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Treasury Releases Proposed Opportunity Zone Regulations

USA - October 22 2018 The 2017 "Tax Cuts and JOBS Act" created substantial U.S. federal income tax incentives for certain investments in designated lower-income...

Christopher Roman, Colin S. Kelly.


Common M&A Transactions Require the Filing of a Transfer Agreement by October 9th to Avoid Acceleration of Section 965(h) Installment Liability

USA - October 4 2018 Section 965(a), which was added to the Code in late 2017 as part of the Tax Cuts and Jobs Act, generally imposed a deemed repatriation tax on a U.S...

Michelle Gold, Christopher Roman, Richard A. Wolfe, Eli Weiss, Joseph E. Fox, Colin S. Kelly, Kenneth Rosenfeld, Alan S. Kaden, Michael J. Alter, David I. Shapiro.


Tax Cuts and Jobs Act Passed by the House

USA - November 17 2017 On November 16, 2017, the U.S. House of Representatives passed H. R. 1, the Tax Cuts and Jobs Act (the "Act"). On the same day, the U.S. Senate...

Joshua S. Gelfand, Daniel J. Paulos, Shane C. Hoffmann, Ryan L. Conley, W. Reid Thompson, Alan S. Kaden, David I. Shapiro, Jeffrey Ross.


House Republicans Release Sweeping Tax Reform Bill

USA - November 3 2017 On November 2, 2017, Republican members of the U.S. House of Representatives Committee on Ways and Means released a draft bill entitled the Tax Cuts...

Joshua S. Gelfand, Daniel J. Paulos, Shane C. Hoffmann, Alan S. Kaden, David I. Shapiro, Jeffrey Ross.


Major Tax Court Decision - Grecian Magnesite Tax Court holds non-U.S. partners not subject to tax on gain from sale of interest in ECI Partnership

USA - July 14 2017 Yesterday, the Tax Court released a decision, Grecian Magnesite Mining, Industrial & Shipping Co., SA, which may have significant implications for...

Daniel J. Paulos, Alan S. Kaden, David I. Shapiro.