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Consolidated return update
  • Pepper Hamilton LLP
  • USA
  • August 28 2015

In the last six months, the U.S. Department of the Treasury has issued two sets of proposed regulations that provide needed guidance in the area of

New regulations aimed to stop private equity managers from converting fee income to capital gains
  • Montgomery McCracken Walker & Rhoads LLP
  • USA
  • August 27 2015

It's well-known that private equity managers often pay capital gain rates on their "carried interest" - typically, a 20 percent profit allocation for

Important changes in UK tax law for U.S. Fund Managers
  • Vedder Price PC
  • United Kingdom, USA
  • August 21 2015

The Chancellor of the Exchequer's budget of July 2015 contained two changes to UK tax law of specific interest to U.S. Fund Managers with operations

A sea change for waive-rs? - Proposed Regulations address tax treatment of management fee waivers
  • Dechert LLP
  • USA
  • August 14 2015

The U.S. Treasury Department ("Treasury") and the Internal Revenue Service (the "IRS") have issued proposed regulations under Section 707(a)(2)(A) of

Funds talk: August 2015
  • Kramer Levin Naftalis & Frankel LLP
  • USA
  • August 4 2015

Fueled in part by government efforts to increase renewable energy generation assets in the U.S., solar is a growing investment market. Solar capacity

IRS issues proposed regulations on management fee waivers
  • Kaye Scholer LLP
  • USA
  • August 3 2015

The U.S. Internal Revenue Service issued proposed regulations (Proposed Regulations) on July 22 designed to provide guidance on whether an

Private equity fee waivers: the IRS waives the yellow flag
  • Vedder Price PC
  • USA
  • July 29 2015

On July 22, 2015, U.S. Department of the Treasury and the IRS issued proposed regulations addressing disguised payments for services and announced

Change-in-control compensation agreements : protecting the institution and your most important assets
  • Vorys, Sater, Seymour and Pease LLP
  • USA
  • July 29 2015

Imagine the following scenario: your bank has just announced an agreement to be acquired by a larger institution that is entering your market for

Treasury issues Proposed Regulations on management fee “waiver” mechanisms
  • Debevoise & Plimpton LLP
  • USA
  • July 29 2015

On July 22, 2015, the U.S. Treasury Department and the U.S. Internal Revenue Service issued proposed regulations (the "Proposed Regulations"

Recent Georgia case illustrates how not filing a tax bulk sales notice in an asset purchase can be costly to the buyer
  • Duane Morris LLP
  • USA
  • July 28 2015

Virtually every state has a tax bulk sales provision that requires buyers of business assets to file a notice with the state of any purchase of