Steven J. Matays Skadden Arps Slate Meagher & Flom LLP

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...

David M. Rievman, Nathan W. Giesselman, Michael J. Cardella, William Alexander, Stuart M. Finkelstein.

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...

David M. Rievman, Nathan W. Giesselman, Yilan Bryant, William Alexander, Stuart M. Finkelstein.

Treasury releases notice addressing transactions involving related-party partnerships

USA - August 17 2015 On August 6, 2015, the Department of the Treasury issued Notice 2015-54 (the Notice) announcing its intent to issue new regulations addressing...

Nathaniel Carden, Aaron M. Okin, David G. Levere, Brian Krause.