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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...

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


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, James H. Cole, Patrick Allan Sharma, Elena Romanova, Nicholas J. DeNovio, Joseph M. Kronsnoble, Ana G. O’Brien, Thomas H. Halpern, C. Timothy Fenn, Jiyeon Lee-Lim, Michael J. Brody.


IRS and Treasury Finalize Guidance Determining MLP Qualifying Income

USA - January 27 2017 On January 19, 2017, the US Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) issued final regulations (Regulations) under...

James H. Cole, Jared W. Grimley, Ryan M. Gurule, C. Timothy Fenn.


IRS Tightens Rules on Disguised Sales and Allocating Partnership Liabilities

USA - November 2 2016 On October 4, 2016, the Internal Revenue Service (IRS) issued a suite of regulatory guidance that will significantly restrict the use of leveraged...

Thomas H. Halpern, C. Timothy Fenn, Julie M. Marion, Pardis Zomorodi.


Restructuring Oil and Gas Partnership Debt? Tax Planning Is Key

USA - February 16 2016 With the lowest oil prices in more than a decade and the equity markets effectively closed to them, oil and gas companies are facing difficult...

James H. Cole, Jared W. Grimley, Joseph M. Kronsnoble, C. Timothy Fenn.