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The Inflation Reduction Act Would Further Increase Holding Periods for Long-Term Capital Gain Eligibility for Carried Interest

USA - July 29 2022 On July 27, 2022, Senate Majority Leader Chuck Schumer (D-NY) and Senator Joe Manchin (D-WV) announced an agreement on a climate, health and tax…

Alex Farr, Andrew M Granek, Kevin Hall, Kwabena A. Yeboah

The Build Back Better Act: Tax Reform Implications for Private Equity M&A

USA - November 1 2021 On October 28, 2021, US President Joe Biden unveiled his slimmed down $1.75 trillion infrastructure spending plan and congressional leadership…

Alex Farr, Kevin Hall, Daniel N. Zucker

IRS Issues Proposed Regulations Intended to Clarify Carried Interest Rules

USA - August 24 2020 The Internal Revenue Service (IRS) recently issued proposed regulations under section 1061, a provision enacted as part of the Tax Cuts and JOBS Act…

Kevin Hall, Patrick J. McCurry, Thomas P. Ward, Gregory M. Weigand

CARES Act Five-Year NOL Carryback Rules Will Have Significant Impact on M&A Transactions

USA - March 27 2020 The US Congress enacted The Coronavirus Aid, Relief, and Economic Security Act (the CARES Act) on March 27, 2020. This article describes the changes…

Emily Mussio, Daniel N. Zucker

IRS Publishes Proposed Section 199A Regulations

USA - August 24 2018 The IRS recently issued proposed regulations under Section 199A, a provision enacted as part of tax reform to allow individuals and certain other…

Kevin Hall, Patrick J. McCurry, Thomas P. Ward