William Alexander
Skadden Arps Slate Meagher & Flom LLP
Articles
IRS Expands REIT Spin-Off Restrictions, Extends REIT Built-in Gains Period to 10 Years
USA - June 8 2016 On June 7, 2016, the Internal Revenue Service (IRS) and Treasury Department issued new temporary regulations that have dramatic implications for all…
Stuart M. Finkelstein, Edward E. Gonzalez, David F. Levy, David Polster, Sarah E. Ralph
Build Back Better Act Would Change Monetization Playbook for Tax-Free Spin-Offs
USA - December 17 2021 If enacted in its present form, the Build Back Better Act (BBBA) would amend the U.S. tax code’s rules for tax-free spin-off and split-off…
Proposed Excise Tax on Stock Repurchases Has Far-Reaching Implications for Corporate Transactions
USA - November 5 2021 In legislative text released October 28, 2021, the House Rules Committee proposed to impose a 1% excise tax on stock repurchases by publicly traded…
Victor Hollender, David M. Rievman, Eric B. Sensenbrenner, Thomas F. Wood
Build Back Better Act Would Change Monetization Playbook for Tax-Free Spin-Offs
USA - January 19 2022 If enacted in its present form, the Build Back Better Act (BBBA) would amend the U.S. tax code’s rules for tax-free spin-off and split-off…
IRS Proposes New Section 382 Regulations To Further Limit Use of Tax Losses
USA - September 27 2019 On September 9, 2019, the Treasury Department (Treasury) and the Internal Revenue Service (IRS) proposed regulations (proposed regulations) addressing…
Jared H. Binstock, Cliff Gross, Jessica A. Hough, Paul Schockett
