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IRS Issues Guidance on Money Market Fund Top-Up Contributions

USA - May 31 2016 On May 5, the Internal Revenue Service issued Revenue Procedure 2016-31 (the "Revenue Procedure") describing how certain money market funds (MMFs)…

Thomas Gray.

IRS provides guidance on fund of funds

USA - October 1 2015 On September 15, the Internal Revenue Service published final regulations revising examples related to the application of the controlled group rules…

Brian DeVirgilio, Thomas Gray.

FATCA online registration is up and running. Key deadline approaches for foreign funds

USA - February 11 2014 The four-year-old Frankenstein's monster is ready to roam. Most non-U.S. hedge funds and other financial institutions must register with the IRS by…

Jonathan D. Grossberg, Stephen D.D. Hamilton.

RIC tax measures enacted

USA - January 23 2011 Two significant tax acts affecting the federal tax treatment of regulated investment companies (RICs) have been signed into law in the past week.

Leila E. Fusfeld, Stephen D.D. Hamilton.