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Treasury Releases Final Carried Interest Regulations

USA - January 11 2021 Section 1061 of the Internal Revenue Code was enacted as part of the 2017 Tax Cuts and JOBS Act to create greater parity between the tax treatment of…

Andrew Penman, David I. Shapiro, Libin Zhang, Michelle Gold.

Treasury Releases Carried Interest Guidance

USA - August 3 2020 On July 31, 2020, the U.S. Treasury Department and the IRS released long-awaited proposed regulations on the three-year carried interest holding…

Andrew Penman, David I. Shapiro, Michelle Gold.

U.S. Senate Unanimously Passes the "CARES Act" - Summary of Business Tax Provisions

USA - March 26 2020 On March 25, 2020, the U.S. Senate unanimously passed the "Coronavirus Aid, Relief, and Economic Security Act" or the "CARES Act" (H.R. 748).1 The…

Alan S. Kaden, David I. Shapiro, Jaclyn M. Goldberg, Libin Zhang, Xenia Garofalo.

Treasury Releases Final Qualified Opportunity Zone Regulations

USA - January 6 2020 On December 19, 2019, the U.S. Treasury Department and the IRS released the long-awaited final regulations for the Qualified Opportunity Zone (QOZ)…

Libin Zhang, Robert Cassanos.

Treasury Releases the Second Set of Proposed Opportunity Zone Regulations

USA - April 23 2019 On April 17, 2019, the U.S. Treasury Department and the IRS released the long-awaited second set of proposed regulations on the qualified opportunity…

Libin Zhang, Robert Cassanos.