Charles Bogle

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Final Treasury Regulations Published on Transition from IBORs to Qualified Rates

The Internal Revenue Service and the US Treasury Department have issued final regulations providing rules for taxpayers transitioning from interbank offered rates to qualified rates. These regulations provide financial...more

1/6/2022  /  Banking Sector , FATCA , Final Rules , Financial Conduct Authority (FCA) , Financial Institutions , Financial Services Industry , ICE Benchmark Administration (IBA) , Inter-Bank Offered Rates (IBORs) , Libor , REMIC

IRS Provides Interim Guidance on Moving Away From Interbank Offered Rates to Fallback Rates

The Internal Revenue Service (IRS) has issued Revenue Procedure 2020-44 (the Revenue Procedure) providing interim guidance for taxpayers moving away from Interbank Offered Rates (IBORs) to fallback provisions issued by the...more

10/15/2020  /  Alternative Reference Rates Committee (ARRC) , Inter-Bank Offered Rates (IBORs) , Interest Rates , IRS , ISDA , Popular , Secured Overnight Funding Rate (SOFR) , Tax Planning
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