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IRS Issues Notice on Payments Made in Exchange for State and Local Tax Credits

USA - May 29 2018 On May 23, 2018, the Department of the Treasury and the Internal Revenue Service (IRS) issued Notice 2018-54, stating that proposed regulations will…

Carl R. Erdmann, Jeff A. Romero, Eric B. Sensenbrenner

New York State Responds to Federal Tax Reform

USA - April 9 2018 On March 30, 2018, the New York Legislature passed the 2018-2019 Budget Bill (SB. 7509-C/A 9509-C) (Budget Bill), which addresses several provisions…

Carl R. Erdmann, Steven J. Matays, David M. Rievman, Jeff A. Romero

An In-Depth Look at the Impact of US Tax Reform on Mergers and Acquisitions

USA - January 18 2018 On December 22, 2017, President Donald Trump signed into law the Tax Cuts and Jobs Act (TCJA), which includes numerous changes that will significantly…

Edward E. Gonzalez, Brian Krause, David F. Levy, David M. Rievman, David A. Schneider, Eric B. Sensenbrenner, Sally A. Thurston

Impact of US Tax Reform on Mergers and Acquisitions: New Opportunities and Pitfalls

USA - January 18 2018 On December 22, 2017, President Donald Trump signed into law the Tax Cuts and Jobs Act (TCJA), which includes numerous changes that will significantly…

Edward E. Gonzalez, Brian Krause, David F. Levy, David M. Rievman, David A. Schneider, Eric B. Sensenbrenner, Sally A. Thurston

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…

William Alexander, Michael J. Cardella, Nathan W. Giesselman, Steven J. Matays, David M. Rievman