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Articles: 1-10 of 38
USA - December 21 2022 On Monday, December 12, 2022, the IRS released Revenue Procedure 2022-42 (the “EV Guidance”), which sets forth reporting requirements for…
USA - October 12 2020 On October 2, 2020, the Internal Revenue Service released final regulations providing guidance for Section 529A “qualified ABLE programs” established…
USA - October 10 2019 Lenders, creditors and swap parties may finally begin to replace LIBOR with confidence. While LIBOR’s demise was announced in 2017, efforts to amend…
USA - July 9 2019 As any football fan knows, Carrie Underwood has performed the introductory song for Sunday Night Football since 2013. “Waitin’ All Day For Sunday…
USA - January 11 2019 On December 31, 2018, the Department of Treasury and Internal Revenue Service released long-awaited proposed regulations (the “Proposed Regulations”)…
USA - January 3 2019 On December 31, 2018, the Department of the Treasury and the Internal Revenue Service released final regulations (the “Final Regulations”) relating to…
USA - February 26 2018 Last week, President Trump unveiled his proposal to fix our nation’s aging infrastructure. While the proposal lauded $1.5 trillion in new spending, it…
USA - February 26 2018 Judge Swain's decision in the PROMESA Title III bankruptcy proceeding of the Puerto Rico Highways and Transportation Authority ("PRHTA") that a…
USA - November 6 2017 In order to understand the context in which the current tax reform bill, H.R. 1, is being considered, it is important to know the meaning of two bits…
USA - October 13 2017 On September 28, 2017, the Internal Revenue Service (IRS) withdrew previous proposed regulations and released new proposed regulations (the "Proposed…