The low-income housing tax credit - 2013 *

USA - June 14 2013
The low-income housing tax credit is claimed annually over a ten-year period (the "Credit Period") which begins when a building is placed in service…

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Economic substance doctrine codified in the Health Care and Education Reconciliation Act of 2010 - business transactions subject to new standards to obtain tax benefits and avoid penalties *

USA - March 30 2010
The Health Care and Education Reconciliation Act of 2010 (the "Act") was signed into law by the President on March 30, 2010.

Co-authors: Karl P. Fryzel, Jerome L. Garciano.

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Rehabilitation tax credits *

USA - February 1 2010
Developer-owned landlord entity (“LL”) rehabilitates a historic or pre-1936 building, leases the building to a master tenant entity (“MT”) owned by a tax credit investor (but managed by a developer entity) and elects to pass-through the rehabilitation tax credit to MT.

Co-authors: Nicholas V. Romanos.

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Special procedure for filing delinquent foreign bank and financial account reporting requirements due September 23, 2009 *

USA - September 14 2009
September 23rd is the filing deadline for certain delinquent Report of Foreign Bank and Financial Accounts ("FBARs"), Treasury Form TD F 90-22.

Co-authors: Karl P. Fryzel, G. Scott Nebergall, Nicholas V. Romanos, Scott J. Pinarchick.

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The Low-Income Housing Credit *

USA - June 16 2009
The American Recovery and Reinvestment Act of 2009 was signed into law (P.L. 111-5) by the President on February 17, 2009.

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