The CARES Act bring changes to the net operating loss rules that may impact completed and future corporate transactions...more
Changes made by tax reform have caused companies to reevaluate their structures. This reevaluation extends to the most fundamental decision: choice of entity. The choice of entity decision now frequently hinges on two key,...more
REIT Spin-Offs: Recent Transactions and IRS Rulings -
Several recent corporate spin-offs in the United States have involved real estate investment trusts (REITs). Provided several requirements are satisfied, including...more
In This Issue:
- Latin American Private Equity on the Rise
- Tax Considerations When Acquiring Non-U.S. Portfolio Companies—Mitigating Subpart F Inclusions
- Private Equity Funds at Higher Risk of...more
Included in the American Taxpayer Relief Act of 2012 (ATRA) are provisions that extended some of the more significant benefits of Internal Revenue Code Section 1202, the Code provision that permits eligible noncorporate...more