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The Distributed Ledger: Blockchain, Digital Assets and Smart Contracts - November 2018

USA, European Union, France - November 8 2018 This is the second edition of The Distributed Ledger, a periodic publication covering the latest trends and developments in blockchain technology...

Peter B. Morrison, Alex Jupp, James A. McDonald, Gregory A. Fernicola, Eytan J. Fisch, Alexander C. Drylewski, Ryan J. Dzierniejko.


The Distributed Ledger: Blockchain, Digital Assets and Smart Contracts

USA - October 16 2018 This is the inaugural issue of The Distributed Ledger, a periodic publication covering the latest trends and developments in blockchain technology...

Alex Jupp, Gregory A. Fernicola, Eytan J. Fisch, Alexander C. Drylewski, Ryan J. Dzierniejko.


IRS Offers Limited Safe Harbors for Recapitalizations Before Spin-Offs

USA - July 25 2016 On July 15, 2016, the Internal Revenue Service (IRS) released a new revenue procedure, Rev. Proc. 2016-40, providing safe harbors for transactions in...

Steven J. Matays, Stuart M. Finkelstein, David M. Rievman, William Alexander, Michael J. Cardella.


Proposed Treasury Regulations Raise New Hurdles for Tax-Free Spin-Offs

USA - July 20 2016 On July 14, 2016, the Internal Revenue Service (IRS) and Treasury Department proposed new Treasury regulations that, if finalized, would generally...

Steven J. Matays, Stuart M. Finkelstein, David M. Rievman, William Alexander, Yilan Bryant.


Proposed Treasury Regulations Dramatically Alter Existing DebtEquity Law

USA - April 7 2016 On April 4, 2016, the Internal Revenue Service (IRS) and Treasury Department proposed new Treasury Regulations that, if finalized, would become...

Nathaniel Carden, Paul W. Oosterhuis, David Polster, Edward E. Gonzalez, David M. Rievman.