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U.S. Tax Reform - Key Highlights for Private Investment Funds in Tax Cuts and Jobs Act Bill
  • Proskauer Rose LLP
  • USA
  • December 18 2017

On Friday, December 15, 2017, the Congressional conference committee released a revised version of the Tax Cuts and Jobs Act (the "Tax Bill"). The


Private investment funds may be liable for portfolio company’s underfunded pension liabilities under First Circuit ruling
  • Proskauer Rose LLP
  • USA
  • July 31 2013

On July 24, 2013, the U.S. Court of Appeals for the First Circuit held that a private equity investment fund was engaged in a "trade or business"


IRS and Treasury Department publish anticipated guidance on "dividend equivalent" payments derived from equity swap arrangements
  • Proskauer Rose LLP
  • USA
  • January 27 2012

On January 19, 2012, the U.S Treasury Department ("Treasury") and the Internal Revenue Service ("IRS") issued rules governing when equity swaps and similar transactions would result in imposition of U.S. withholding tax under Section 871(m) and related Sections of the Internal Revenue Code of 1986, as amended (the "Code").



Arnold P May
  • Proskauer Rose LLP