Patrick McCurry

Patrick McCurry

McDermott Will & Emery

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Proposed Regulations Require Significant Entrepreneurial Risk for a Service Partner's Income to be a Distributive Share

On July 22, 2015, the U.S. Department of the Treasury and the Internal Revenue Service (IRS) released proposed regulations under Section 707(a)(2)(A) (the proposed regulations) which would treat certain partnership...more

8/20/2015 - Distribution Rules Fee Waivers IRS Management Fees Partnerships Personal Services Profits Interests Significant Entrepreneurial Risk (SER) U.S. Treasury

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