Christopher C. Scarpa

Stradley Ronon Stevens & Young

Legal Influencer

Q3 | 2018

Legal Influencers

Lexology’s Legal Influencers programme recognises firms and authors that provide excellent content within a work area and region. Find out more

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IRS Provides Guidance to Financial Institutions on IRA RMDs

USA - February 6 2020 The IRS issued Notice 2020-6, 2020-7 IRB, in which it provided relief for financial institutions that send a statement to an Individual Retirement…

Jacquelyn Gordon.

IRS Issues Final Regs on Transfers of Property to Partnerships with Foreign Partners Tax Insights

USA - January 29 2020 The IRS has released final Treasury Regulations that provide guidance applicable to transfers of appreciated property by U.S. persons to partnerships…

Jacquelyn Gordon.

IRS Delays Applicability of Proposed Section 382 Regs Tax Insights

USA - January 22 2020 The IRS has issued new proposed regulations (REG-125710-18) that delay the applicability date of the September 2019 proposed Section 382 loss…

Jacquelyn Gordon.

SIFMA Comments on Partnership Withholding Regs Tax Insights

USA - January 15 2020 The Securities Industry and Financial Markets Association (SIFMA) recently commented on proposed regulations issued under Section 1446(f) with regard…

Jacquelyn Gordon.

IRS Issues Final FATCA and Withholding Guidance

USA - January 8 2020 The IRS issued final regulations (TD 9890) on the due diligence and reporting requirements that apply to persons making certain U.S. source payments…

Jacquelyn Gordon.