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New Partnership Audit Rules
  • Winston & Strawn LLP
  • USA
  • May 26 2016

On November 2, 2015, President Barack Obama signed into law the Bipartisan Budget Act of 2015 (the "Act"), which significantly modified how the IRS


Proposed Regulations for Foreign-Owned US LLCs Move Toward Increased Financial Transparency
  • Steptoe & Johnson LLP
  • USA
  • May 23 2016

On May 5, the US Department of the Treasury (Treasury) announced proposed regulations to increase the reporting and record maintenance requirements


Delaware Chancery Court Dismisses Challenge to MLP Drop Down Transaction
  • Bracewell LLP
  • USA
  • May 20 2016

The Delaware Chancery Court recently dismissed a challenge to a transaction in which a master limited partnership (the "MLP") repurchased an interest


Securities Alert: SEC Updates Guidance on Non-GAAP Financial Measures
  • Vorys, Sater, Seymour and Pease LLP
  • USA
  • May 20 2016

On May 17, 2016, the SEC updated its Compliance & Disclosure Interpretations (C&DIs) concerning the use of non-GAAP financial measures. The new


IRS Proposes New U.S. Tax Reporting by Foreign-Owned U.S. Limited Liability Companies
  • Duane Morris LLP
  • USA
  • May 18 2016

On May 5, 2016, the U.S. Treasury Department announced several actions intended to strengthen financial transparency, including the issuance of


Treasury Issues Regulations Clarifying that Partners Providing Services to a Disregarded Entity Owned by the Partnership are Treated as Self-Employed
  • Haynes and Boone LLP
  • USA
  • May 18 2016

The U.S. Treasury Department recently issued proposed and temporary regulations clarifying that partners of a partnership providing services to a


US Treasury Announces Measures to Enhance Anti-Money Laundering, Bank Secrecy Act Compliance and Tax Evasion Rule Compliance
  • Shearman & Sterling LLP
  • USA
  • May 18 2016

On May 6, 2016, the US Treasury Department put forth several measures to combat money laundering, corruption and tax evasion, in the wake of the


2016 Summary of New Maine Laws: State of Maine 127th Legislature, 2nd Regular Session
  • Pierce Atwood LLP
  • USA
  • May 16 2016

The new laws highlighted in this summary are those most relevant to our clients and does not include all laws enacted this past session. This summary


Be Careful in Granting Profits Interests to Your Key Employees; New IRS Regulations Suggest the IRS is Keen on Form K-1 Filing
  • Locke Lord LLP
  • USA
  • May 12 2016

On May 5, 2016, the Department of Treasury and the Internal Revenue Service published final and temporary regulations amending Treasury Regulations


Prescriptions of the Blue Book on the New Partnership Audit Rules
  • McDermott Will & Emery
  • USA
  • May 12 2016

In November 2015, the Bipartisan Budget Act of 2015 (the Act) instituted a new regime for federal tax audits of entities treated as partnerships for