USA - June 11 2020
Seyfarth Synopsis: The IRS recently issued proposed regulations providing guidance under Internal Revenue Code (“Code”) Section 4960, which provides…
Richard G. Schwartz, Kaley M. Ventura
USA - November 27 2019
Seyfarth Synopsis: The First Circuit reversed a district court’s ruling holding two Sun Capital private equity (PE) funds responsible for the…
Alan B. Cabral, Ryan C. Tzeng
USA - January 11 2019
Just in time for the New Year and notwithstanding the government shutdown, on December 31, 2018, the Internal Revenue Service (“IRS”) issued Notice…
Richard G. Schwartz, Kaley M. Ventura
USA - November 13 2018
Hopefully still in time for 2019 plan design discussions, on November 9, 2018, the Department of the Treasury and the Internal Revenue Service (IRS)…