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Relief at Last for Qualified Opportunity Zone Businesses with Pre-Pandemic Working Capital Safe Harbor Plans

USA - April 15 2021 On April 12, 2021, the Department of Treasury (“Treasury”) published proposed Treasury Regulations (the “Proposed Regulations”)…

Steven R. Meier

Certain Senior Living Facilities Can Elect Out of the Business Interest Limitation

USA - February 2 2021 On December 29, 2020, the Internal Revenue Service issued Revenue Procedure 2021-9 (the “Procedure”), which provides a safe harbor…

Cynthia J. Mitchell, Steven A. Richman

IRS Extends Prior Relief to Opportunity Zone Investment Programs

USA - January 25 2021 On January 19, 2021, the Internal Revenue Service (the “IRS”) issued Notice 2021-10 (the “Notice”), which extends the relief that…

Steven R. Meier

US Treasury Proposes Regulations Addressing the New Holding Period for Partnership Profits Interests

USA - September 18 2020 On July 31, 2020, the US Department of Treasury (“Treasury”) published long-awaited proposed Treasury Regulations (the “Proposed…

Rotem Bar-Kokhva, John P. Napoli

President Trump Signs Four Executive Orders Providing or Extending Coronavirus Relief

USA - August 10 2020 Seyfarth Synopsis: On August 8, 2020, President Trump issued an Executive Order and three Memoranda to his Cabinet and Executive Agency heads…

Lynn A. Kappelman, Rotem Bar-Kokhva, Paul S. Drizner, Marc R. Jacobs, Steven R. Meier, Jean M. Wilson