On January 30, Treasury and the IRS issued proposed regulations relating to the proper filing of gain recognition agreements (GRAs) and other related compliance obligations (the Proposed Regulations). As a general matter, a...more
2/5/2013 - Directors Federal Reserve Gain Recognition Agreements IRS Stocks
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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