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The Impact of COVID-19 on NAV and Hybrid Credit Facilities

USA - October 6 2020 For private investment funds with limited or no remaining uncalled commitments, net asset value (NAV) and hybrid credit facilities can provide a...

Ron D. Franklin, Jinyoung Joo, Cameron A. Roper.

Key Takeaways from the Proposed Regulations on Carried Interest

USA - August 6 2020 On July 31, 2020, the Internal Revenue Service (the “IRS”) and the U.S. Department of the Treasury (the “Treasury”) issued proposed regulations (the...

David S. Miller, Jeremy Naylor, Arnold P May, Scott S Jones, Jamiel E. Poindexter.

10 Keys to excise tax on executive compensation paid by tax-exempt organizations

USA - July 28 2020 Proposed Regulations under Section 4960 of the Internal Revenue Code provide important guidance for tax-exempt organizations and their affiliates...

Seth J Safra.

10 keys to executive compensation excise tax for tax-exempt employers and their affiliates

USA - July 28 2020 Employers that are tax-exempt or have tax-exempt affiliates (for example, a foundation) should pay close attention to a 21 Excise tax under Section...

Seth J Safra, James R Huffman, Katrine Magas.

“Passthrough Deduction” Regulations for RICs Finalized with No Major Changes

USA - June 29 2020 On June 24, 2020, the Internal Revenue Service (the “IRS”) and the U.S. Department of Treasury (“Treasury”) issued final regulations (the “Final...

Martine Seiden Agatston, Malcolm Hochenberg, Christine N. Younger, Stuart L Rosow, Martin T Hamilton, Richard M Corn.