MARINA VISHNEPOLSKAYA, ESQ., P.C.

Providing sophisticated legal solutions
to address your corporate and tax
business needs.

Providing sophisticated legal solutions 
to address your corporate and tax 
business needs

News and Publications

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November 2011





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Treasury Rule Forces Companies to Disclose Beneficial Owners


Member Office Hours with an HR Expert: Employee Recruitment and Retention, HR and Compliance, Pandemic Assistance and Relief, Employment Tax Issues


IRS Rules Support Aggregate Treatment for Partnerships


Employee Benefits, ERISA and the New NY Pension Law - Pitfalls and Opportunities


FinCEN Compliance with Corporate Transparency Act of 2020


Charities' Schedule B Disclosure After Americans for Prosperity Foundation v. Bonta


FinCEN Compliance with Corporate Transparency Act of 2020


Charities' Schedule B Disclosure After Americans for Prosperity Foundation v. Bonta


COBRA Premium Assistance Requirements for Exempt Employers


Impact of COBRA Premium Assistance Rules on Exempt Employers


Comments on 2021-2022 New York State Executive Budget



Corporate Transparency Act and Disclosure of Beneficial Ownership


Non-ERISA Safe Harbor for Section 403(b)(7) Custodial Accounts


Non-ERISA Safe Harbor for Section 403(b)(7) Custodial Accounts


Report on Final and Proposed Section 163(j) Regulations


What Might Happen to Carried Interest Under A New Administration


Taxation of Covid-19 Leave-Based Donation Program and Leave-Sharing Plans


Overview of Proposed Carried Interest Regulations



Report on Proposed and Final Regulations Addressing GILTI and Subpart F High- Taxed Income Exception


Payroll Tax Deferral Under IRS Notice 2020-65, FFCRA and CARES Act 


IRS Guidance Implements Payroll Tax Deferral Measure


Virtual Home Hospitality Gathering, 

58th International Young Lawyers' Congress, United in Diversity: Empowering Our Future


Financing Payroll with Covid-19 Loans, Grants, and Tax Credits


Paid Leave Credit for Private Sector and Nonprofit Employers Within The Families First Coronavirus Response Act 


Reporting Transfers of Partnership Interests Subject to Section 1446(f)


Reporting Transfers of Partnership Interests Subject to Section 1446(f)


Private Equity Fund Acquisitions of Portfolio Companies with Multiemployer Plan Obligations Using LLCs After Sun Capital


Report on a Conference Session at the Ninth Annual IBA Finance & Capital Markets Tax Conference: Cross-Border M&A


Private Equity Fund Acquisitions of Portfolio Companies with Multiemployer Plan Obligations Using LLCs After Sun Capital


Incentives for Emerging Growth Companies to Revoke S Election


Key Remedial Amendment Due Dates for Individually Designed 403(b) Plans 


Report on Proposed Section 4968 Regulations



Comments on Proposed Regulations under Section 1446(f)


Proposed Tax Bill Would Ease Compliance for §403(b)(9) Plans of Religiously Affiliated Charities


ABA Section of Taxation Comments on the Application of Section 402(b) to Foreign Plans


Form 5472 Reporting for Foreign, Domesticated LLCs Wholly Owned by Foreign Exempt Entities


Guidance for Nonprofits





Form 5472 Reporting by Foreign, Domesticated LLCs Wholly Owned by Foreign Exempt Entities


Practical Issues for “Ineligible” Plans of Tax-Exempt Employers Under Proposed Code Section 457(f) Regulations


Correcting Document Failures of Plans With Nonvested Deferred Compensation Under Proposed Section 409A Regulations


Report on Tax Treatment of Payments to Retired Law Firm Partners Providing Pro Bono Legal Services


Correcting Plan Document Failures Under Proposed Section 409A Regulations



Excessive Compensation of S Corporation Shareholders Under IRS Private Letter Ruling 201607001


Amendments to Out-of-Competition Rules Impact Thoroughbred Racing: Post-2012 Developments: SAFEGUARDING PRIVACY INTERESTS AND PROTECTING AGAINST LIABILITY UNDER INCREASINGLY UNIFORM STATE OUT-OF-COMPETITION RULES


Parsonage Benefits of Rebbeim Employed by Orthodox Yeshivas


IRS Issues Final Affordable Care Act Employer Mandate Regulations


Deductibility of Charitable Contributions to Single-Member LLCs Organized in a U.S. and a Foreign Jurisdiction Under IRS Notice 2012-52


International Charitable Giving Using Single-Member LLCs Under Notice 2012-52


Report on Proposed Regulations Under Section 162(m)(6) 


Amendments to New York Out-of-Competition Rules Impact Thoroughbred Racing


Deductibility of Gifts to Domestic, Single-Member LLCs as Contributions ‘to the Charity’ Under Recent Guidance


Report on Tax Deductibility of Contributions to Disregarded Entities Owned by Charities


Reporting Unfunded, Nonqualified Deferred Compensation on Form 990




ABA Section of Taxation Comments on Proposed Regulations Under Section 162(m) 


Ineligible Plans of Tax-Exempt Organizations Under Code Section 409A


Compensation of Investment Advisors of Sponsoring Organizations Maintaining Donor Advised Funds: Complying With the Excess Benefit Transaction Rules


Exceptions to Internal Revenue Code Section 409A for German Unfunded Qualified Pension Plans


Permissible Offshore Funding Arrangements for Nonqualified Deferred Compensation Plans Under Treasury Regulation § 1.409A-1

[Quoted in] Bloomberg Daily Tax Report



Guest Speaker, Nonprofit New York





[Quoted in] Bloomberg Daily Tax Report



[Speaker] Agudath Israel of America, the Yeshiva Summit 3.0, Tarrytown, NY


Bloomberg Tax Management International Journal


Bloomberg Tax Management Estates Gifts and Trusts Journal 


Bloomberg Tax Management Memorandum, Vol. 62, No. 18


Bloomberg Tax Management Memorandum, Vol. 62, No. 16, pp. 204 - 208 


Bloomberg Daily Tax Report, Insight 



Bloomberg Tax Management Compensation Planning Journal, Vol. 49, No. 7, pp. 126 - 131


[Contributor] New York State Bar Association, Tax Section


Bloomberg Daily Tax Report, Insight, pp. 1 - 2



Bloomberg Daily Tax Report, Insight, pp. 1 - 2



Bloomberg Tax Management Compensation Planning Journal, Vol. 49, No. 1, pp. 8 - 15 


Bloomberg Tax Management Memorandum, vol.  61, no. 26, pp. 396 - 403  


[Commenter] New York State Bar Association, Tax Section


[Quoted in] Bisnow National, News, Capital Markets 


Bloomberg Tax Management Compensation Planning Journal, Vol. 48, No. 10, pp. 243 - 255


Bloomberg Daily Tax Report, Insight, pp. 1 - 3  




[Contributor] New York State Bar Association, Tax Section



Bloomberg Tax Management Memorandum, vol.  61, no. 20, pp. 291 - 295


Bloomberg Daily Tax Report, Insight, pp. 1 - 3 



Host, International Association of Young Lawyers ("AIJA") 58th Annual Congress, Aug. 24 - 28, 2020 


Bloomberg Tax Management Compensation Planning Journal, Vol. 48, No. 7, pp. 149 - 165  


Bloomberg Tax Management Compensation Planning Journal, Vol. 48, No. 4, pp. 89 - 98



Journal of Taxation, Vol. 132, No. 4, pp. 13 - 24



Journal of Corporate Taxation, Vol. 47, No. 2, pp. 3 - 17


Bloomberg Tax Management Real Estate Journal, Vol. 36, No. 2, pp. 16 - 29



9th Annual IBA Finance & Capital Markets Tax Conference, London, England



Bloomberg Tax Management Compensation Planning Journal, Vol. 48, No. 1, pp. 21 - 33 



Bloomberg Tax Management Memorandum, Vol. 60, No. 26, pp. 398 - 404


Bloomberg Tax Management Compensation Planning Journal, Vol. 47, No. 12, pp. 238 - 242


[Co-author] New York State Bar Association, Tax Section


[Contributor] American Bar Association, Section of Taxation


BNA Tax Management Compensation Planning Journal, Vol. 47, No. 1, pp. 11 - 21



[Contributor] American Bar Association, Section of Taxation


Journal of International Taxation, Vol. 29, No. 1, pp. 34 - 41


Speaking Engagement, Compliance Conference, Community Conversations: Guidance for Nonprofits, Lakewood Township, NJ


Journal of Corporate Taxation, Vol. 44, No. 4, pp. 28 - 34 


Seminar, 5th Annual Institute on Not-for-Profit Law: Non-Profits in the Age of Technology, the Association of the Bar of the City of New York


BNA Tax Management Compensation Planning Journal, Vol. 45, No. 2, pp. 69-93



[Contributor] New York State Bar Association, Tax Section



Speaking Engagement, BBNA Compensation Planning Tax Advisory Board Meeting, Bloomberg Headquarters, New York City, NY


BNA Tax Management Compensation Planning Journal, Vol. 44, No. 7, pp. 142-154



Speaking Engagement, the 16th International Conference on Gambling & Risk Taking, June 6 - 10, 2016, Las Vegas, NV





Taxation of Exempts, Vol. 27, No. 4, pp. 25-37



Client Alert



The Exempt Organization Tax Review, Vol. 73, No. 2, pp. 127-141 



Journal of International Taxation, Vol. 25, No. 1, pp. 42-57


[Co-Author] New York State Bar Association, Tax Section


The Gaming Law Review and Economics, Vol. 16, No. 12, pp. 735-748


The Exempt Organization Tax Review, Vol. 69, No. 2, pp. 135-147



[Co-Author] New York State Bar Association, Tax Section


Published in New York University Review of Employee Benefits and Executive Compensation – 2011, chapter 3 (Alvin D. Lurie ed., LexisNexis Matthew Bender 2011)


[Co-Author] American Bar Association, Section of Taxation


The Exempt Organization Tax Review, Vol. 67, No. 2, pp. 135-145


Journal of Taxation of Investments, Vol. 28, No. 1, pp. 3-21 




Journal of Pension Planning & Compliance, Vol. 36, No. 3, pp. 1-24 



Journal of Deferred Compensation, Vol. 15, No. 4, pp. 27-48