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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, Jeremy Naylor

A User's Guide to LTIP Units: A Special Form of Equity Compensation for UPREITs

USA - October 22 2020 In the universe of equity compensation, an "LTIP" is a commonly used term that invokes a "long term incentive program," which is any form of award of…

Karen J. Garnett, Samuel M. Kardon, Steven L Lichtenfeld, David S. Miller, Joshua M Miller

Coronavirus: The Senate Passes the CARES Act; Summary of the Tax Provisions of the Bill

USA - March 26 2020 Last night, March 25, 2020, the Senate passed the Coronavirus Act, Relief, and Economic Security Act (the “CARES Act”) (H.R. 748). The House is…

Martin T Hamilton, Muhyung (Aaron) Lee, David S. Miller, Sean M. Webb

Coronavirus: CARES Act Vote Fails in Senate; Summary of the Tax Provisions of the Bill

USA - March 23 2020 Today, March 23, 2020, for the second time the Senate defeated a procedural motion on a third stimulus bill, the Coronavirus Act, Relief, and…

Muhyung (Aaron) Lee, David S. Miller, Sean M. Webb

Coronavirus: CARES Act Vote Fails in Senate; Summary of the Tax Provisions of the Bill

USA - March 23 2020 Today, March 23, 2020, for the second time the Senate defeated a procedural motion on a third stimulus bill, the Coronavirus Act, Relief, and…

Muhyung (Aaron) Lee, David S. Miller, Sean M. Webb