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IRS Eases Liquidity Requirements for Publicly Offered RICs and REITs

USA - May 6 2020 To alleviate the cash needs of regulated investment companies (RICs) and real estate investment trusts (REITs) in the face of the economic effects of…

Stephen D.D. Hamilton.

Asset Diversification Test: A Timely Refresher

USA - March 18 2020 When a corporation wants to be treated as a regulated investment company (RIC) under the Internal Revenue Code for federal income tax purposes, it…

Stephen D.D. Hamilton.

The New Tax Law: Implications for International Business Strategies

USA - February 5 2018 The new tax law, commonly known as the Tax Cuts and Jobs Act of 2017 (the "Act"), which amended the Internal Revenue Code of 1986 (the "Code"), will…

Matthew J. Meltzer, Stephen D.D. Hamilton.

The New Tax Law: Implications for Domestic Business Strategies

USA - January 9 2018 On December 22, 2017, the President signed into law the most sweeping federal tax legislation since 1986. The new law, commonly referred to as the Tax…

Brian DeVirgilio, Bryan Bloom, David Shechtman, Matthew J. Meltzer, Stephen D.D. Hamilton.

Tax Cuts and Jobs Act (H.R. 1) - Insurance

USA - November 9 2017 After months of negotiating and much speculation, on November 2 the House released its proposed tax reform legislation in the form of the Tax Cuts and…