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New Regulations Dramatically Alter Partnership 'Disguised Sales' and Allocation of Partnership Liabilities

USA - October 10 2016 On October 4, 2016, the Internal Revenue Service and the Treasury Department issued a sweeping package of proposed, temporary and final regulations...

David F. Levy, Diana M. Lopo, Edward E. Gonzalez, Sarah E. Ralph, David Polster.


Treasury releases notice addressing transactions involving related-party partnerships

USA - August 17 2015 On August 6, 2015, the Department of the Treasury issued Notice 2015-54 (the Notice) announcing its intent to issue new regulations addressing...

Steven J. Matays, Nathaniel Carden, Aaron M. Okin, David G. Levere.


IRS proposes regulations addressing profits interests, investment fund fee waiver arrangements

USA - August 4 2015 On July 23, 2015, the Internal Revenue Service (IRS) and the Treasury Department proposed regulations that address the tax treatment of certain...

Pamela Lawrence Endreny.