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Business law update - Summer- 2015
  • Thompson Hine LLP
  • USA
  • June 24 2015

While it may be true that the only things certain in life are death and taxes, knowing how to reduce your tax liability can certainly make paying

Achieving tax-free ‘rollover’ treatment for certain shareholders in acquisition of publicly traded target company
  • McDermott Will & Emery
  • USA
  • June 23 2015

A common issue that arises when structuring a corporate acquisition of a public company is that a tax-sensitive shareholder of the target corporation

New regulations address treatment of corporate partners with appreciated partnership interest
  • Goulston & Storrs PC
  • USA
  • June 18 2015

After much promise, the IRS issued two sets of regulations to address the potential avoidance of gain by corporate partners. First, new

Will Congress finally grant certainty on built-in gains?
  • Fredrikson & Byron PA
  • USA
  • June 1 2015

When a C corporation sells all of its assets and distributes the proceeds to its shareholders, the corporation first pays tax on the gain on the sale

Using management vehicles to structure profits interests
  • Paul, Weiss, Rifkind, Wharton & Garrison LLP
  • USA
  • May 21 2015

When private equity sponsors use profits interests as a compensation incentive for management, the awards result in the manager becoming a partner

IRS issues proposed regulations regarding energy Master Limited Partnerships
  • Paul Hastings LLP
  • USA
  • May 8 2015

On May 5, 2015, the Treasury Department released its proposed regulations interpreting the 1987 statute under Section 7704 of the Internal Revenue

US IRS issues proposed regulations on Master Limited Partnership Income
  • Mayer Brown LLP
  • USA
  • May 7 2015

The US Internal Revenue Service (IRS) has published proposed regulations clarifying which activities generate "qualifying income" for a Master

Coupon discounts raise sales tax issues for retailers
  • Jones Day
  • USA
  • May 7 2015

Contingent fee lawyers across the country continue to throw their hats in the sales tax ring, filing lawsuits against retailers who honor discount

CFPB targets misleading advertisements and communications in multiple enforcement actions and other updates
  • Venable LLP
  • USA
  • April 17 2015

On April 14, 2015, the Consumer Financial Protection Bureau (CFPB) and the Navajo Nation filed a civilcomplaint and a proposed consent order against

Choice of entity decisions in light of Medicare and other tax law changes
  • Taft Stettinius & Hollister LLP
  • USA
  • April 16 2015

In light of the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, small and family owned