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Tax Allocation Agreements Subsidiaries

Ballard Spahr LLP

Supplemental Interagency Guidance on Tax Allocation Agreements

Ballard Spahr LLP on

The federal bank regulators recently issued additional guidance on intercompany income tax allocation agreements between holding companies and their depository institution subsidiaries. Intended to clarify the ownership of...more

Dickinson Wright

Bank Regulators Require Changes To Tax Allocation Agreements

Dickinson Wright on

Acting in response to divergent results in recent court decisions, the Federal bank regulatory agencies have adopted an Addendum to their longstanding rules regarding income tax allocation agreements between insured...more

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