Alejandro Ruiz
McDermott Will & Emery
Articles
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…
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…
The Impact of Tax Reform on Private Equity and M&A Transactions
USA - January 3 2018 The 2017 tax reform act, entitled "An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for…
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
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…
