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1,279 results found

Article

Roberts & Holland LLP | USA | 22 May 2019

Regarding Disregarded Entities - Don't Forget to Read the Fine Print

Under the "check-the-box" Treasury Regulations, an entity that is formed as a limited liability company (an "LLC") in any U.S. state, and that has

Article

Carrington Coleman | USA | 30 Apr 2019

New IRS Audit Rules Affect Partnerships, LLCs, and S Corporations

New rules that took effect on January 1, 2018 replaced existing rules for IRS audits of entities classified as partnerships for federal income tax

Article

Parker Poe Adams & Bernstein LLP | USA | 22 Jan 2019

How Investors & Real Estate Developers Can Make the Most of Qualified Opportunity Zones

Real estate developers, institutional investors, local governments, and virtually anyone with capital gains could reap significant benefits under the

Article

Carey Olsen | USA, United Kingdom | 20 Dec 2018

Offshore limited liability companies and the family office

Often described as a hybrid between a company limited by shares (LTD) and a partnership, limited liability companies (LLCs) are widely regarded as

Article

Paul Weiss | USA, Global | 12 Nov 2018

Real estate investment in the USA

A structured guide to the real estate investment climate in the USA

Article

Dechert LLP | USA | 25 Oct 2018

IRS Issues Regulations Clarifying Opportunity Zones and Opportunity Funds

The Opportunity Zone program created by the Tax Cuts and Jobs Act of 2017 (the "TCJA") allows taxpayers that realize certain gains to elect to defer

Article

Venable LLP | USA | 25 Oct 2018

Fiscal Sponsorship: Opportunities and Risks for Your Nonprofit

As the time and hassle of obtaining exempt status recognition under section 501(c)(3) increases, charitable-minded individuals and groups are turning

Article

Akerman LLP | USA | 24 Oct 2018

New Qualified Opportunity Zone Guidance Released

On October 19, 2018, much-awaited guidance was released by the IRS and Treasury Department on the application of the opportunity zone program. The

Article

Sirote & Permutt PC | USA | 24 Oct 2018

Looking to reduce your 2018 tax bill... you might want to look at Opportunity Zone planning

The Opportunity Zone program was enacted to encourage taxpayers to realize gains on appreciated assets and invest such gains in lower-income areas to

Article

Kelley Drye & Warren LLP | USA | 22 Oct 2018

Treasury Releases Eagerly Awaited Qualified Opportunity Fund Proposed Regulations

On October 19, 2018, the U.S. Department of the Treasury (“Treasury”) released the highly-anticipated Qualified Opportunity Fund (“QOF”) proposed

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