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IRS Finalizes Its Section 1061 Carried Interest Regulations

USA - March 10 2021 On January 13, 2021, the IRS posted final Treasury Regulations for Section 1061 of the Internal Revenue Code. Section 1061 increases the holding…

Scott Dolson

Dealing With Section 1061’s Three Year Holding Period Requirement for Carried Interests

USA - March 10 2021 Hedge fund, private equity and real estate professionals are often compensated through the grant of a carried interest (promote) that usually isn’t…

Scott Dolson

Employee Retention Tax Credit Expanded and Extended by New COVID-19 Stimulus: Does Your Business Qualify for the ERTC Now?

USA - January 15 2021 The Coronavirus Aid, Relief and Economic Security (CARES Act), signed into law on March 27, established the Employee Retention Tax Credit (ERTC)…

Martin E. Mooney

Stimulus Package Includes Expanded Eligibility for News Organizations and Broadcasters

USA - January 5 2021 The $900 billion stimulus package signed into law by President Trump on December 27, 2020 as the Economic Aid to Hard-Hit Small Businesses…

Shannon M. Kuhl, Rebecca M. Moore, Samuel W. Wardle

IRS Issues Payroll Tax Deferral Guidance to Clarify Employer Obligations

USA - September 2 2020 The Department of Treasury recently released guidance, Notice 2020-65, to clarify President Trump’s August 8 executive order deferring the employee’s…