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A Step in the Right Direction: IRS Rules on North-South Spinoffs
  • Eversheds Sutherland (US) LLP
  • USA
  • May 22 2017

The Internal Revenue Service (IRS) recently released guidance on certain "north-south" spinoff transactions. Generally, a "north-south" transaction

Doing Business in Saudi Arabia 101: Investing in the Kingdom
  • Dechert LLP
  • Saudi Arabia, USA
  • May 19 2017

President Donald Trump will be making his first official overseas trip as president to the Kingdom of Saudi Arabia, commencing May 20, 20171. During

JVs For Partial NYC Tower Stakes Pose Control, Tax Puzzles
  • Greenberg Traurig LLP
  • Israel, USA
  • May 18 2017

The opportunity to acquire a 49 percent stake in New York commercial real estate is particularly suited to Israeli insurance companies and pension

SBA Delays (Again) the Rule on SBIC Passive Business Financing
  • Pepper Hamilton LLP
  • USA
  • May 17 2017

The rule has been further delayed to enable SBA to consider removing the provision of the Final Rule that would allow an SBIC to use a blocker entity

IRS Issues Guidance on “North-South” Transactions
  • Proskauer Rose LLP
  • USA
  • May 16 2017

On May 3, the Internal Revenue Service (the IRS) issued Revenue Ruling 2017-09 (the “Ruling”), which helpfully clarifies that the separate steps of a

IRS Issues Guidance on "North-South" Transactions
  • Baker Botts LLP
  • USA
  • May 8 2017

On May 3, 2017, the IRS issued Revenue Ruling 2017-09 to provide guidance on certain so-called “north-south” transactions, in which a shareholder’s

IRS Provides New Guidance on Ordinary Versus Capital Issue
  • McDermott Will & Emery
  • USA
  • May 2 2017

A frequently disputed tax issue is the proper treatment of costs incurred by taxpayers and whether they are currently deductible or must be

Will President Trump’s tax plan eliminate the carried interest “loophole”?
  • Nixon Peabody LLP
  • USA
  • May 1 2017

Carried interest is the contractual right received by a private equity or hedge fund manager representing their share of profits or gains from the

State Attorneys General May 1 Update
  • Squire Patton Boggs
  • USA
  • May 1 2017

Squire Patton Boggs' State Attorneys General Practice Group is comprised of lawyers who have served at senior levels in state AG offices around the

Delaware Supreme Court Redefines Contractual Good-Faith Standard and Cautions Limited Partners That Their Obligations Under the LPA Can Be Enlarged without Their Consent
  • McCarter & English LLP
  • USA
  • April 27 2017

Brinckerhoff v. Enbridge Energy Company Inc., Del. Supr., No. 273, 2016 (Mar. 20, 2017; revised Mar. 28, 2017) is the fifth opinion issued by the