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Inflation Reduction Act targets carried interests

USA - July 30 2022 On June 27, US Senators Joe Manchin and Chuck Schumer announced proposed legislation referred to as the Inflation Reduction Act of 2022 (the Act). The…

Daniel R. McKeithen, Brian Tschosik, H. Karl Zeswitz

Biden’s second (attempted) bite at the private equity apple: Key 2023 Green Book proposals impacting private equity funds and their investors

USA - April 1 2022 On March 28, 2022, the Biden Administration released the 2023 Fiscal Year Budget (the Budget) followed by the release of the Treasury’s Green Book…

Randy Buchanan, Xenia J. Garofalo, Robert S. Chase II, Frank Comparetto III, Clifford E. Muller, Mary Kate Nicholson, Jonathan A. Sambur

IRS extends continuity safe harbor for renewable energy projects

USA - June 30 2021 On June 29, 2021, the IRS issued Notice 2021-41, which provides a further extension of the continuity safe harbor and revises the “facts and…

Mary Kate Nicholson, Bradley M. Seltzer, Amish M. Shah, Daniel G. Strickland

Section 45Q carbon capture and sequestration final regulations released

USA - January 6 2021 On January 6, 2021, the Internal Revenue Service and the Department of the Treasury released final regulations on the IRC section 45Q carbon capture…

Joshua L. Belcher, Dorothy B. Franzoni, Graham R. Green, Lino Mendiola III, Susan G. Lafferty, David M. McCullough, Engin K. Nural, Bradley M. Seltzer, Amish M. Shah, Daniel G. Strickland, Ram C. Sunkara, Madeleine M.L. Tan, Thomas H. Warren

IRS issues final regulations on section 468A nuclear decommissioning costs

USA - September 4 2020 On September 3, 2020, the Internal Revenue Service (IRS) released long-awaited final regulations (Final Regulations) under section 468A of the…

Graham R. Green, Engin K. Nural, Bradley M. Seltzer, Amish M. Shah, H. Karl Zeswitz