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A Summary of Inflation Reduction IRA’s Main Tax Proposals

OECD, USA - August 4 2022 On July 27, 2022, Senator Joe Manchin (D-W.Va.) and Senate Majority Leader Chuck Schumer (D-N.Y.) released the Inflation Reduction IRA of 2022 (the…

Rita N. Halabi, Martin T Hamilton, Arnold P May, David S. Miller, Amanda H Nussbaum, Stuart L Rosow

Congress and the IRS make moves to improve taxpayer compliance for cryptocurrency transactions

USA - March 4 2022 IRS Commissioner Charles Rettig, testifying before Congress in April 2021, estimated the gap between taxes owed and taxes collected in the United…

Rita N. Halabi, Kathleen R. Semanski

Ready to Sell All or a Portion of your Management Company? - A Checklist of Asset Manager M&A Considerations

USA - March 2 2021 Many closely-held asset management firms are considering selling their business or bringing in outside investors. Taking this next step in the life…

Rob Day, Steven M Peck, Bradley A. Schecter, David W Tegeler

Section 1061 Final Regulations on the Taxation of Carried Interest

USA - January 14 2021 On January 7, 2021, the Internal Revenue Service (the “IRS”) and the U.S. Department of the Treasury (the “Treasury”) issued final regulations[1]…

Brianna Reed, Kaitlyn L. Flynn-Rozanski, Scott S Jones, David S. Miller, Amanda H Nussbaum, Stephen Severo

Section 1446(f) Final Regulations: Key Changes to Guidance on Non-Publicly Traded Partnership Interest Transfers by Non-U.S. Persons

USA - October 15 2020 On October 7, 2020, the U.S. Internal Revenue Service (“IRS”) and Treasury Department released final regulations[1] providing guidance on the rules…

Kaitlyn L. Flynn-Rozanski, Charles R. McGonigal, Stephen Severo