Jonathan Goldman at Sutherland Asbill & Brennan LLP

Legal Alert: Tax Court Finds Indirect Prohibited Transaction in IRA

In Peek v. Commissioner (May 9, 2013), the U.S. Tax Court ruled that two taxpayers had engaged in an indirect “prohibited transaction” with their individual retirement accounts (IRAs) when they provided personal guarantees...more

5/22/2013 - ERISA IRA Prohibited Transactions Promissory Notes

Legal Alert: IRS Clarifies "Binding Written Contract" Definition in Renewable Energy Tax Credit Begun Construction Guidance

On April 25, 2013, the Internal Revenue Service updated guidance issued on April 15, 2013, that explained how to satisfy the new “begun construction” requirement for the renewable energy section 45 production tax credit (PTC)...more

4/29/2013 - Begun Construction Test Damages Investment Tax Credits IRS Production Tax Credit Renewable Energy Tax Credits Written Agreements

Have You "Begun Construction"? IRS Issues Guidance for Renewable Energy Tax Credits

On April 15, 2013, the Internal Revenue Service ( IRS) issued much - anticipated guidance that will help developers of wind, solar, biomass and certain other renewable energy facilities qualify for federal renewable energy...more

4/17/2013 - Begun Construction Test Fiscal Cliff Investment Tax Credits IRS Production Tax Credit Renewable Energy

Legal Alert: Camping on "The Street": A First Step in the Reform of the Taxation of Financial Instruments and Products

On January 24, House Ways and Means Committee Chairman Camp (R-MI) released a discussion draft of proposals to reform the taxation of certain financial instruments and products (the Camp Draft). In brief, the Camp...more

1/30/2013 - Camp Draft Capital Gains Derivatives Hedge Funds Income Taxes

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Jonathan Goldman

Sutherland Asbill & Brennan LLP

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