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Article

Mintz | USA | 31 Oct 2018

Land of Tax Opportunity Zones

On October 19, 2018, the Treasury Department issued highly anticipated guidance on investment in qualified opportunity zones (the “Opportunity Zone

Article

Mintz | USA | 12 May 2016

Good News on “Bad Boy” Guarantees - IRS Reverts to Prior Position in Recent Legal Advice Memorandum

On April 15, 2016, the IRS released a generic legal advice memorandum (GLAM 2016-001) (the "April GLAM") addressing the impact of so-called "bad boy"

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