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Congressional Tax Reform Proposals: Businesses Will Need to Rethink Key Decisions

USA - December 2 2017 Significant changes to the US tax system are on the horizon. On November 16, 2017, the US House of Representatives passed H.R. 1, the “Tax Cuts and...

Laurence J. Stein, Bryant P. Lee, James H. Cole, Patrick Allan Sharma, Elena Romanova, Nicholas J. DeNovio, Joseph M. Kronsnoble, Thomas H. Halpern, C. Timothy Fenn, Jiyeon Lee-Lim, Michael J. Brody.


IRS Provides Guidance on Stock Distributions for Publicly Offered REITs and RICs

USA - August 18 2017 Revenue procedure sets forth requirements for ensuring certain stock distributions are treated as property distributions eligible for dividends paid...

Alan B. Beadle, Michael J. Brody, Pardis Zomorodi.


Treasury Department Issues Final Regulations on Real Property Definition for REIT Purposes

USA - September 12 2016 Final regulations establish analytical framework for determining whether assets qualify as real property for purposes of the REIT rules. On August 31...

Michael J. Brody, Eric Cho.


Congress Enacts Significant Changes to the REIT and FIRPTA Rules

USA - December 23 2015 On December 18, 2015, President Obama signed into law the Protecting Americans from Tax Hikes Act of 2015 (Act), also known as the PATH Act. The Act...

Michael J. Brody.


New Treasury regulations make it easier to issue tack-on bonds or loans but new FATCA regulations add complexity

USA - October 6 2015 On September 12, 2012, the Internal Revenue Service (IRS) issued final regulations (the Final Regulations) which make it easier to issue fungible...

Kirk A. Davenport II, Senet S. Bischoff, Jiyeon Lee-Lim, Y. Bora Bozkurt.