Patrick Holten

Patrick Holten

White & Case LLP

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IRS Finalizes Regulations on Transfers of Derivative Contracts

The IRS has issued final regulations on the transfer or assignment of certain derivative contracts. A derivative is a financial instrument that is priced upon a derivation of the value of one or several underlying assets,...more

11/6/2013 - Derivatives IRS OTC Transfers

FATCA Compliance Guidance Issued for Foreign Financial Institutions

The IRS has issued Notice 2013-69, which provides guidance to foreign financial institutions (FFIs) entering into a FATCA compliance agreement with IRS. The 50-page Notice also provides guidance to FFIs and their...more

10/30/2013 - FATCA FFI IGAs IRS

IRS Corrects FATCA Regulations

The IRS today issued a set of corrections to its final regulations under the US Foreign Account Tax Compliance Act (FATCA). The regulations include several corrections, clarifications, changed citations and cross...more

9/10/2013 - FATCA IRS New Regulations

IRS Opens FATCA Registration Portal for Financial Institutions

On August 19, the IRS announced an on-line registration system for entities that need to register under the Foreign Account Tax Compliance Act (FATCA). "Financial institutions will also be able to provide required information...more

8/22/2013 - FATCA IRS Registration TIEA Websites

Washington Energy Update - February/March 2013

In This Issue: - Energy Highlights - Just the Facts: FERC Dismisses Third-Party Complaint of Alleged Reliability Standards Violations Due to an Insufficient Evidentiary Record - FERC Holds a Firm Line on...more

3/27/2013 - FERC Mitigation

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