The Internal Revenue Service (“IRS,” or the “Service”) issued guidance on June 17, proposing new regulations and releasing a revenue ruling to challenge the use of basis-shifting transactions by complex partnerships. In...more
7/9/2024
/ Asset Management ,
Corporate Taxes ,
IRS ,
New Guidance ,
New Regulations ,
Notice of Proposed Rulemaking (NOPR) ,
NPRM ,
Partnerships ,
Pass-Through Entities ,
Popular ,
Proposed Regulation ,
Revenue Rulings ,
Tax Basis ,
Tax Reform ,
U.S. Treasury
Recent client alerts have provided an overview of the new “private fund rules” adopted in late August by the U.S. Securities and Exchange Commission (SEC). These rules apply, subject to limited exceptions and carveouts, to...more
10/24/2023
/ Broker-Dealer ,
Compliance Dates ,
Disclosure Requirements ,
Documentation ,
Fund Managers ,
Investment Adviser ,
Investors ,
New Regulations ,
New Rules ,
Private Equity Funds ,
Private Funds ,
Regulatory Agenda ,
Regulatory Requirements ,
Securities and Exchange Commission (SEC) ,
Securities Regulation ,
Side Letters
Nearly a decade ago, I wrote an article for the New England Real Estate Journal about a decision issued by the Massachusetts Supreme Judicial Court that provided an important reminder to commercial leasing practitioners on...more