We use cookies to customise content for your subscription and for analytics. If you continue to browse Lexology, we will assume that you are happy to receive all our cookies. For further information please read our Cookie Policy.
Effective December 28, 2012, the Department of the Treasury ("Treasury") and the Internal Revenue Service (the "IRS") published (i) final regulations (the
On April 19, 2012, the Department of the Treasury (“Treasury”) issued proposed regulations that provide additional examples of program-related investments (“PRIs”
