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Tax effect money market fund proposal

Morrison & Foerster LLP
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USA
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January 24 2013

There have been several proposals to reform the regulation of U.S. money market funds ("MMF"s) after the 2008 financial crisis. Some of the proposals

IRS issues guidance on when COD income is "qualifying income" for purposes of the publicly traded partnership provisions

Morrison & Foerster LLP
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USA
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July 9 2012

On June 15, 2012, the IRS issued guidance on when cancellation-of-indebtedness (“COD”) income is treated as “qualifying income” for purposes of determining whether publicly traded partnerships (“PTP”) must be treated as corporations under Section 7704

IRS rules that money market fund shares are "cash" for REIT asset test purposes

Morrison & Foerster LLP
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USA
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July 9 2012

On June 18, 2012, the IRS issued Revenue Ruling 2012-17, which addressed whether shares in a money market fund are categorized as “cash and cash items” for purposes of the 75 percent value test of Section 856

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Firm Name - Morrison & Foerster LLP
Author - Stephen L. Feldman
Author - David J. Goett
Workarea - Capital Markets
Jurisdiction - USA

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Tax effect money market fund proposal

IRS issues guidance on when COD income is "qualifying income" for purposes of the publicly traded partnership provisions

IRS rules that money market fund shares are "cash" for REIT asset test purposes

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