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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…

Billy Abbott, 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, Billy Abbott, Alexander Anderson, Robert Fisher, Shelly Heyduk, 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…

Billy Abbott, Alexander Anderson, 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…

Billy Abbott, Alexander Anderson, Robert Fisher, Eric Sibbitt

Proposed Regulations May Significantly Reduce the Value of Net Operating Loss Carryforwards and the Value of Companies with Net Operating Losses

USA - September 16 2019 On September 9, 2019, the Treasury Department and IRS issued new proposed regulations (REG-125710-18) (the “Proposed Regulations”) affecting how…

Robert Blashek, Alexander Anderson, Robert Fisher, Arthur V. Hazlitt, Dawn Lim, Jeff Walbridge