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Partnerships: IRS Extends Prohibition on Treating Partners as Employees

USA - May 12 2016 Employees of partnerships, LLCs or their disregarded entity subsidiaries who receive equity in such entities may be treated as "self-employed" for...

Laurence Seymour, David M. Taub, Robin Struve, Kirt Switzer, Michael J. Brody.

Congress Permanently Extends Capital Gains Exclusion for Qualified Small Business Stock

USA - December 21 2015 On December 18, 2015, President Obama signed the Protecting Americans from Tax Hikes Act of 2015 (the PATH Act) into law. The PATH Act retroactively...

Laurence J. Stein, Joseph J. Curran, Kirt Switzer.

Tax law extension good news for non-corporate investors

USA - December 19 2014 Congress once again temporarily extends the 100 percent capital gains exclusion on "qualified small business stock." On December 19, 2014, President...

Charles W. Stones, Kirt Switzer.

IRS proposes significant changes to rules for allocating partnership liabilities

USA - February 6 2014 On January 29, 2014, the Internal Revenue Service (IRS) proposed regulations that would significantly Amend the rules under Internal Revenue Code...

Lisa G. Watts, Julie M. Marion, Patty Liu.

IRS issues final regulations on noncompensatory partnership options

USA - February 19 2013 On February 4, 2013, the Internal Revenue Service (IRS) released final regulations addressing the tax treatment of noncompensatory partnership...

Jason J. Choi, Julie M. Marion.