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Proposed Regulations Address Withholding Requirements on Deemed Dividends on Convertible Bonds and Similar Instruments

USA - April 18 2016 The Internal Revenue Service (IRS) has released proposed regulations (the Proposed Regulations) providing guidance to corporate issuers and…

Paul R. Wysocki

IRS issues final regulations on dividend equivalents under Section 871(m)

USA - September 18 2015 On September 17, 2015, the Treasury Department and the Internal Revenue Service (IRS) released final, temporary and proposed regulations (the Final…

Paul R. Wysocki

Cat bond issuers may be subject to withholding tax on money market funds

USA - September 11 2014 Issuers of catastrophe bonds or "cat bonds" often hold the proceeds from the issuance of cat bonds in U.S. money market funds. U.S. money market fund…

Robert M. Kreitman, Michael Madigan, Michael J. Pinsel