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The Internal Revenue Service Extends the Payment Period for Certain Deferred Employee Payroll Taxes in Accordance with Recently Enacted Legislation

USA - January 21 2021 On January 19, 2021, the Internal Revenue Service (“IRS”) issued guidance (the “Guidance”) in accordance with the recently enacted…

Paul S. Drizner, 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…

John P. Napoli, Michael Lobie.

Questions Remain After Treasury Guidance Implementing President Trump’s Payroll Tax Deferral

USA - August 31 2020 On August 28, 2020, the Internal Revenue Service (“IRS”) issued guidance (the “Guidance”) to implement the payroll tax withholding…

Paul S. Drizner, Steven R. Meier.

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…

Jean M. Wilson, Lynn A. Kappelman, Marc R. Jacobs, Michael Lobie, Paul S. Drizner, Steven R. Meier.

US Department of Treasury Proposes Regulations Under Code Section 1031 That Provide Taxpayer-Friendly Guidance on Like-Kind Exchanges

USA - June 17 2020 Seyfarth Synopsis: On June 12, 2020, the US Department of Treasury (the “Treasury”) promulgated proposed Treasury Regulations (the “Proposed…

John P. Napoli, Michael Lobie, Steven R. Meier.