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Shareholders › Protecting Americans from Tax Hikes (PATH) Act

Morrison & Foerster LLP

Recent Changes Make Permanent the 100% Exclusion of Eligible Gain from Sales of Section 1202 “Qualified Small Business Stock”

Morrison & Foerster LLP on

Impact of New Legislation - The Protecting Americans from Tax Hikes Act of 2015 (the “PATH Act”) has amended Section 1202 of the Code to permanently extend the 100% exclusion for eligible gain on sales of qualified small...more

Manatt, Phelps & Phillips, LLP

PATH Act Amends FIRPTA

Manatt, Phelps & Phillips, LLP on

Congress enacted the Foreign Investment in Real Property Tax Act (FIRPTA) in 1980 to impose U.S. income tax on certain foreign persons that invest in United States real property interests (USRPI). The FIRPTA tax is collected...more

Manatt, Phelps & Phillips, LLP

The Built-In Gains Tax - S Corporations Are Gaining Ground

Manatt, Phelps & Phillips, LLP on

Many business owners are aware that, if a business is operated through a C corporation, the corporation pays tax on the profits and, when the profits are distributed to the shareholders in the form of dividends, the...more

Morgan Lewis

New PATH Act Changes Rules for Foreign Investment in US Real Estate and for REITs

Morgan Lewis on

The PATH Act exempts certain foreign pension funds from taxation under FIRPTA and significantly modifies the tax rules applicable to REITs. On December 18, 2015 (Enactment Date), US President Barack Obama signed the...more

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