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Tax Securities

Read need-to-know updates, commentary, and analysis on Tax issues written by leading professionals.

IRS Announces Five New Compliance Campaigns Focusing on Corporate Spin-Offs and Partnerships

by Ropes & Gray LLP on

On March 13, 2018, the IRS announced five new Large Business and International Division (“LB&I”) compliance campaigns, adding to the 24 campaigns announced last year and discussed in the Tax Controversy quarterly newsletter...more

Practical Insights on Tax Reform: Impact on the Real Estate Industry

On December 22, 2017, President Trump signed into law legislation, known as the Tax Cuts and Jobs Act (“TCJA”), which is the most extensive overhaul of the United States of the Internal Revenue Code (the “Code”) in 30 years....more

New Tax Law May Result in Additional Taxes for Certain US Persons who Directly or Indirectly Own Equity in a Foreign Corporation

by White & Case LLP on

The new federal tax rules (informally known as the Tax Cuts and Jobs Act ("TCJA")), signed into law on December 22, 2017, significantly expand the situations in which a foreign corporation will be treated as a "controlled...more

Plan Sponsors have to Keep Track of All Plan Amendments

by Ary Rosenbaum on

I didn’t have such a great time at law school because I felt the administration and much of the faculty weren’t honest when it came to the study of law and more importantly, our job opportunities. There was one law professor...more

Tax Cuts and Jobs Act: Implications for Public Company Executive Compensation Programs

by Snell & Wilmer on

The Tax Cuts and Jobs Act (the “Tax Act”) has significant implications for public company executive compensation plans for tax years beginning after December 31, 2017 and will likely have a considerable impact on the future...more

SEC Reporting & Compliance and Corporate Governance Series

On February 13, 2018, Skadden hosted a webinar titled “ SEC Reporting & Compliance and Corporate Governance Series: Key Trends in Executive Compensation, Employment Law and Compensation Committee Practices.” Executive...more

A Matter of Trusts: Tenth Circuit to Decide Important ESOP Case

by McDermott Will & Emery on

The ESOP industry is paying close attention to a Tenth Circuit appeal that will address the deferral of corporate deductions for certain accrued expenses payable to ESOP-participating employees. This appeal, which pertains to...more

Singapore Budget 2018: How will the changes impact businesses and individuals?

by Dentons on

The 2018 Singapore Budget Statement, announcing various tax changes, was delivered by Finance Minister Heng Swee Keat on 19 February 2018 – highlighting a record budget surplus of S$9.61 billion for Financial Year 2017 and...more

The UK tax treatment of Initial Coin Offerings

by DLA Piper on

What are some of the tax issues that arise when initial coin offerings are conducted through a UK resident issuer vehicle? Initial coin offerings or "ICO’"s, sometimes referred to as "token sales", are an increasingly common...more

Private Funds Update - February 2018

by Bracewell LLP on

SEC's OCIE Announces 2018 Examination Priorities - ...On February 7, 2018, the Office of Compliance Inspections and Examinations (OCIE) of the U.S. Securities and Exchange Commission (SEC) released its 2018 examination...more

Financial Services Weekly News - February 2018 #3

by Goodwin on

Editor's Note - Consumer Finance 2017 Year in Review. Year 2017 brought leadership change at the Consumer Financial Protection Bureau (CFPB), turnover at various regulatory agencies, the continued rise of state-level...more

The Rosenbaum Law Firm Review - March 2018

by Ary Rosenbaum on

That Fiduciary Warranty Is Not Worth The Paper it's Printed On. They are pretty much worthless. A 401(k) plan sponsor is also a plan fiduciary and they have the responsibility to prudently run their plan. One major...more

Tax Reform & Qualified Equity Grants: New Tax Provisions

by Holland & Hart LLP on

Beyond cutting individual tax rates temporarily and slashing corporate taxes to 21 percent permanently, the Tax Cuts and Jobs Act includes new options in the taxation of certain employee equity awards....more

Cryptocurrencies, ICOs, and blockchain technology get multi-pronged attention at SEC Speaks 2018

Cryptocurrencies and initial coin offerings (ICOs) were a recurring area of focus in presentations by multiple divisions of the Securities and Exchange Commission at its annual “The SEC Speaks” conference in Washington, DC on...more

Tax Reform Q&A: The Implications for Emerging Growth Enterprises and Start-Ups

Tax Reform Q&A: The Implications for Emerging Growth Enterprises and Start-Ups - Congress recently enacted the most significant overhaul to the U.S. Internal Revenue Code (the Code) in decades. The legislation, commonly...more

Impact of the Tax Cuts and Jobs Act on the Real Estate Industry

by Shearman & Sterling LLP on

On December 22, 2017, H.R.1, commonly referred to as the Tax Cuts and Jobs Act (“Tax Act”) was signed into law. The Tax Act made the most significant changes to the U.S. tax code since 1986, and will have an effect on...more

Virtual Currency Tax Consequences

by Carlton Fields on

A growing number of startups are offering virtual currencies to investors through initial coin offerings (ICOs) as a way to raise capital, often with little or no awareness of the tax consequences of their actions....more

Tax Legislation Enacted – Impact on REITs

by Bryan Cave on

Recent tax legislation, informally known as the Tax Cuts and Jobs Act (the “Act”), will have a widespread impact on individuals and corporations, including real estate investment trusts (“REITs”) and their shareholders. In...more

Qualified Opportunity Zones: New Chance to Reward Private Investments

by Murtha Cullina on

With the passage of H.R. 1, the federal “Tax Cuts and Jobs Act,” Congress last December approved a new program of tax incentives to spur private investment in designated low-income community census tracts which will be known...more

IRS Issues Guidance Related to the Filing Obligations Resulting from the New CFC Downward Attribution Rules

by Benesch on

As discussed in our previous Client Bulletin U.S. Tax Reform: Key Considerations for Non-U.S. Families with Connections to the United States, the Tax Cuts and Jobs Act (the “Act”) changed the stock attribution rules that are...more

New Tax Law Changes Deductibility of Government Settlement Payments in False Claims Act, SEC, FINRA, and Other Types of Cases

by Foley & Lardner LLP on

The new tax law changed the deductibility of settlements with government agencies in some circumstances thereby increasing the cost to companies to settle these cases. The deduction arose from the section in the Internal...more

US “TCJ Act” Tightening of CFC Rules Eliminates Common Approach To Post-Death Avoidance Of US Beneficiary Taxation

by Bryan Cave on

On December 22, 2017, President Trump signed into law H.R. 1 (Pub. L. No. 115-97), known as the Tax Cuts and Jobs Act (the “Act”). The Act is the first major overhaul of the Internal Revenue Code (the “Code”) in more than 30...more

Private equity investments

by Ropes & Gray LLP on

Neill Jakobe, Ropes & Gray private equity partner and managing partner of the firm’s Chicago office, discusses some of the key trends impacting private equity investments. --------- Some of the key trends we're seeing in...more

Summary of New Tax Bill

This letter provides a summary of the material provisions of the new tax bill. In order to make this extraordinarily complex bill somewhat understandable, I have left off a number of details and simplified the discussion, so...more

Corp Fin Director Discusses Policy, Outreach and Future Areas of Focus

by WilmerHale on

Earlier this month, SEC Division of Corporation Finance Director William Hinman delivered the keynote address at the Practising Law Institute’s Seventeenth Annual Institute on Securities Regulation in Europe. Director Hinman...more

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