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Section 385 Proposed Regulations
  • Fenwick & West LLP
  • USA
  • April 29 2016

On April 4, 2016, Treasury and the IRS proposed sweeping regulations under 385 of the Code. Issued the same day as the anti-inversion temporary


Is it Debt or is it Not? Proposed Treasury Regulations Would Significantly Change Debt vs. Equity Analysis
  • Mintz Levin Cohn Ferris Glovsky and Popeo PC
  • USA
  • April 28 2016

Earlier this month, the IRS and Treasury Department proposed new Treasury regulations (the "Proposed Regulations") under Section 385 of the Internal


Private Equity Funds Unexpectedly Liable for Pension Liabilities of Portfolio Company; Possible Impact on Fund Income Tax Positions
  • Dykema Gossett PLLC
  • USA
  • April 27 2016

A March 28, 2016, decision by the U.S. District Court for the District of Massachusetts in Sun Capital Partners III, LP v. New England Teamsters &


Deemed Distributions Under Section 305(c)
  • Sullivan & Cromwell LLP
  • USA
  • April 27 2016

Under Section 305(c) of the Internal Revenue Code of 1986 (the “Code”) and associated Treasury Regulations, a holder of rights or convertible


U.S. Department of Labor Issues Final Rule Redefining ERISA’s Definition of “Fiduciary” for Certain Types of Investment Advice
  • Franczek Radelet PC
  • USA
  • April 26 2016

On April 6th, the U.S. Department of Labor (DOL) released a final rule (the "Fiduciary Rule") that expands the types of retirement investment advice


New FASB Rules on Equity Compensation Withholding: Issues
  • Morgan Lewis & Bockius LLP
  • USA
  • April 22 2016

Yesterday's blog post outlined the general scope of the Financial Accounting Standards Board's (FASB's) new standards on stock withholding to satisfy


EuroResourceDeals and Debt - April 2016
  • Jones Day
  • France, Italy, USA
  • April 21 2016

In In re Berau Capital Resources Pte Ltd, 540 B.R. 80 (Bankr. S.D.N.Y. 2015), the US Bankruptcy Court for the Southern District of New York recently


Withholding on Air: The IRS Imposes Withholding Tax Rules for Adjustments on Convertible Debt and Equity
  • Mayer Brown LLP
  • USA
  • April 19 2016

“Some people say not to worry about the air. Some people have never had experience with air.” It’s hard to believe that it has been some 37 years


U.S. Department of Labor Finalizes Fiduciary Definition and Conflict of Interest Rule
  • Proskauer Rose LLP
  • USA
  • April 19 2016

On April 6, 2015, the U.S. Department of Labor (Department) issued its highly anticipated final rule addressing when a person is considered to be a


DOL’s Final Fiduciary Rule - What Does It Mean for your 401(k)?
  • SmithAmundsen LLC
  • USA
  • April 15 2016

Every employer offering a 401(k) plan is faced with the decision about what investment options to make available to participants through their plan