISLATION, FEDERAL, S 949
      – Nuclear power
      – Petroleum industry
      – Renewable sources
      – Security enhancement
        See LEGISLATION, FEDERAL, S 774
      – Senate Finance Comm. to consider removing technology biases in energy tax policy, 76:G–8 (4/23/09); JCT report on tax expenditures for energy production, conservation, 76:TaxCore (4/23/09); paper industry's “black liquor” discussed at hearing, 77:G–4 (4/24/09); opening remarks and testimony, 77:TaxCore (4/24/09); reissued JCT report, 84:TaxCore (5/5/09)
      – Stimulus funding
        – – Carbon capture and storage to get $2.4B, Sec'y Chu announces, 93:A–11 (5/18/09)
        – – Efficiency block grants, DOE makes over $2.7B available to states, local governments, and tribes, 71:A–13 (4/16/09)
        – – EIA prompted to revise 2009 outlook for renewables and carbon emissions, 76:A–17 (4/23/09)
        – – Environmental Management Program acting head at DOE pledges at Senate hearing to closely monitor and “wisely manage” $6B in finds, 76:A–32 (4/23/09)
        – – Geothermal and solar energy projects to receive $467M, Obama announces, 100:A–14 (5/28/09)
        – – Infrastructure funding favors direct spending by federal government, but there will be role for public-private partnerships after federal funds run out, speakers say, 65:A–15 (4/8/09)
        – – Weatherization, secretaries of Energy and HUD agree to better coordinate federal funding, 86:A–8 (5/7/09)
    ENERGY DEPARTMENT (DOE)
      – FY2010 budget, Obama plan would increase funding for renewable energy technologies, energy efficiency, and grid modernization, but decrease spending on nuclear power and fossil fuels, 87:B–8 (5/8/09); DOE asks $5.5B for nuclear cleanup, plans shutdown of Yucca Mountain, 87:B–10 (5/8/09); correction to 87:B-10, 88:A–27 (5/11/09); Senate to work to restore funding for clean coal and nuclear energy, 95:A–11 (5/20/09)
      – Personnel
        – – Deputy secretary, Obama to nominate Poneman, 70:A–19 (4/15/09); Senate confirms Poneman, 95:A–21 (5/20/09)
        – – Environmental management assistant secretary nominee Triay reiterates her commitment to cleanup of former nuclear weapons production sites, 77:A–27 (4/24/09); Senate Energy and Natl. Resources Comm. approves nomination, 82:A–30 (5/1/09); Kyl (R-Ariz) places hold on nomination, 95:A–21 (5/20/09); Senate confirms Triay, 97:A–7 (5/22/09)
        – – General counsel, Senate Energy and Natl. Resources Comm. approves nomination of Harris, 82:A–30 (5/1/09); Kyl (R-Ariz) places hold on nomination, 95:A–21 (5/20/09); Senate approves nomination, 96:A–11 (5/21/09)
        – – Policy and international affairs assistant secretary, Senate confirms nomination of Sandalow, 95:A–21 (5/20/09)
        – – Science undersecretary, Senate Energy and Natl. Resources Comm. approves nomination of Koonin, 82:A–30 (5/1/09); Kyl (R-Ariz) places hold on nomination, 95:A–21 (5/20/09); Senate approves nomination, 96:A–11 (5/21/09)
        – – Undersecretary, Senate Energy and Natl. Resources Comm. approves nomination of Johnson, 82:A–30 (5/1/09); Kyl (R-Ariz) places hold on nomination, 95:A–21 (5/20/09); Senate approves nomination, 96:A–11 (5/21/09)
    ENERGY INFORMATION AGENCY (EIA)
      – Administrator, Obama to nominate Newell, 86:A–16 (5/7/09)
    ENVIRONMENT
      See also AIR POLLUTION; WATER POLLUTION
      – Antarctic Treaty parties agree to series of resolutions designed to regulate tourism and shipping and to protect ecosystems, officials say, 73:A–21 (4/20/09)
      – Arctic ecosystems, participants in Senate Foreign Relations Comm. roundtable urge U.S. to seek binding international agreements to protect, 85:A–30 (5/6/09)
      – Beach erosion law in Fla. that property owners claim amounts to illegal “taking” (U.S., rev sought), 60:A–13 (4/1/09)
      – Brownfields redevelopment
        – – EPA official plans meeting to address redevelopment issues raised in online forum, 94:A–7 (5/19/09)
        – – Grants under economic development initiative, $20M available, HUD says, 83:A–17 (5/4/09); EPA awarding $111.9M in grants to 252 applicants for new and ongoing cleanup and land-revitalization projects, 88:A–13 (5/11/09)
        – – Natl. Institute of Environmental Health Sciences offering stimulus funding to train workers to clean up sites, 71:A–25 (4/16/09)
      – Cal., supercomputer project delayed because Lawrence Berkeley Natl. Lab. failed to assess impact on nearby Strawberry Canyon (N.D. Cal.), 63:A–17 (4/6/09)
      – Construction projects, Army Corps revises notification requirements for discharges of material into upland ditches, 74:A–20 (4/21/09)
      – “Corporate water tax,” lawmakers consider to help create water trust fund, 75:G–8 (4/22/09)
      – Drought in Cal, House Natural Resources Comm. discusses needs of wildlife, farmers, industry, and urban dwellers, 60:A–34 (4/1/09)
      – Environmental justice considerations, Interior Dep't reaffirms commitment, Deputy Sec'y Hayes says, 101:A–19 (5/29/09)
      – Fuels, alternative
      – G-8 environment ministers meeting
      – Global warming
      – Integrating science into all aspects of decisionmaking, EPA Science Advisory Bd. says agency making progress, but improvement needed, 78:A–26 (4/27/09)
      – Invasive species management projects, more than $38M of stimulus funds to be used, Agriculture Sec'y Vilsack says, 94:A–12 (5/19/09)
      – Land conservation, Va. temporarily reduces tax credit, 81:H–1 (4/30/09); tax dep't says credit reduction balanced by longer carryover, 87:H–1 (5/8/09)
      – Law of the Seas, participants in Senate Foreign Relations Comm. roundtable urge U.S. to ratify, 85:A–30 (5/6/09)
      – Mining
      – OECD panel considers urban greening as way to boost national economies, 62:A–16 (4/3/09)
      – Performance Track program canceled as EPA review of voluntary programs continues, 91:A–24 (5/14/09)
      – Pesticides
      – Radioactive waste
      – Scientific priorities and programs, EPA wrongly withholding documents detailing, Public Employees for Environmental Responsibility (PEER) maintains (D.D.C.), 96:A–11 (5/21/09)
      – Superfund sites
      – Utah, Interior Dep't land-use plan for Grand Staircase-Escalante Natl. Monument does not infringe on water rights and public road rights-of-way of 2 counties (10th Cir.), 71:A–20 (4/16/09)
      – Water-efficient products, acting assistant administrator for water in EPA defends merits of WaterSense, agency's labeling program, but says more needs to be done to ensure future water needs met, 60:A–12 (4/1/09)
      – Weather mitigation research, federal funding
        See LEGISLATION, FEDERAL, S 601
      – Western federal land resource plans, motion asking that lawsuit by Western Watersheds Project on merits be separated from challenges in other states denied (D. Idaho), 91:A–10 (5/14/09)
      – Wilderness lands expansion in northern Rocky Mountain region
        See LEGISLATION, FEDERAL, HR 980
    ENVIRONMENTAL PROTECTION AGENCY (EPA)
      – FY2010 budget, water programs dominate proposal, funds sought for land, air, and climate change, 87:B–13 (5/8/09); Boxer (D-Cal) says proposal would reduce number of superfund cleanups, 90:A–14 (5/13/09)
      – Guidelines on conducting agency business in open and transparent manner, Adm'r Jackson sends memo to employees, 77:A–16 (4/24/09)
      – Peer review selection process compares favorably to that used by other science-based organizations, but stronger measures needed to define impartiality and address conflicts of interest, OIG report, 82:A–9 (5/1/09)
      – Personnel
        – – Administration and resources management assistant administrator, Obama to nominate Hooks, 90:A–24 (5/13/09)
        – – Air and radiation assistant administrator, experience in establishment of RGGI in Northeast cited as key qualification for McCarthy, 62:A–19 (4/3/09); Senate Environment and Public Works Comm. schedules vote, 75:A–14 (4/22/09); committee approves nomination, GOP threatens to block floor vote, 77:A–3 (4/24/09); Barrasso (R-Wyo) puts hold on nomination, seeks answers on scope of climate regulation, 82:A–5 (5/1/09); Senate schedules June 2 vote on nomination, 98:A–9 (5/26/09)
        – – Deputy administrator, Obama to nominate Perciasepe, 95:A–33 (5/20/09)
        – – Enforcement and compliance assurance assistant administrator, Giles faces few questions at Senate Environment and Public Works Comm. hearing, 80:A–11 (4/29/09); committee approves nomination, 87:A–6 (5/8/09); Senate confirms nomination, 100:A–21 (5/28/09)
        – – General counsel, Obama to nominate Fulton, 95:A–33 (5/20/09)
        – – International affairs assistant administrator, DePass faces few questions at Senate Environment and Public Works Comm. hearing, 80:A–11 (4/29/09); committee approves nomination, 87:A–6 (5/8/09); Senate confirms nomination, 100:A–21 (5/28/09)
        – – Prevention, pesticides, and toxic substances assistant administrator, Obama to nominate Owens, 62:A–22 (4/3/09); Owens testifies before Senate Environment and Public Works Comm., 90:A–25 (5/13/09)
        – – Research and development assistant administrator, Obama nominates Anastas, 98:A–20 (5/26/09)
        – – Solid waste and emergency response assistant administrator, Obama to nominate Stanislaus, 60:A–36 (4/1/09); Stanislaus faces few questions at Senate Environment and Public Works Comm. hearing, 80:A–11 (4/29/09); committee approves nomination, 87:A–6 (5/8/09); Senate confirms nomination, 100:A–21 (5/28/09)
        – – Water assistant administrator, Obama to nominate Silva, 63:A–23 (4/6/09); Silva testifies before Senate Environment and Public Works Comm., 90:A–25 (5/13/09)
    ERISA
      – Disability benefits, Great-West Life & Annuity employees can continue their claim that company violated ERISA when it stopped providing medical coverage for employees on disability leave (8th Cir.), 69:A–7 (4/14/09)
      – Health insurance, Simpson Paper retirees have standing to pursue claim that company violated ERISA by terminating benefits (9th Cir.), 97:EE–15 (5/22/09)
      – Pensions
        – – Benefit accrual formula, Hilton Hotels violated ERISA by failing to comply in calculating participants' benefits (D.D.C.), 94:A–13 (5/19/09)
        – – Breaches of fiduciary duties
          – – – Merrill Lynch and firm's employees who invested in Merrill stock, $75M settlement receives preliminary approval (S.D.N.Y.), 65:A–2 (4/8/09)
          – – – NovaStar Financial former employee alleges company breached duties by offering NovaStar stock as investment option during time company involved with subprime mortgages, class certified (W.D. Mo.), 65:A–3 (4/8/09)
          – – – TRW Automotive parts manufacturer did not illegally interfere with employees' right to benefits when it closed underutilized facility (6th Cir.), 60:A–4 (4/1/09)
        – – Cash balance plan conversion, JPMorgan's projection method did not violate ERISA (S.D.N.Y.), 79:K–1 (4/28/09); decision text, 79:TaxCore (4/28/09)
        – – Downsizing employers, PBGC developing regulatory proposal under ERISA §4062(e) on liability, 92:EE–10 (5/15/09)
    ESTATE TAX
      See also GIFT TAX; TRUSTS
      – Annuities, valuation rules
      – Form, corrected 2008 Schedule K-1 posted on IRS Web site, 80:G–7 (4/29/09)
      – Marital deduction calculation, government denied summary judgment, stock valuation key (D. Neb.), 97:K–2 (5/22/09); decision text, 97:TaxCore (5/22/09)
      – Ponzi scheme investments, questions remain on distributions, IRS official tells ABA forum, 92:G–4 (5/15/09)
      – Reform, Obama plan to modify tax rules may set up battle with small businesses, 92:GG–1 (5/15/09)
      – Relief
        – – Budget language
          See LEGISLATION, FEDERAL, HConRes 85, SConRes 13
        – – Permanent 2009 rate, indexed exemption
          See LEGISLATION, FEDERAL, S 722
        – – Taxable threshold of $2M
          See LEGISLATION, FEDERAL, HR 2023
      – Repeal
        See LEGISLATION, FEDERAL, HR 25, S 296, S 741
      – “Tax Talk Today” to focus on estate, employment taxes, 84:G–5 (5/5/09); IRS news release, 84:TaxCore (5/5/09); reinstatement in 2011 unlikely, IRS official says, 90:G–5 (5/13/09)
      – Will's tax provision not applicable to witness beneficiary (N.Y. Sup. Ct.), 87:K–1 (5/8/09); decision text, 87:TaxCore (5/8/09)
    ESTONIA
      – Retained corporate profits, OECD advises Estonia to reconsider policy of not taxing undistributed profits, 77:I–1 (4/24/09)
    ETHANOL
    EUROPEAN UNION (EU)
      See also specific member nations
      – Accounting
        – – Chemical industry safety standard, IFRIC declines to develop guidance on REACH scheme's compliance costs, 87:I–2 (5/8/09)
        – – Commitment to IFRS, EU member states wrestle with use of international standards, retreat to EU accounting regime, 99:I–1 (5/27/09)
        – – Fair-market value, EU finance ministers want IASB to adopt recent FASB mark-to-market rule changes, 63:I–3 (4/6/09); tension between EU and IASB flares with rejection of immediate changes after FASB revisions, 79:I–4 (4/28/09); finance ministers delay response until June meeting, 85:I–4 (5/6/09); pressure on IASB continues, 88:I–1 (5/11/09)
        – – IASCF monitoring board, EC to “consult” European Parliament on trustee selection, Comm'r McCreevy says, 61:I–3 (4/2/09); EU funds 3 standards groups, requires report on IFRS “roadmaps,” 88:I–1 (5/11/09)
      – Air transportation
        – – Airport slots, EU rules that require airlines flying in and out of the 27 member states to relinquish if they are not used to be suspended until end of Aug., 87:A–8 (5/8/09)
        – – Cooperation agreements between U.S. and EU airlines, antitrust regulator launches 2 separate competition investigations, 74:A–4 (4/21/09)
      – Alcoholic beverages, EU broadens WTO complaint against Indian state taxes, 88:I–2 (5/11/09)
      – Antidumping
        – – Continuing Dumping and Subsidy Offset Act (Byrd Amendment), EU to reduce amount of retaliatory duties applied to U.S. imports stemming from WTO dispute, 74:A–2 (4/21/09); EU reduces by half U.S. imports targeted for duties, 82:A–1 (5/1/09)
        – – Zeroing use by U.S.
      – Antitrust
        – – Air transportation, EU regulator launches 2 separate competition investigations into current and future cooperation agreements between U.S. and EU airlines, 74:A–4 (4/21/09)
        – – Banking, antitrust regulator raises doubts about $22B paid by Dutch government when it nationalized Dutch operations of Fortis Bank and its subsidiary ABN AMRO, 66:EE–3 (4/9/09)
        – – Central processing units that drive computers, antitrust regulator to impose record fine against Intel for allegedly abusing its dominant position in European market, 89:A–2 (5/12/09); Intel fined about $1.45B, 91:A–10 (5/14/09)
        – – Credit cards, regulator drops case after MasterCard agrees to significantly reduce various fees charged to banks and retailers, case against Visa continues, 61:A–4 (4/2/09); regulator issues competition complaint against Visa Europe, 64:A–7 (4/7/09)
        – – Modifications to EC Treaty rules on restrictive business practices under Article 81 and abuse of dominant market positions under Article 82 contributed to stronger enforcement, EC says, 82:A–5 (5/1/09)
        – – Motor vehicles, Italian officials warn that Fiat's plan to merge with Chrysler could mean that Fiat's possible acquisition of GM's European subsidiary or GM's Opel could present antitrust risks, 84:A–4 (5/5/09)
        – – Online music distribution, leading musical collection societies signal willingness to agree to pan European licensing system, EC says, 100:A–5 (5/28/09)
        – – Pharmacy ownership confined to licensed pharmacists, Italian and German laws upheld (ECJ), 95:A–3 (5/20/09)
        – – Software trade group joins EC challenge to way Microsoft packages Internet Explorer with Windows operating system, 71:A–8 (4/16/09); EU gives Microsoft 3-week extension to answer charges, Ass'n for Competitive Technologies may intervene on Microsoft's behalf, 74:A–4 (4/21/09); EU expects decision by Nov. on sanctions in Microsoft browser case, 99:A–9 (5/27/09)
      – Banana import tariffs, EU trade official optimistic EU would reach agreement with Latin American exporters, 65:A–4 (4/8/09)
      – Banking
        – – Cross-border banking, EPA approves plan to tighten supervision, 86:EE–5 (5/7/09)
        – – IMF urges European governments to be more proactive in financial sector to speed recovery, 90:EE–4 (5/13/09)
        – – Regulation
          – – – Basel Comm. on Banking Supervision efforts to improve may be undermined by continuous lax regulatory oversight of other financial sectors, Chrm. Wellink warns, 60:EE–23 (4/1/09)
          – – – EC to outline plan for new council to monitor banking and financial services, 98:EE–4 (5/26/09); EC outlines plan to revamp financial services supervision, 100:EE–2 (5/28/09)
          – – – EU efforts to move forward with 2-tiered plan delayed as some member countries say it is too ambitious and others say it is not ambitious enough, 64:EE–2 (4/7/09)
        – – Secrecy laws should be eliminated by 2014, European Parliament report says, 78:I–1 (4/27/09); Tax Comm'r Kovacs suggests principles for member states, 80:I–1 (4/29/09); tensions erupt at ECOFIN over inclusion of European countries on OECD “gray list,” 85:I–4 (5/6/09); French banks propose EU-wide commitment to transparency on operations in tax havens, 98:I–1 (5/26/09)
        – – Stress tests to be conducted amid member state questions about utility, 91:EE–6 (5/14/09)
      – Beef treated with hormones, EU and U.S. agree to continue negotiations for 2 weeks in order to avoid escalation of trade dispute, 76:A–17 (4/23/09); USTR's Reif expresses optimism over talks to resolve dispute, 80:A–9 (4/29/09); U.S. and EU agree in principle on path forward for resolving dispute, 86:A–15 (5/7/09); American Farm Bureau Federation disappointed with deal to expand sales to EU, 87:A–2 (5/8/09); extra quota which EU will offer for imports will be shared among all WTO members, 87:A–4 (5/8/09); U.S. delays imposing duties on EU imports in wake of tentative accord on beef trade, 88:A–10 (5/11/09); U.S. and EU sign memorandum of understanding implementing agreement on most-favored-nation basis, 91:A–6 (5/14/09); Australia seeks “urgent” talks with EU to ensure agreement does not disadvantage Australian producers, 96:A–8 (5/21/09); U.S. and EU release details of deal, other exporters unhappy with outcome, 98:A–2 (5/26/09)
      – Benchmark interest rate cut by quarter point to 1.25 percent, ECB announces, 62:EE–3 (4/3/09)
      – Biotechnology, Germany joins list of EU countries banning legally approved MON810 corn seed, 70:A–3 (4/15/09)
      – Budget deficits, France, Greece, Ireland, Spain, and UK given decree finding them in violation of Stability and Growth Pact, 64:EE–3 (4/7/09)
      – Canada and EU launch negotiations on free trade agreement, including free movement of workers, 79:A–7 (4/28/09)
      – Chemical regulatory framework REACH
        – – China Chamber of Commerce helps more than 500 Chinese chemical makers and exporters preregister 560 chemicals in EU, 69:A–10 (4/14/09)
        – – Compliance, industry representatives share methods with Green Chemistry and Commerce Council, and Design for Environment, 88:A–7 (5/11/09)
        – – Enforcement agencies in member states coordinate program to verify that importers and manufacturers of chemical substances in compliance with REACH, 85:A–31 (5/6/09)
        – – Nanomaterials, EP Environment Comm. calls for management within clear regulatory framework, saying REACH should be amended, 61:A–5 (4/2/09); EP says EU should take precautionary approach, and should review how substances covered by REACH, 78:A–2 (4/27/09); EU to reconsider ways REACH applies to regulation of nanomaterials, official says, 101:A–7 (5/29/09)
        – – Phased-out or restricted substances, ECHA to formally submit to EC list of 7, 101:A–3 (5/29/09)
        – – Registration of chemical substances, ECHA “very worried” about slow progress companies have made, 100:A–12 (5/28/09)
        – – Safety standard, IFRIC declines to develop guidance on REACH scheme's compliance costs, 87:I–2 (5/8/09)
        – – Software that manufacturers can use to check completeness and technical accuracy of registration dossiers and notifications they submit to be released by European Chemicals Agency (ECHA), 62:A–31 (4/3/09)
        – – Trade unions call for expansion of list of substances subject to restrictions, 60:A–9 (4/1/09)
        – – Worldwide regulation of chemicals can be based on REACH, EU officials say, 101:A–5 (5/29/09)
      – Climate change
        – – Adapting to effects of global warming, EC publishes action plan, 61:A–11 (4/2/09)
        – – Carbon sequestration and wind energy projects, EP supports EC proposals to spend about $2.1B, 87:A–9 (5/8/09)
        – – Emission Trading System, EC publishes spreadsheet showing unconfirmed emissions data from 2008 for about 85 percent of covered industrial and power-generating plants, 61:A–12 (4/2/09); EU publishes procedures for airlines, 82:A–6 (5/1/09); emissions from participating facilities drop 3 percent in 2008, EC says, 93:A–5 (5/18/09)
        – – Energy taxation directive, EC to propose adding CO2 element, 60:I–4 (4/1/09); EC official warns border-adjustment taxes on carbon would lead to trade retaliation, 87:I–1 (5/8/09)
        – – U.S. House Energy and Commerce Comm. bill praised by EU Environment Comm'r Dimas, 61:A–22 (4/2/09)
      – Deflation continues to be looming threat in EU and euro zone, Eurostat data show, 72:EE–6 (4/17/09)
      – Economic contraction expected to measure 4 percent of gross domestic product in 2009, EC reports, 84:EE–4 (5/5/09); first quarter GDP falls by 2.5 percent, Eurostat report, 93:EE–8 (5/18/09)
      – Economic Sentiment Indicator, April, EC report, 81:EE–3 (4/30/09); May, 101:EE–3 (5/29/09)
      – Economic stimulus
        – – Bank bailouts
          – – – Bayern LB of Germany to be subject to in-depth inquiry concerning $40B government bailout it received, EC announces, 90:EE–6 (5/13/09)
          – – – Commerzbank, EC approves German government plan to give further rescue aid, 87:EE–7 (5/8/09)
          – – – Economic integration of EU not threatened by bailouts, EC says, 76:EE–2 (4/23/09)
          – – – Hypo Bank in Germany, which is targeted for nationalization, EC launches illegal state aid inquiry, 87:EE–7 (5/8/09); EC approves German plan for nationalization of Hypo Real Estate Holding, 93:EE–6 (5/18/09)
          – – – Member states authorize $4T, 67:EE–7 (4/10/09)
          – – – Northern Rock bank, EC launches state aid inquiry into British government rescue plan, 87:EE–7 (5/8/09)
          – – – Renewals, EC faces controversial decisions on which ones should be approved, 97:EE–3 (5/22/09)
          – – – WestLB bank of Germany, which has received $30B in guarantees, forced by EC to halve its assets and restricted to “core” activities, 90:EE–6 (5/13/09)
        – – IMF official urges more “forceful” action to restore financial confidence in Europe, 78:EE–10 (4/27/09); IMF urges European governments to be more proactive in financial sector to speed recovery, 90:EE–4 (5/13/09)
        – – Mortgage-backed securities, EC approves UK plan to reinvigorate market and help housing market by offering $72.5B in guarantees to banks providing loans to homeowners, 75:EE–2 (4/22/09)
        – – Noneuro zone member states, EU formally agrees to double bailout fund, 94:EE–6 (5/19/09)
        – – Romania, EC proposes rescue plan totaling $6.4B, with reform package, 75:EE–4 (4/22/09)
        – – UK banking recapitalization and credit guarantee scheme, EU competition authority gives approval for extension, 71:EE–5 (4/16/09)
      – Electronic commerce
        – – Consumer protection, EC launches online guide to inform consumers about their rights in effort to boost confidence in online shopping across European borders, 85:A–3 (5/6/09)
        – – eBay Europe's right to terminate, without warning, accounts of company it suspected of trying to get around user agreement upheld by France's highest court of appeals, 101:A–6 (5/29/09)
      – Electronic communications regulatory regime, member states and EP reach agreement on large proportion of legislative agreement to overhaul, 60:A–19 (4/1/09); crackdown on illegal downloading over Internet delays rules revision, 66:A–6 (4/9/09); illegal downloading dispute continues to delay action, 76:A–6 (4/23/09)
      – Energy
        – – Carbon sequestration and wind energy projects, EP supports EC proposals to spend about $2.1B, 87:A–9 (5/8/09); EC calls for proposals relating to financial support for 18 specific projects, 94:A–16 (5/19/09)
        – – Efficiency labeling of appliances, eco-design regulatory committee votes to overhaul, and to phase in tighter consumption standards, 62:A–4 (4/3/09)
        – – Natural gas
          – – – Lack of unity among member states on forging comprehensive plan to reduce dependency on Russian exports surfaces in advance of summit with Russia, 95:A–8 (5/20/09)
          – – – Nabucco Pipeline that will allow imports from Central Asia without having to pass through Russia, EU signs series of agreements, but faces opposition from Turkey and supplier anxiety, 89:A–3 (5/12/09)
        – – Regulatory regime, EP approves bill to radically overhaul in order to boost competition, enhance supply security and accelerate development of renewable sources, 76:A–12 (4/23/09)
        – – Taxation, EC to propose adding CO2 element to directive, 60:I–4 (4/1/09); EC official warns border-adjustment taxes on carbon would lead to trade retaliation, 87:I–1 (5/8/09)
      – Environment, EP approves revision to Ecolabel scheme for products and services, 63:A–6 (4/6/09)
      – Euro zone
        – – Inflation, March, Eurostat report, 60:EE–12 (4/1/09); April estimate, 82:EE–9 (5/1/09)
        – – Trade surplus, March, Eurostat report, 94:EE–7 (5/19/09)
      – Executive compensation, EC to outline set of recommendations for limiting, 80:EE–2 (4/29/09); EC proposes changes in bonuses and severance pay to avoid scandals, 82:EE–8 (5/1/09)
      – Government operations, EC to formally refute charges that its international trade division has instituted policy restricting public access to Commission documents in violation of European law, 101:A–22 (5/29/09)
      – Health insurance paid in another state, deductions should not be restricted, ECJ rules, 78:I–4 (4/27/09)
      – Hedge funds and private equity groups, EC to propose world's first set of regulations, 80:EE–2 (4/29/09); EC proposes bill, 81:EE–3 (4/30/09)
      – High-tech products, U.S. accuses EU of undermining WTO IT agreement through its restrictive interpretation of accord, that has resulted in imposition of tariffs, 90:A–5 (5/13/09)
      – Intellectual property
        – – Copyright royalties, EP votes in favor of controversial legislative proposal to extend term from 50 years to 70 years, 77:A–2 (4/24/09)
        – – Google digital library, member states call for EC to investigate plans because of copyright infringement concerns, 101:A–7 (5/29/09)
        – – Illegal downloading of copyrighted material on Internet, EC has no plans to launch legal proceedings against France based on approval of “3-strikes-and-you-are-out” law, 91:A–9 (5/14/09)
        – – Pirate Bay website administrators sentenced by Swedish court to jail terms for providing links to illegal files, chairman of Intl. Federation of Phonographic Industry praises decision, 73:A–5 (4/20/09)
      – Interest and royalties, EU report cites problems on implementing common tax system, 73:I–2 (4/20/09)
      – Interest rate trimmed to 1.0 percent, ECB says it will buy bonds to help banks, 87:EE–8 (5/8/09)
      – Lobbying, EC and EP agree to set up joint, voluntary register and code of conduct, 77:A–3 (4/24/09)
      – Motor vehicles
        – – Fuel-efficient cars, European Investment Bank approves more than $1B in loans for production, 67:EE–8 (4/10/09)
        – – GM subsidiary Opel, EC warns German, British, and Italian governments against setting conditions on any plan that involved takeover and restructuring, 90:EE–5 (5/13/09); EC to hold emergency meeting as tensions rise over Opel sale, 100:EE–5 (5/28/09); negotiations on Opel's future fail after GM demands additional 300 million euros, 101:AA–2 (5/29/09)
      – Privacy
        – – Behavioral ad technology, EC launches legal action against UK for alleged failure to abide by EU laws regarding consumer privacy rights, 70:A–2 (4/15/09)
        – – Data protection directive should be updated to give European authorities greater enforcement powers and to hold companies and agencies more accountable for safeguarding personal data, RAND Europe report, 90:A–17 (5/13/09)
        – – Intrusive technologies pose “undeniable risk” to privacy of Europeans, EU official says reform of data protection rule overdue, 71:A–21 (4/16/09)
        – – Online tracking and targeting, EC warns companies to develop principles of acceptable behavior or regulators will take action, 60:A–25 (4/1/09)
        – – Radio-frequency identification (RFID) technologies, EC releases guidelines on privacy protection rules, 92:A–3 (5/15/09)
      – Reinsurance contract transfers not entitled to VAT exemption, ECJ top adviser says, 92:I–3 (5/15/09)
      – Russian biannual summit, EU to challenge initiatives as protectionist trade measures, 96:A–10 (5/21/09); EU fails to resolve outstanding trade issues with Russia concerning WTO accession, 99:A–8 (5/27/09)
      – Satellite-based navigation program Galileo, USTR seeks comments on U.S. equipment industry's access, 71:A–6 (4/16/09)
      – Securities
        – – Credit rating agencies, EP expected to approve compromise agreement to establish regulatory regime, 73:EE–2 (4/20/09); EP gives formal approval to world's first set of stringent oversight rules, 77:EE–6 (4/24/09); code of conduct still not compliant in areas of conflict-of-interest and transparency principles, regulators say, 99:EE–5 (5/27/09)
        – – Market Abuse Directive, EC launches review, focusing on insider trading, market manipulation, and legal framework for intermediated securities, 74:EE–3 (4/21/09)
        – – Mutual fund regulation to be strengthened after Madoff scandal exposes problems, 101:EE–5 (5/29/09)
      – South Korea voices renewed confidence in launching free trade agreement with EU, 64:A–8 (4/7/09); EU fails to resolve outstanding trade issues, 99:A–8 (5/27/09)
      – Tax havens
        – – Hedge fund rule stipulates compliance with OECD tax model, 84:I–3 (5/5/09)
        – – Information exchange, European Parliament urges member states to adopt pacts, 78:I–1 (4/27/09); Tax Comm'r Kovacs says EC to propose new TIEAs between EU, 5 European nations, 80:I–2 (4/29/09)
        – – OECD “gray list,” tensions erupt at ECOFIN over inclusion of European countries, 85:I–4 (5/6/09)
        – – Sanctions needed for noncooperative countries, Tax Comm'r Kovacs suggests principles, 80:I–1 (4/29/09)
      – Telecommunications
        – – Mobile phone termination rate fees, EC recommends plan to dramatically lower, 87:A–3 (5/8/09)
        – – Regulatory regime overhaul, member states support compromise proposal with EP that resolves lingering dispute over online privacy, 81:A–5 (4/30/09); EP derails approval of new regulatory regime, 86:A–2 (5/7/09)
      – Tobacco taxes, EU finance ministers hope to reach accord, 84:I–2 (5/5/09); EU fails to reach agreement on harmonized tobacco tax rate, 85:I–3 (5/6/09)
      – Toxic substances, EU bans imports of products that contain biocide dimethylfumarate, 85:A–10 (5/6/09)
      – Trade policy review of EU released by WTO, 64:A–3 (4/7/09)
      – Trans-Atlantic Economic Council, U.S. and EU plan to hold ministerial-level talks aimed at promoting greater trade and investment, 75:A–9 (4/22/09); talks will not be held until fall at the earliest, U.S. and European sources say, 84:A–1 (5/5/09); senior U.S. and EU officials tentatively agree to seek input for first time from labor movement, 88:A–2 (5/11/09)
      – Turkish membership in EU, Obama support criticized by some EU member states, 64:EE–4 (4/7/09)
      – Unemployment rate March, Eurostat report, 82:EE–9 (5/1/09)
      – Value-added tax, EU finance ministers approve reduced rates for labor-intensive services, 85:I–4 (5/6/09)
      – Water pollution, EP supports EC proposal that will require EU countries to criminalize serious discharges from ships, 85:A–2 (5/6/09)
    EXCISE TAXES
    EXECUTIVE COMPENSATION
      – Carried interest
      – Chief financial officers' pay at Standard & Poor's 500 companies declined in 2008 by 4 percent, study finds, 85:EE–6 (5/6/09)
      – Deduction link to average employee pay
        See LEGISLATION, FEDERAL, S 1007
      – Deferred compensation plans
      – European Comm'n to outline set of recommendations for limiting pay, 80:EE–2 (4/29/09)
      – Exempt entities, furor over AIG bonuses has spread, EO Dir. Lerner says, 64:G–3 (4/7/09)
      – GlobeTel former CFO sentenced to prison for failing to report stock compensation paid corporate officers (S.D. Fla.), 88:K–7 (5/11/09)
      – Hospital officials
      – Nonprofit entities
      – Outside directors' pay at Fortune 500 companies grew in 2008 by 4.7 percent, study finds, 85:EE–6 (5/6/09)
      – “Reasonable” compensation, 10 things you need to know, Viewpoint, 68:J–1 (4/13/09)
      – Recession triggers changes in severance and executive pay, ABA tax section panel, 90:G–4 (5/13/09)
      – Shareholders' say on pay
        – – Durbin (D-Ill) bill
          See LEGISLATION, FEDERAL, S 1006
        – – Schumer (D-NY) expected to introduce bill, 92:EE–16 (5/15/09); Schumer and Cantwell (D-Wash) introduce bill, 95:EE–5 (5/20/09)
      – Stock options
      – Survey of pay trends for CEOs at public companies finds that median pay fell by 6.8 percent from 2007 to 2008, although median pay at nonfinancial firms dropped by only 2.7 percent, 69:A–6 (4/14/09)
      – TARP recipients
        – – ARRA tax provisions specific to financial sector, Viewpoint, 64:J–1 (4/7/09)
        – – Bank of America's disclosures to shareholders on bonuses to be paid to Merrill Lynch executives, SEC to review, 70:EE–5 (4/15/09)
        – – Bonus recovery
          See LEGISLATION, FEDERAL, HR 1664, S 651
        – – Compensation limits
          See LEGISLATION, FEDERAL, HR 1664
        – – Enforcing restrictions, Towns (D-NY) seeks answers from Treasury, 65:G–4 (4/8/09); letter, 65:TaxCore (4/8/09)
        – – Fannie Mae and Freddie Mac retention bonuses of $210M defended by FHFA Dir. Lockhart, but Grassley (R-Iowa) remains unconvinced, 63:EE–8 (4/6/09)
        – – Goldman Sachs Group did not pay bonuses in 2008, CEO Blankfein calls for basic compensation standards, 65:G–3 (4/8/09)
      – Union pension funds demand that boards of directors of companies included in funds' investment portfolio investigate whether top executives received pay linked to financial instruments that are now worthless, 74:EE–10 (4/21/09)
    EXECUTIVE OFFICE OF THE PRESIDENT
      – Missing White House e-mails, Office of Administration not covered by FOIA (D.C. Cir.), 95:A–21 (5/20/09)
      – National Security Staff to come under direction of national security adviser and will support all White House policymaking activities related to international, transnational, and homeland security matters, Obama says, 99:A–11 (5/27/09)
      – Personnel
        – – Chief performance officer, Obama names Zients, 74:A–22 (4/21/09)
        – – Chief technology officer, Obama names Chopra, 74:A–22 (4/21/09)
        – – Council of Advisors on Science and Technology, Obama names members during remarks to Natl. Academy of Sciences, 79:A–23 (4/28/09)
        – – OMB Office of Information and Regulatory Affairs, Obama nominates Sunstein to be administrator, 74:A–14 (4/21/09); Senate Comm. on Homeland Security and Government Affairs schedules hearing on nomination, 86:A–14 (5/7/09); Sunstein pledges to follow “pragmatic and empirical” approach to regulation, 90:A–11 (5/13/09); panel approves nomination, 96:A–3 (5/21/09)
      – Public access to presidential records
        See LEGISLATION, FEDERAL, HR 35
    EXEMPT ORGANIZATIONS
      – Accounting
        – – Mergers and acquisitions, FASB issues new accounting standard, 98:G–5 (5/26/09)
        – – Uncertainty in income taxes
      – Advisory panel, IRS names new ACT members, panel to present reports at June 10 meeting, 98:G–2 (5/26/09); IRS news release, 98:TaxCore (5/26/09)
      – Applications
        – – Cal. process, FTB publishes rule amendments, 80:H–2 (4/29/09)
        – – Increase, but funding down, EO Dir. Lerner says, 64:G–3 (4/7/09); text of Lerner's remarks, 65:TaxCore (4/8/09); text of prepared remarks, 65:TaxCore (4/8/09)
      – Career development, EO Div. seeks comments on new initiative to reach out to academic institutions, 63:G–1 (4/6/09); IRS Ann., 63:TaxCore (4/6/09)
      – Charitable donations
      – Churches
        – – IRS may not appeal right of EO exam director to start inquiries, 65:G–4 (4/8/09); IRS working on solution, ABA tax section told, 88:G–11 (5/11/09)
        – – Property rented out by church not tax exempt (Ky.), 97:K–1 (5/22/09); decision text, 97:TaxCore (5/22/09)
      – Closing agreement request must explain why appropriate for IRS, exempt groups, 78:G–6 (4/27/09)
      – Compliance
        – – Additional steps urged to identify, rein in nonlife, TIGTA report, 69:G–1 (4/14/09)
        – – IRS projects, practitioner questions addressed at ABA forum, 89:G–10 (5/12/09)
        – – Political activities ban
          See Political activities, this heading
      – Excessive compensation eyed in wake of AIG, EO Dir. Lerner says, 64:G–3 (4/7/09); IRS offers tips on reporting compensation, 83:G–10 (5/4/09)
      – Fast-track settlement program off to slow start, IRS officials say, 66:G–4 (4/9/09)
      – Form 990 redesign
        – – Checklist for filers posted on IRS Web site, 78:G–7 (4/27/09)
        – – Executive compensation, IRS offers tips on reporting, 83:G–10 (5/4/09)
        – – Filing deadline near, practitioners say uncertainties on key issues remain, 91:G–2 (5/14/09)
        – – Hospitals required to report compensation paid by related entities, Schedule J reporting different, 77:G–3 (4/24/09)
        – – IRS provides Web site for comments, 67:G–6 (4/10/09)
        – – Small groups reminded to file e-postcards by May 15, 86:G–7 (5/7/09); IRS news release, 86:TaxCore (5/7/09)
      – Governance conference, IRS, Independent Sector, and Georgetown Law School plan in June, 78:G–7 (4/27/09)
      – Health care facilities
      – Health information organizations
      – IRS Web site improvements, comments sought by EO Div., 63:G–1 (4/6/09); IRS Ann., 63:TaxCore (4/6/09); Web site map makes navigation easier, 83:G–10 (5/4/09)
      – Political activities
        – – Cincinnati NAACP reported to IRS for alleged intervention in election, 95:G–4 (5/20/09)
        – – Liberty Univ. probe sought, funding and recognition of student Dem Party Club withdrawn, 100:G–5 (5/28/09); letter from Am. United for the Separation of Church and State, 100:TaxCore (5/28/09)
        – – Religious groups challenge IRS restrictions, 64:K–2 (4/7/09); complaint of Christian Coalition of Fla. Inc. (M.D. Fla.), 64:TaxCore (4/7/09); complaint of Catholic Answers Inc. (S.D. Cal.), 64:TaxCore (4/7/09); cases discussed at Georgetown Univ. Law Center conference, 65:G–4 (4/8/09)
        – – Tex. gubernatorial race, pastor conferences where politicians spoke did not violate political activity ban, IRS rules, 93:G–6 (5/18/09); IRS letter to Niemoller Found., 93:TaxCore (5/18/09); Texas Freedom Network complaint against Niemoller Found., 93:TaxCore (5/18/09)
        – – 2004 elections, IRS overstated exams with violations, TIGTA says, 94:G–3 (5/19/09)
        – – 2008 elections, delay continues for IRS report, 88:G–11 (5/11/09)
        – – Web site links can put affiliated §501(c)(3) exempt status at risk, IRS senior official discusses TAM, practitioners seek additional guidance, legislation, 67:G–4 (4/10/09)
      – Ponzi schemes
        – – Due diligence, measuring losses, NYSBA outlines guidance still needed, 88:G–4 (5/11/09); NYSBA tax section letter, 88:TaxCore (5/11/09)
        – – Madoff investments, observers say N.Y. lawsuit against Merkin suggests attorneys general may tread lightly on defrauded charities (N.Y. Sup. Ct.), BNA Analysis & Perspective, 88:J–1 (5/11/09)
      – Private foundations, IRS lists entities no longer maintaining status as private charities or operating foundations, 88:G–12 (5/11/09); IRS Ann., 88:TaxCore (5/11/09)
      – “Subversive” groups, IRS asked to explain disappearance of IRM provision, 86:G–5 (5/7/09); Caplin & Drysdale FOIA request, 86:TaxCore (5/7/09)
      – Supporting organizations, payouts, IRS official expects release of PPA rules by June 30, 66:G–3 (4/9/09); §4943 issues may be issued as separate piece, ABA tax section told, 88:G–11 (5/11/09)
      – Terminations and mergers, IRS advises using Form 990s to report, 95:G–1 (5/20/09); IRS fact sheet (Pub. 4779), 95:TaxCore (5/20/09)
      – Universities
      – Unrelated business income, credit union case
      – Utah law creates new entity called low-profit limited liability company, 66:H–2 (4/9/09)
    EXEMPTIONS
      – IRS ruling summaries released, 63:K–1 (4/6/09); 78:K–2 (4/27/09); 88:K–3 (5/11/09); 93:K–1 (5/18/09)
      – Nonprofit groups
    EXPATRIATES
      – Companies
      – Deferred compensation taxed, IRS planning new guidance, forms discussed at ABA tax section meeting, 88:G–9 (5/11/09)
      – Filing Form 8854, IRS advises individuals to file 2007 form until new form available, 70:G–3 (4/15/09); 2008 Form 8854 available on IRS Web site, 92:G–6 (5/15/09)
      – Form W-8CE, waiver of treaty benefits, IRS seeks public comment, 66:G–5 (4/9/09)
      – IRS issues list of expatriates for 1st quarter, 81:G–7 (4/30/09); text, 81:TaxCore (4/30/09)
    EXPORT CONTROLS
      – Rigid and outdated rules causing U.S. companies to lose major sales and ongoing business to global competitors, American Chamber of Commerce in China says, 92:A–4 (5/15/09)
      – Satellite industry makes its case before Congress for reforming system of controlling exports of satellite-related goods and technology, 62:A–10 (4/3/09)
    EXPORT-IMPORT BANK
      – Medium-term export credit program, Senate Banking Chrm. Dodd (D-Conn) expresses concerns at confirmation hearing for Hochberg to be bank president, 80:A–10 (4/29/09)
      – Oil and gas
        – – Brazil's national oil company Petrobras, Bank establishes preliminary commitment of $2B in financing, 87:A–11 (5/8/09)
        – – Mexico's Pemex, Bank approves $900M in long-term loans to develop oil fields and support U.S. exports to Pemex, 78:A–4 (4/27/09)

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