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American Rescue Plan Act of 2021

USA - March 18 2021 President Biden signed the American Rescue Plan Act of 2021 (the “ARPA”) on Thursday, March 11. The legislation is one of the largest economic…

Nathaniel G. Dutt, Chip Gray, Drew Hermiller, C. Wells Hall, III, Matthew R. Zischke

Nelson Mullins Tax Report: Coronavirus Response and Relief Act

USA - January 4 2021 After months of protracted negotiations, the Senate and the House passed the omnibus spending and Coronavirus relief bill known as the Consolidated…

Sabrina Conyers, Chip Gray, Drew Hermiller, Maurice D. Holloway, C. Wells Hall, III, William S. Richmond, Matthew R. Zischke

No Contest Clauses - To Include or Not to Include?

USA - December 3 2020 A No Contest Clause (“NCC”), also known as an in terrorem clause, in general, is a provision in an estate planning document that provides for the…

Maurice D. Holloway

IRS Says 'No Sale' on Transfer of LLC Interest From Subtrust to Deemed Owner Under Section 678

USA - June 5 2020 The Internal Revenue Service (“IRS”) recently issued a Private Letter Ruling (“PLR” or “Letter Ruling”) providing non-recognition treatment to the…

Blake G. Betheil, Maurice D. Holloway, C. Wells Hall, III