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Considerations for REITs in Adopting a Poison Pill in Response to the COVID-19 Crisis

USA - June 2 2020 REIT management and boards of directors should review their defensive profile and consider whether to prepare a rights plan...

Josh Dubofsky, Mark D. Gerstein, Christopher R. Drewry, Joshua Reisman, Ana G. O’Brien, Ryan J. Maierson, Julian Kleindorfer, Charles K. Ruck, Tiffany F. Campion, Eric Cho.

IRS Relaxes Stock Dividend Safe Harbor for Publicly Offered REITs and RICs in 2020

USA - May 18 2020 Recent IRS guidance reduces the minimum aggregate amount of cash required for certain distributions of stock and cash to qualify for the dividends...

William A. Kessler, Brian B. Rogers, Ana G. O’Brien, Eric Cho.

Spin-offs Unraveled: Complex ‘IPOs’ with a Sophisticated Tax Overlay

USA - October 11 2019 In a spin-off, a public company separates one or more of its businesses into a new, publicly traded company. For the public company that initiates it...

Laurence J. Stein, Mark D. Gerstein, Alexa M. Berlin, Ryan J. Maierson, Cathy A. Birkeland.

IRS Publishes Ruling Requirements for Certain Tax-Free Spin-Off Monetization Transactions

USA - October 22 2018 On October 3, 2018, the Internal Revenue Service (IRS) published Revenue Procedure 2018-53, which, among other things, sets forth requirements to...

Laurence J. Stein.

IRS Studying Active Trade or Business Requirement for TaxFree Spin-Offs

USA - October 1 2018 In a statement issued on September 25, 2018, the Internal Revenue Service (IRS) announced that it is studying the active trade or business requirement...

Laurence J. Stein, Joseph J. Curran.