News & Analysis as of

U.S. Treasury Discounts

McDermott Will & Emery

Agencies Clarify How Employers Can Charge COVID-19 Vaccine Premium Incentives

McDermott Will & Emery on

On October 4, 2021, the US Departments of Labor, Treasury, and Health and Human Services (the Tri-Agencies) issued guidance regarding the application of the Health Insurance Portability and Accountability Act (HIPAA) wellness...more

Eversheds Sutherland (US) LLP

IRS and Treasury issue final regulations on discounting unpaid losses

The Internal Revenue Service (IRS) and the Treasury Department (Treasury) have issued final regulations that address amendments to the rules for discounting unpaid losses pursuant to Section 846 under the Tax Cuts and Jobs...more

A&O Shearman

Treasury Issues Proposed Regulations Limiting Valuation Discounts on Transfers of Family-Controlled Entities

A&O Shearman on

The Treasury Department recently issued long-awaited proposed regulations regarding valuation discounts of interests in corporations and partnerships for estate, gift and generation-skipping transfer tax purposes. If...more

A&O Shearman

Treasury Issues Proposed Regulations Limiting Valuation Discounts on Transfers of Family-Controlled Entities

A&O Shearman on

The Treasury Department recently issued long-awaited proposed regulations regarding valuation discounts of interests in corporations and partnerships for estate, gift and generation-skipping transfer tax purposes. If...more

Lathrop GPM

Treasury Department Issues Proposed Regulations on Valuation Discounts

Lathrop GPM on

On Aug. 2, 2016, the Treasury Department issued proposed regulations on valuation discounts. These proposed regulations make sweeping changes to the valuation rules for family-owned entities. If the proposed regulations...more

Proskauer Rose LLP

Valuation Discounts for Transfers of Interests in Family Entities May Be Severely Curtailed – You May Want To Act Now

Proskauer Rose LLP on

On August 2, 2016, the Treasury Department and the Internal Revenue Service (the "IRS") issued proposed regulations under section 2704 (the "Proposed Regulations") of the Internal Revenue Code of 1986, as amended (the...more

BakerHostetler

IRS Plans to Further Restrict Family Business Valuation Discounts

BakerHostetler on

IRS regulations anticipated for release as early as this September may further restrict valuation discounts. The exact scope of the regulations is unknown, but the regulations will likely make it more difficult for taxpayers...more

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