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Incentivizing management in a seller’s market
  • Osler Hoskin & Harcourt LLP
  • USA, Canada
  • October 17 2018

There’s no question that it’s a sellers’ market. With unprecedented levels of dry powder and debt available for investment, sellers are not only able

New Opportunity Zone investment may reduce capital gains liability
  • Thompson Coburn LLP
  • USA
  • October 16 2018

Most savvy investors are aware of the capital gains tax deferral that arises from a properly structured tax-deferred exchange under Section 1031 of

New Revenue Procedure Clarifies Treatment of Income from Foreign Subsidiaries of U.S. REIT’s
  • Nelson Mullins Riley & Scarborough LLP
  • USA
  • October 16 2018

The Internal Revenue Service (the “IRS”) released Revenue Procedure 2018-43 (“Rev. Proc. 2018-43”) in mid-September regarding the treatment of certain

Legal Alert: Standards of conduct for investment professionals - overlapping protections for broker-dealer retirement customers
  • Eversheds Sutherland (US) LLP
  • USA
  • October 15 2018

The legal standards for broker-dealer firms (BDs) and their representatives, particularly in the retirement market, continue to be in flux. BDs were

Business Deductions Up In Smoke
  • Cozen O'Connor
  • USA
  • October 15 2018

The following three cases published this past summer provide guidance to cannabis businesses and their owners in preparing their federal income tax

How the Section 199A Proposed Regulations Would Affect Businesses
  • Lewis Rice LLC
  • USA
  • October 12 2018

On August 8, 2018, the Internal Revenue Service (IRS) released proposed regulations (REG-107892-18) that address the operation and calculation of the

To Flip or Not to Flip - The Israeli Tax Authority and the New Green Track By: Oz Halabi
  • Pearl Cohen Zedek Latzer Baratz
  • USA, Israel
  • October 10 2018

This article, details the most recent “green track” ruling issued by the Israeli Tax Authority (ITA)...

642(c) Pooled Income Funds: Unique Advantages to new Charitable Compensation Plans-Part One
  • Foster Swift Collins & Smith PC
  • USA
  • October 9 2018

IRC 642(c) Plans, referred to as "Pooled Income Funds" offer unique ways for participants to utilize tax favored deferred compensation. While Pooled

Weekly IRS Roundup October 1 - 5, 2018
  • McDermott Will & Emery
  • USA
  • October 8 2018

Presented below is our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of October 1 - 5, 2018:

Change in Tax Law Provides Window of Opportunity to Investors
  • Haynes and Boone LLP
  • USA
  • October 8 2018

Under newly enacted Section 1400Z of the Internal Revenue Code of 1986 (the “Code”), beginning on December 22, 2017, taxpayers may defer, and in some