The Department of the Treasury’s Financial Crimes Enforcement Network (FinCEN) on September 29, 2022 issued a final rule (Final Rule) defining and implementing the beneficial ownership reporting requirements of Section 6403...more
12/1/2022
/ Anti-Money Laundering ,
Beneficial Owner ,
Commodity Exchange Act (CEA) ,
Corporate Transparency Act ,
Final Rules ,
Financial Institutions ,
FinCEN ,
Investment Advisers Act of 1940 ,
Investment Company Act of 1940 ,
Limited Liability Company (LLC) ,
Ownership Interest ,
Pooled Investment Vehicles ,
Reporting Requirements ,
Securities and Exchange Commission (SEC) ,
Securities Exchange Act of 1934
The U.S Department of the Treasury and the Internal Revenue Service on June 24, 2020 issued final tax regulations ("Final Regulations") that permit a regulated investment company (“RIC”) to report to its shareholders the...more
7/11/2020
/ Dividends ,
Final Rules ,
Investment Companies ,
IRS ,
Pass-Through Entities ,
Real Estate Investments ,
REIT ,
RICs ,
Shareholders ,
Tax Cuts and Jobs Act ,
Tax Deductions
On March 18, 2019, the U.S. Department of the Treasury and the Internal Revenue Service issued final tax regulations for registered investment funds that are taxed as regulated investment companies (“RICs”) and that invest in...more
3/26/2019
/ Closed-End Funds ,
Commodities ,
Controlled Foreign Corporations ,
Derivatives ,
Dividends ,
Exchange-Traded Products ,
Final Rules ,
Foreign Subsidiaries ,
GILTI tax ,
Imputed Income ,
Investment Company Act of 1940 ,
Investment Funds ,
IRS ,
Mutual Funds ,
Private Letter Rulings ,
Registered Investment Companies (RICs) ,
Securities ,
Stocks ,
Subsidiaries ,
Tax Legislation