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Withholding Guidance Issued on Sale of Interests in a Partnership with US Assets

USA - April 5 2018 The guidance shows Treasury Regulations will ease administrative challenges and exclude certain transfers from the new withholding regime. Taxpayers...

Sean M. FitzGerald, Gregory T. Hannibal, Cheryl M. Coe.

US Tax Reform: Key Business Impacts, Illustrated With Charts and Transactional Diagrams

USA - January 10 2018 On December 22, 2017, President Trump signed into law H.R. 1, informally known as the Tax Cuts and JOBS Act (the Act). The Act, the most comprehensive...

Bryant P. Lee, James H. Cole, Nicholas J. DeNovio, Joseph M. Kronsnoble, C. Timothy Fenn, Jiyeon Lee-Lim, Michael J. Brody, Cheryl M. Coe, Julie M. Marion.

How US Tax Reform Proposals Will Affect Private Investment Funds and Asset Managers

USA, OECD - November 15 2017 Both the House and the Senate have recently released detailed tax reform proposals. This Client Alert addresses certain aspects of the proposals...

Gregory T. Hannibal, Cheryl M. Coe.

IRS issues Proposed Regulations addressing management fee waivers

USA - July 23 2015 On July 22, 2015, the US Treasury Department and the US Internal Revenue Service (IRS) released proposed regulations (the Proposed Regulations) under...

Cheryl M. Coe.

3 developments real estate fund sponsors should know for 2015

USA - February 9 2015 Despite a slight downturn in capital-raising activity during 2014, US real estate fund sponsors can expect 2015 to support overall fundraising...

Nathaniel M. Marrs.