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IRS Provides Interim Guidance Regarding Withholding Obligations with Respect to Dispositions of Interests in Partnerships

USA - April 3 2018 The recent tax reform legislation, commonly known as the Tax Cuts and Jobs Act, imposed new withholding obligations on the transfer by a non-U.S…

Jon Nelsen, Michael P. Bresson, Stephen D. Marcus, Don J. Lonczak, Jared Meier, Robert W. Phillpott

Technical Corrections to Partnership Audit Rules

USA - March 26 2018 On March 23, 2018, the President signed into law the Consolidated Appropriations Act, 2018. The act includes several technical corrections (the…

Jon Nelsen, Michael P. Bresson, Ryan Phelps, Robert W. Phillpott, Ron J. Scharnberg

SEC Staff Issues Guidance on New Tax Reform Bill

USA - December 27 2017 On December 22, 2017, the SEC’s Office of the Chief Accountant and the Division of Corporation Finance provided critical regulatory guidance for the…

Joshua Davidson, Jon Lobb, A.J. Ericksen

Tax Reform Act - Impact on Master Limited Partnerships

USA - December 20 2017 With the passage of the tax reform act (formerly known as the Tax Cuts and Jobs Act or the "Act") by Congress this week and the expectation that…

Renn G. Neilson, Jon Lobb, Derek S. Green, Michael P. Bresson, Stephen D. Marcus, Matt Hunsaker, Don J. Lonczak, Josh Mandell, Jeff Munk

Tax Reform Act - Impact on Renewable Energy Projects

USA - December 20 2017 The Act (formerly known as the Tax Cuts and Jobs Act or the “Act”) makes sweeping changes to the Internal Revenue Code of 1986, as amended (the Code)…

Jon Nelsen, Jon Lobb, Derek S. Green, Michael P. Bresson, Stephen D. Marcus, Matt Hunsaker, Don J. Lonczak, Josh Mandell, Jeff Munk