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Bipartisan Proposal Attempts to Provide Solutions for Comprehensive Regulation of Digital Assets

USA - June 15 2022 On June 7, 2022, Senators Cynthia Lummis (R-WY) and Kirsten Gillibrand (D-NY) introduced the Responsible Financial Innovation Act (RFIA), a…

Laura E. Flores, Maya A. Hairston, Charles M. Horn, Michael D. Kummer, Albert Lung, Erin E. Martin, David B. Mendelsohn, Jacob J.O. Minne, David I. Monteiro, Sarah-Jane Morin, Michael M. Philipp, Andrew M. Ray, Sarah V. Riddell, Ignacio A. Sandoval, David A. Sirignano, Edwin E. Smith, Stephen C. Tirrell, Christina W. Wlodarczyk

ETF ROUNDUP - ISSUE 7

USA - December 14 2021 Welcome to the latest issue of ETF Roundup, our guide to recent legal and regulatory developments affecting the exchange-traded fund (ETF) industry…

Thomas Ambrosio, Mana Behbin, Elizabeth L. Belanger, Abigail Bertumen, David C. Boch, G. Jeffrey Boujoukos, Timothy P. Burke, EMILY DRAZAN CHAPMAN, Kenneth J. Davis, R. Alec Dawson, Lance C. Dial, Ron N. Dreben, Joseph E. Floren, Laura E. Flores, David Freese, Robert D. Goldbaum, Sean Graber, Magda El Guindi-Rosenbaum, Kathleen M. Macpeak, W. John McGuire, Christopher D. Menconi, John J. O’Brien, Sheryl L. Orr, Gene K. Park, Michael M. Philipp, T. Peter R. Pound, Nathan R. Pusey, Ignacio A. Sandoval, David A. Sirignano, Brian V. Soares, Jason P. Traue, Joseph E. Washington, Mari Wilson, Beau Yanoshik

Tax Proposals May Affect Exchange-Traded Funds

USA - September 22 2021 On September 10, 2021, US Senate Finance Committee Chairman Ron Wyden (D-Oregon) released draft tax legislation (the Wyden Draft) focused primarily on…

Laura E. Flores, W. John McGuire, John J. O’Brien, Jason P. Traue

IRS Extends Previously Issued Relief to Qualified Opportunity Funds and Their Investors

USA - January 25 2021 The Internal Revenue Service (IRS) issued Notice 2021-10 on January 19, which extends relief to Qualified Opportunity Funds (QOFs) and their…

IRS Provides COVID-19 Pandemic Relief for Qualified Opportunity Zone Investments

USA - June 23 2020 With the issuance of Notice 2020-39 (the Notice), the Internal Revenue Service (IRS) has provided relief for Qualified Opportunity Zone Funds (QOFs)…