Howard Goldberg

Howard Goldberg

Pepper Hamilton LLP

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Regulations Finalize Treatment of Basis of Indebtedness of S Corporations to Their Shareholders

Regulations issued July 23, 2014 finalize certain treatment of the basis of indebtedness of S corporations to their shareholders. The regulations adopt the June 2012 proposed regulations without substantive change, except for...more

8/19/2014 - Debt Restructuring Debt Securities Insider Loans S-Corporation Tax Basis

New Regulations Provide Advantageous Acquisition Structures

New regulations issued by Treasury under Section 336(e) permit certain stock acquisitions to be treated as asset purchases, allowing buyers access to stepped-up asset basis and corresponding depreciation and amortization...more

7/17/2013 - Acquisitions Amortization Asset Purchaser Depreciation Mergers Section 336(e) Stock Options Tax Deductions U.S. Treasury

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