Control of a Set-aside Entity
Last month, President Trump signed into law the much publicized Tax Cut and Jobs Act. In part of our ongoing series discussing the changes made by the Act, the following answers five common questions regarding the new...more
GOVERNMENT CONTRACTS - Federal Acquisition Regulation: Simplified Acquisition Threshold for Overseas Acquisitions - The Department of Defense, General Services Administration, and NASA have issued a proposed rule to...more
The issue of whether a trust has passive or non-passive income from its investment in a pass-through entity has taken on increased importance in light of the tax imposed on net investment income under Code Section 1411 of the...more