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McGuireWoods LLP | USA | 2 Jan 2018

Recent Cases of Interest to Fiduciaries - January 2018

Conflicting evidence regarding oral instructions given at the time of a conveyance created uncertainty as to whether the conveyance resulted in a


McGuireWoods LLP | USA | 4 Feb 2014

IRS issues guidance on historic tax credits

The Internal Revenue Service (IRS) recently issued Revenue Procedure 2014-12 which contains guidance establishing safe harbor requirements (the "Safe


McGuireWoods LLP | USA | 26 Apr 2012

Ott v. Monroe, 282 Va. 403 (2011)

Admiral Dewey Monroe, Jr. and his wife Lou Ann Monroe created a limited liability company in which they each owned membership interests, with Lou Ann as the managing member of the LLC.


McGuireWoods LLP | Canada | 5 Oct 2011

SBIC debentures issued at new historically low interest rate of 2.877

On September 21, 2011, the SBIC Funding Corporation completed pricing on $558,685,000 in pooling of SBA debentures with a coupon rate of 2.877.

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