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Draft Infrastructure Bill Contains New Cryptocurrency Reporting Requirements

USA - August 5 2021 The U.S. Senate recently released a draft of its bipartisan Infrastructure Bill (the "Bill") that includes additional cryptocurrency reporting…

Pallav Raghuvanshi, Shira Peleg.

IRS Says No Tax-Free Exchange Treatment for Swaps of Bitcoin, Ether, and Litecoin

USA - June 22 2021 The IRS has published guidance stating that pre-2018 swaps among Bitcoin, Ether, and Litecoin are not eligible for 1031 tax-free exchange treatment…

The Employee Retention Tax Credit Under the American Rescue Plan Act

USA - March 23 2021 The American Rescue Plan Act of 2021 (ARPA) makes some material changes to the employee retention tax credit (ERC). The ERC was originally enacted…

Paycheck Protection Program - Expected Impact of ‘Second Draw’ Loans

USA - January 4 2021 On Dec. 21, 2020, Congress approved H.R. 133, referred to as the "Consolidated Appropriations Act, 2021" (the Act). The legislation, signed into law…

Bryan X. Grimaldi, Barbara A. Jones, Carl A. Fornaris, Marc J. Musyl, Robert Mangas.

Employee Retention Tax Credit Enhanced and Extended by COVID-19 Stimulus Package

USA - December 28 2020 The Coronavirus Disease 2019 (COVID-19) stimulus package signed into law by President Trump on Dec. 27 contains significant enhancements to the…