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“We Need to Talk:” IRS Changes Require Amendments to PartnershipLLC Agreements
  • Stoll Keenon Ogden PLLC
  • USA
  • September 29 2016

Late last year, the Bipartisan Budget Act of 2015 (the “Budget Act”) was signed into law. Certain provisions within the Budget Act significantly

New Delaware Unclaimed Property Decision Further Complicates Landscape
  • McDermott Will & Emery
  • USA
  • September 29 2016

Another federal judge slams Delaware’s unclaimed property audit methodology but rejects the holder’s reliance on the priority rules as a defense to

Burr Alert: It’s Time For Your Buy-Sell Checkup!
  • Burr & Forman LLP
  • USA
  • September 29 2016

By now, most owners of interests in family-controlled businesses have heard of or read about the regulations proposed by the IRS in early August

EDGE Advisory: Energy Finance Report September 2016
  • Sullivan & Worcester LLP
  • Global, USA
  • September 29 2016

Corporate renewable energy purchasing is one of the hottest topics in Clean Energy. Plummeting prices for wind and solar, an opportunity to reduce

Proposed regulations will significantly impact the valuation of interests in many family-controlled entities
  • Dentons
  • USA
  • September 27 2016

New rules have been proposed by the Internal Revenue Service (IRS) which would regulate the valuation of transfers of business interests between

Times Have Changed. Have Your Operating Documents?
  • Arnold & Porter LLP
  • USA
  • September 27 2016

Operating documents such as articles of incorporation, bylaws and operating agreements (together, "operating documents") set forth rules and

ADOR Proposes Substantial Rule Change For Partnerships
  • Bradley Arant Boult Cummings LLP
  • USA
  • September 27 2016

The ADOR has proposed a number of amendments to its rule governing the filing of partnership tax returns, Form 65. The new rule, as proposed, inserts

Following Revenue Procedure 2016-44, is there still a ‘facts and circumstances’ test for private business use?
  • Squire Patton Boggs
  • USA
  • September 23 2016

As we have discussed in previous posts, most practitioners treat a management contract for services at bond-financed property that does not

Estate planning for closely held business interests is trickier than you might think
  • Greensfelder Hemker & Gale PC
  • USA
  • September 20 2016

The first step in a well-developed estate plan is to have a solid foundation with documents in place including, for example, a revocable trust

Rules for Electing Into the New Partnership Audit Regime
  • Shearman & Sterling LLP
  • USA
  • September 19 2016

On August 4, 2016, the Internal Revenue Service issued temporary regulations regarding the time, place and manner for a partnership to elect to apply