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What the DAO? Nothing Is Certain—Especially DAOs and Taxes

USA - May 11 2022 In this edition of our client alert series on DAOs (decentralized autonomous organizations), we turn our attention to taxes. Even as the digital…

Luc Moritz, William K. Pao

Companies Should Consider Adopting Net Operating Loss Rights Plans in the Wake of the Coronavirus (COVID-19) to Protect Net Operating Losses

USA - March 20 2020 As boards of directors consider measures to limit the fallout from the coronavirus (COVID-19) pandemic, they should examine their companies’ ability…

Robert Blashek, Alexander Anderson, Robert Fisher, Shelly Heyduk, Luc Moritz, Robert Plesnarski

Final Regulations Expand Prospects for Businesses and Investors in Qualified Opportunity Zones

USA - March 12 2020 The Treasury Department released final regulations in December 2019 (the “Final Regulations”) under Section 1400Z-2 of the Internal Revenue Code of…

Alexander Anderson, Dawn Lim, Luc Moritz, Alexander Roberts

Supreme Court Strikes Down “Bob Richards” Rule, Impacting Consolidated Group Members’ Entitlement to Tax Refunds in Bankruptcy Proceedings

USA - February 28 2020 On February 25, 2020, in Rodriguez v. FDIC, the U.S. Supreme Court unanimously rejected the application of the so-called “Bob Richards” rule, a…

John J. Rapisardi, Alexander Anderson, Matthew P. Kremer, Dawn Lim, Alexander Roberts

Cryptocurrency Industry and Investors Receive New Guidance on Key Tax Issues: Hard Forks, Airdrops and Other Virtual Currency Transactions Addressed by IRS

USA - October 10 2019 This week the Treasury Department released long-awaited guidance on the tax treatment of virtual currency transactions for investors, employees and…

Alexander Anderson, Robert Fisher, Luc Moritz, Eric Sibbitt