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House and Senate pass RIC Modernization Act of 2010; bill clears for president’s signature

USA - December 16 2010 Congress has just passed H.R. 4337, the Regulated Investment Company Modernization Act of 2010 (the “Act”), which modernizes various U.S. federal income and excise tax rules relating to registered investment companies that are regulated investment companies (“RICs”) under Subchapter M of the Internal Revenue Code (the “Code”), whether open-end (“mutual funds”) or closed-end....

Susan A. Johnston, Pamela L. Glazier, Wendy Y. Sheu, Amy B. Snyder, Caroline Rogers Broderick.