Robert Cudd

Robert Cudd

Morrison & Foerster LLP

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Latest Publications


Application of the Self-Employment Tax and 3.8% Net Investment Income Tax to Fund Managers

With the imposition of a new 3.8% “net investment income tax” (the “NIIT”) pursuant to Section 1411 of the Internal Revenue Code of 1986, as amended (the “Code”) on passive income and the imposition of an additional .9% on...more

3/7/2013 - Fund Managers Net Investment Income Self-Employment Tax

American Taxpayer Relief Act of 2012: Extends Production Tax Credit for Wind and Many Other Cleantech Tax Incentives

On January 1, 2013, the Senate and the House of Representatives passed the American Taxpayer Relief Act of 2012 (“ATRA”), averting the so-called “fiscal cliff.” The legislation, which was signed by President Obama, extends...more

1/7/2013 - American Taxpayer Relief Act Clean Tech Electricity Fiscal Cliff Production Tax Credit Renewable Energy Sequestration Wind Power

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