Stuart Finkelstein

Stuart Finkelstein

Skadden, Arps, Slate, Meagher & Flom LLP

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Latest Publications


"IRS Offers Limited Safe Harbors for Recapitalizations Before Spin-Offs"

On July 15, 2016, the Internal Revenue Service (IRS) released a new revenue procedure, Rev. Proc. 2016-40, providing safe harbors for transactions in which a corporation (Distributing) obtains the requisite control of a...more

7/26/2016 - Acquisitions Board of Directors Capital Structures Controlled Transactions IRS Recapitalization Safe Harbors Shareholder Distributions Stocks Subsidiaries Tax-Free Spin-Offs

"Proposed Treasury Regulations Raise New Hurdles for Tax-Free Spin-Offs"

On July 14, 2016, the Internal Revenue Service (IRS) and Treasury Department proposed new Treasury regulations that, if finalized, would generally become effective for distributions under Section 355 of the Internal Revenue...more

7/20/2016 - Business Assets IRS Parent Corporation Shareholder Distributions Stocks Subsidiaries Tax-Free Spin-Offs U.S. Treasury

"IRS Corrects Effective Date of Recently Issued Built-in Gain Regulations"

The Internal Revenue Service (IRS) and Treasury Department today issued a much-welcomed technical correction to the effective date of the recently issued “built-in gain” regulations regarding real estate investment trust...more

6/28/2016 - Acquisitions Capital Gains Corrections Effective Date IRS Protecting Americans from Tax Hikes (PATH) Act REIT Tax-Free Spin-Offs U.S. Treasury

"IRS Expands REIT Spin-Off Restrictions, Extends REIT Built-in Gains Period to 10 Years"

On June 7, 2016, the Internal Revenue Service (IRS) and Treasury Department issued new temporary regulations that have dramatic implications for all merger-and-acquisition activity by C corporations and real estate investment...more

6/9/2016 - Acquisitions C-Corporation Capital Gains Corporate Taxes IRS Mergers Protecting Americans from Tax Hikes (PATH) Act REIT RICs S-Corporation Tax-Free Spin-Offs

"Extenders Bill Makes Important REIT Reforms and Closes Door on REIT Spinoffs"

President Obama signed into law a bill that will significantly reform the taxation of real estate investment trusts (REITs). Most notably, the Protecting Americans from Tax Hikes Act of 2015 (the Bill) prevents companies from...more

12/21/2015 - Capital Gains Corporate Taxes FIRPTA REIT Spinoffs Subsidiaries

"Recent Developments in Tax Law: Impact on Corporate Tax Strategies in 2014"

Recent changes in IRS private letter ruling policy likely will result in greater taxpayer reliance on tax opinions, which may impact certain corporate strategies in the coming year. Tax-Free Spin-Offs - During...more

1/23/2014 - Corporate Taxes Income Taxes IRS Private Letter Rulings Privilege Waivers Spinoffs

"House Ways and Means Committee’s Tax Reform Proposals for Financial Products"

On January 24, 2013, Rep. Dave Camp (R-Mich), the chairman of the House Ways and Means Committee, released a “discussion draft” of a bill relating to the taxation of derivatives and other financial products (the Discussion...more

1/29/2013 - Debt-Relief Industry Derivatives Discussion Draft Restructuring Wash Sale Rules Ways and Means Committee

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