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IRS Revenue Procedure 2009-37: procedures and clarifications regarding Internal Revenue Code Section 108(i) elections to defer recognizing discharge of indebtedness income

Sidley Austin LLP
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USA
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August 27 2009

On August 17, 2009, the Internal Revenue Service (the "IRS") released Revenue Procedure 2009-37 providing the exclusive procedures for taxpayers to make an election (the "Section 108(i) election") to defer recognizing discharge of indebtedness income ("COD income") under Section 108(i) of the Internal Revenue Code of 1986, as amended (the "Code") and providing clarification regarding the application of Section 108(i) of the Code

Federal banking regulatory agencies seek comment on proposed regulatory capital standards related to adoption of statements of Financial Accounting Standards nos. 166 and 167

Sidley Austin LLP
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USA
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August 27 2009

On August 26, 2009, the federal banking regulatory agencies (“Agencies”) announced that they are seeking comment on a proposed rule (“Proposed Rule”) related to the Financial Accounting Standards Board’s adoption of Statements of Financial Accounting Standards Nos. 166 and 167 (the “SFAS 166167 Modifications”

OIG approves Institutional Patient Assistance Program

Sidley Austin LLP
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USA
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September 2 2009

The Department of Health and Human Services, Office of Inspector General (OIG) recently released Advisory Opinion (AO) 09-08, approving a proposal from a pharmaceutical manufacturer for an Institutional Patient Assistant Program (IPAP

FDIC releases final guidance on private equity investments in failed banks

Sidley Austin LLP
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USA
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August 27 2009

On August 26, 2009, the Federal Deposit Insurance Corporation ("FDIC") adopted its final Statement of Policy on the Acquisition of Failed Bank Depository Institutions (the "SOP"

Illinois amends three employment statutes expanding employee rights and employer obligations

Sidley Austin LLP
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USA
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September 3 2009

Illinois Governor Patrick Quinn has signed into law amendments to three Illinois employment statutes: the Equal Pay Act of 2003, the Victims’ Economic Security and Safety Act, and the Illinois Human Rights Act

Title VII - OTC Derivatives Markets Act of 2009

Sidley Austin LLP
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USA
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August 27 2009

Consistent with the financial regulatory reforms recommended by the Obama Administration in its White Paper Financial Regulatory Reform A New Foundation: Rebuilding Financial Supervision and Regulation issued on June 17, 2009 (discussed in a client update dated June 18, 20091) (the "June White Paper"), on August 11, 2009 the U.S. Department of the Treasury (“Treasury”) submitted to Congress proposed legislation entitled “Title VIIOver-the-Counter Derivatives Markets Act of 2009” (the “Act”

General Growth bankruptcy judge rejects bid by creditors to dismiss Chapter 11 filings of special purpose entities

Sidley Austin LLP
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USA
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August 28 2009

On August 11, 2009, in a closely monitored dispute in the bankruptcy proceeding of General Growth Properties, Inc. (“GGP”), the Bankruptcy Court for the Southern District of New York rejected motions filed by several mortgage lenders to dismiss the bankruptcy filings of certain special purpose entity subsidiaries (SPEs) of GGP

Final regulations expand tax safe harbors for certain common modifications of REMIC-held commercial mortgage loans

Sidley Austin LLP
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USA
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September 23 2009

On September 15, 2009, theTreasury Department (“Treasury”) and the Internal Revenue Service (“IRS”) published T.D. 9463, finalizing regulations (the “New Regulations”) that expand a REMIC’s ability to make certain common modifications to commercial mortgage loans without jeopardizing the REMIC’s tax status or exposing it to prohibited transactions taxes

Obama administration announces new initiatives to increase retirement savings

Sidley Austin LLP
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USA
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September 24 2009

On September 5, 2009, the Obama administration announced new initiatives intended to facilitate and encourage workers to save for retirement

IRS addresses trade or business implications of offshore lending

Sidley Austin LLP
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USA
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September 24 2009

On September 22, 2009, the IRS Office of the Chief Counsel issued a memorandum addressing the issue of whether interest income is effectively connected with a foreign corporation’s trade or business within the United States as a result of loan origination activities conducted through an agent in the United States

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Search results

IRS Revenue Procedure 2009-37: procedures and clarifications regarding Internal Revenue Code Section 108(i) elections to defer recognizing discharge of indebtedness income

Federal banking regulatory agencies seek comment on proposed regulatory capital standards related to adoption of statements of Financial Accounting Standards nos. 166 and 167

OIG approves Institutional Patient Assistance Program

FDIC releases final guidance on private equity investments in failed banks

Illinois amends three employment statutes expanding employee rights and employer obligations

Title VII - OTC Derivatives Markets Act of 2009

General Growth bankruptcy judge rejects bid by creditors to dismiss Chapter 11 filings of special purpose entities

Final regulations expand tax safe harbors for certain common modifications of REMIC-held commercial mortgage loans

Obama administration announces new initiatives to increase retirement savings

IRS addresses trade or business implications of offshore lending

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