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  • Professionals (45)
  • Capabilities (28)
  • Experience (0)
  • Insights & News (239)
  • Other Results (16)

Professionals 45 results

Abby Brothers
Abby Brothers
Of Counsel
  • Chicago
Email
+1 312-558-3794
vCard

Of Counsel

  • Chicago
Regan S. Rusher
Regan S. Rusher
Associate
  • Washington, DC
Email
+1 202-282-5094
vCard

Associate

  • Washington, DC
Susan Elizabeth Seabrook
Susan Elizabeth Seabrook
Partner
  • Washington, DC
Email
+1 202-282-5220
vCard

Partner

  • Washington, DC
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Capabilities 28 results

Practice Area

Tax

With an international geographic reach, Winston & Strawn’s integrated tax practice addresses virtually all areas of tax law. Our group of 40 tax attorneys is well-versed in representing some of the largest public and privately-held corporations, exempt organizations, and large estates....Read more

Practice Area

Tax Controversy & Criminal Tax

Our Tax Controversy attorneys advise and represent clients in every aspect of federal and state tax investigations, as well as the criminal tax enforcement process. This includes the Internal Revenue Service’s (IRS) multi-jurisdictional examinations and administrative appeals, U.S. Competent Authority representations, post appeals mediation, and trial court and appellate litigation in every federal court hearing a tax matter....Read more

Practice Area

Qualified Retirement Plans

Our team’s deep market knowledge of laws affecting retirement plans enables us to develop customized retirement plan solutions, practical advice, and strategies for our clients’ unique needs and workforce composition. Our experienced benefits attorneys represent public companies, private companies, and private equity operating companies in retirement plan design and day-to-day plan compliance....Read more

Insights & News 239 results

Client Alert

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November 10, 2025

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6 Min Read

U.S. Treasury Seeks Public Comment on the Implementation of the GENIUS Act

On September 19, 2025, the U.S. Department of the Treasury (Treasury) issued an Advance Notice of Proposed Rulemaking (ANPRM) to solicit public comment on questions relating to the implementation of the Guiding and Establishing National Innovation for U.S. Stablecoins (GENIUS) Act. Through this ANPRM, Treasury sought feedback on a wide range of potential regulatory issues, including clarity around issuance and marketing restrictions, compliance with the Bank Secrecy Act (BSA) obligations, anti-money laundering (AML) and sanctions enforcement, coordination between state and federal oversight, foreign regulatory comparability, and tax implications.

Benefits Blast

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October 13, 2025

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3 Min Read

IRS Finalizes Catch-Up Contribution Regulations

401(k) plans may allow employees aged 50 or older to make elective deferrals over the annual limit; these deferrals are known as “catch-up” contributions.

Tax Impacts

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September 19, 2025

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5 Min Read

House Ways & Means Committee Advances Two Tax Procedure Bills to Revise Penalty Approval and Tax Court Powers

On September 17, 2025, the House Committee on Ways and Means advanced two bipartisan tax-procedure measures. Both bills propose technical reforms aimed at reducing procedural friction in federal tax administration and litigation.

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Other Results 16 results

Site Content

What Is Tax Controversy?

A tax controversy is a dispute between a taxpayer and a tax authority such as the United States Internal Revenue Service (IRS) concerning whether the taxpayer has properly reported and paid their tax liability, and otherwise complied with applicable tax law. A tax controversy may concern a disagreement regarding the correct amount of tax or the manner in which the IRS is attempting to collect tax, as well as whether penalties are appropriate. Tax controversies may be resolved administratively or in litigation....Read more

Site Content

What Is a Tax Authority?

A tax authority is a government body or agency responsible for collecting taxes, administering tax laws, and enforcing tax compliance. In the United States, the Internal Revenue Service (IRS) is the federal tax authority. Most states, territories, and local jurisdictions also have tax authorities to ensure compliance with applicable state and local laws and regulations. These tax authorities are generally responsible for collecting taxes, administering tax laws, and enforcing tax compliance in their respective jurisdictions....Read more

Law Glossary

What Is a Qualified Retirement Plan?

A qualified retirement plan is a retirement plan established by an employer that is designed to provide retirement income to designated employees and their beneficiaries, which meets certain IRS Code requirements in terms of both form and operation. Common plan types are 401(k) plans, pension plans, and profit-sharing plans. A qualified retirement plan may allow for both employer and employee contributions. Employers must follow procedures to ensure participants and beneficiaries are able to receive their benefits. They must also stay apprised of changes in retirement plan laws and regulations. Qualified retirement plans provide certain tax advantages to employers and tax deferral advantages to employees who are contributing. Taxes on earnings from the contributions are also deferred until the employee withdraws them from the plan....Read more
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