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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...

Bryant P. Lee, James H. Cole, Nicholas J. DeNovio, Joseph M. Kronsnoble, C. Timothy Fenn, B. Alan Van Dyke, Jiyeon Lee-Lim, 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, Bryant P. Lee, 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.

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, Ana G. O’Brien, 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...

Ana G. O’Brien, Eric Cho.

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, David O. Kahn, Kirt Switzer.