IRS issues guidance on treatment of money market funds held by REITs *

USA - June 19 2012
The Internal Revenue Service (“IRS”) issued Revenue Ruling 2012-17 (the “Revenue Ruling”), dated June 18, 2012, addressing the treatment of shares in money market funds for the purposes of the asset tests applicable to real estate investment trusts (“REITs”).

Co-authors: George C. Howell III, Christopher Mangin, Mark C. Van Deusen.

New health care law results in higher taxes *

USA - April 5 2010
On March 30, 2010, President Barack Obama signed into law the Health Care and Education Reconciliation Act of 2010 ("Reconciliation Act").

Co-authors: Jeffry M. Blair, Alexander G. McGeoch.

Obama releases details of Revenue Proposals, including a limitation on “earnings stripping" *

USA - May 15 2009
On May 11, 2009, President Obama’s administration released its Fiscal Year 2010 Revenue Proposals (the "Revenue Proposals").

Co-authors: George C. Howell III, Mark C. Van Deusen.

Business tax provisions under the Stimulus Bill *

USA - February 19 2009
The American Recovery and Reinvestment Act of 2009 (the “Act”) was signed into law by President Barack Obama on February 17, 2009.

Co-authors: Jeffry M. Blair, Alexander G. McGeoch.