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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, Alejandro Ruiz, 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, Alejandro Ruiz, 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…

Patrick J. McCurry, Alejandro Ruiz, Thomas P. Ward, Gregory M. Weigand

Tax Court to Shutdown Until Further Notice

USA - December 28 2018 The United States Tax Court (Tax Court) has announced that it will be shutting down starting today, December 28, 2018 at 11:59 p.m., and will remain…

Emily Mussio, David Sherwood

Tax Reform Insights: IRS Proposes Section 163(j) Regulations - New Business Interest Expenses Deduction Limit

USA - December 26 2018 On November 26, 2018, the Internal Revenue Service (IRS) issued proposed regulations (Proposed Regulations) pursuant to section 163(j). Public Law…

Emily Mussio, David Sherwood