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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

An S-election for your LLC: is it really the best of both worlds?
  • Foley & Lardner LLP
  • USA
  • April 14 2015

For entrepreneurs who want to set up a company and avoid double taxation (i.e., taxation of amounts earned by the company and then taxation of the

Guaranteed payments: the equivalent of a salary for LLC members and partners
  • Varnum LLP
  • USA
  • April 10 2015

Absent special elections to be taxed differently, partnerships and limited liability companies (referred to herein as "entities") with two or more

The price of oil & the potential for master limited partnership restructuring and insolvencies
  • Kaye Scholer LLP
  • USA
  • April 2 2015

With the near-historic drop in oil prices, distressed investors are evaluating a myriad of investment opportunities in the oil industry and related

Constitutional challenges to Ohio CAT's bright-line presence nexus test advance
  • Sutherland Asbill & Brennan LLP
  • USA
  • March 27 2015

The Ohio Board of Tax Appeals determined that two out-of-state online retailers with no physical presence in Ohio were subject to Ohio's Commercial