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Internal Revenue Code (IRC) Business Development Companies

Proskauer - Tax Talks

Proposed Changes to Interest Rate Tax Treatment for RICs

Proskauer - Tax Talks on

The One Big Beautiful Bill Act (the “OBBBA“), passed by the U.S. House of Representatives (the “House“) on May 22, 2025, is a comprehensive legislative package that seeks to implement sweeping reforms in tax policy,...more

Eversheds Sutherland (US) LLP

Dividends payable partly in stock may provide capital flexibility to BDCs

The COVID-19 pandemic has caused a significant disruption in the capital markets. As a result, business development companies (BDCs) may be seeking to conserve cash in order to preserve flexibility and respond to evolving...more

Eversheds Sutherland (US) LLP

Highlighting itemized deduction limitations for private BDC investors

The Tax Cuts and Jobs Act (the Act), signed into law on December 22, 2017, amplifies the effects of certain deduction limitations as they apply to US-taxpaying individuals and other non-corporate investors in private business...more

Eversheds Sutherland (US) LLP

Tax Reform Provisions Affecting BDCs and Closed-End Funds

As discussed in Eversheds Sutherland (US) LLP’s Quick Call: Legislative and Tax Reforms – What This Could Mean for Business Development Companies, Congress is currently negotiating a tax reform package that, if passed,...more

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