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IRS Offers Limited Safe Harbors for Recapitalizations Before Spin-Offs

USA - July 25 2016 On July 15, 2016, the Internal Revenue Service (IRS) released a new revenue procedure, Rev. Proc. 2016-40, providing safe harbors for transactions in...

Steven J. Matays, David M. Rievman, Nathan W. Giesselman, Michael J. Cardella, Stuart M. Finkelstein.


Proposed Treasury Regulations Raise New Hurdles for Tax-Free Spin-Offs

USA - July 20 2016 On July 14, 2016, the Internal Revenue Service (IRS) and Treasury Department proposed new Treasury regulations that, if finalized, would generally...

Steven J. Matays, David M. Rievman, Nathan W. Giesselman, Yilan Bryant, Stuart M. Finkelstein.


IRS Corrects Effective Date of Recently Issued Built-in Gain Regulations

USA - June 27 2016 The Internal Revenue Service (IRS) and Treasury Department today issued a much-welcomed technical correction to the effective date of the recently...

David F. Levy, Edward E. Gonzalez, Sarah E. Ralph, Stuart M. Finkelstein, David Polster.


IRS Expands REIT Spin-Off Restrictions, Extends REIT Built-in Gains Period to 10 Years

USA - June 8 2016 On June 7, 2016, the Internal Revenue Service (IRS) and Treasury Department issued new temporary regulations that have dramatic implications for all...

David F. Levy, Edward E. Gonzalez, Sarah E. Ralph, Stuart M. Finkelstein, David Polster.