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Court Gives Energy Transfer the Right to Walk Based on its Counsel’s Inability to Deliver the Required Tax Opinion
  • Cooley LLP
  • USA
  • August 24 2016

In a rare decision involving unusual facts, the Delaware Court of Chancery held that a buyer (Energy Transfer Equity, L.P.) had the right to terminate

IRS Issues New Management Contract Safe Harbors
  • Ropes & Gray LLP
  • USA
  • August 23 2016

Almost 20 years ago, the IRS released Rev. Proc. 97-13, outlining multiple safe harbors under which a management contract would not result in private

Business Law for Startups: Important considerations for startup businesses
  • Pitblado LLP
  • USA
  • August 22 2016

Decided to take the plunge on a new business idea? Or maybe you’ve already got your toes in the water, and you’re thinking about diving off the board

IRS Releases Temporary and Proposed Rules for Partnerships That Want to "Opt in" to New Partnership Audit Regime
  • Steptoe & Johnson LLP
  • USA
  • August 4 2016

Today the IRS released temporary regulations pursuant to section 1101(g)(4) of the Bipartisan Budget Act of 2015 (BBA), providing the time, form, and

August 2016 Tax Credits & Incentives Update
  • Horwood Marcus & Berk
  • USA
  • August 3 2016

Given the fact that the fall election is right around the corner, we expect that there will be an uptick of activity in some markets, especially with

Newly Proposed Regulations Regarding Section 355 Active Trade or Business and Device Requirements
  • Weil Gotshal & Manges LLP
  • USA
  • August 2 2016

On July 14, 2016, the Treasury Department and the IRS released proposed regulations (the "Proposed Regulations") modifying the 5-year active trade or

Sidley Perspectives on M&A and Corporate Governance - August 2016
  • Sidley Austin LLP
  • USA
  • August 2 2016

Those of us who represent target companies in M&A deals typically brief the target’s board at the outset and refresh that briefing periodically over

Proposed Changes to Form 5500 Reporting Requirements May Have Significant Impact on Retirement Plan Sponsors
  • McDermott Will & Emery
  • USA
  • August 1 2016

On July 11, 2016, the Department of Labor (DOL), Internal Revenue Service (IRS) and Pension Benefit Guaranty Corporation (PBGC) announced a proposal

Proposed Regulations under Section 355 Clarify Device and Active Trade or Business Requirements for Tax-Free Spin-offs
  • Proskauer Rose LLP
  • USA
  • July 28 2016

On July 15, 2016, the U.S. Internal Revenue Service (IRS) and the Department of the Treasury (Treasury) published proposed regulations that would

Tax Considerations for BDC Consolidation Transactions
  • Dechert LLP
  • USA
  • July 27 2016

Interest in consolidating Business Development Companies (BDCs) has been significant attention during the past several quarters. Some reasons for