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Jones Day

Japan Legal Update - Volume 43 | December 2018/January 2019

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Labor - Amendment to Immigration Control Act Introduces New Visa Categories - As of April 1, 2019, most provisions of the "Immigration Control and Refugee Recognition Act," which was amended in part on December 8,...more

Bracewell LLP

Treasury and IRS Release Final Regulations on Qualifying Income, but Halted by Trump Moratorium

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January 25, 2017 On January 19, 2017, the Department of the Treasury and the Internal Revenue Service (IRS) issued final regulations (Final Regulations) regarding qualifying income under Internal Revenue Code (Code) section...more

Latham & Watkins LLP

IRS Proposes Guidance for Determining MLP Qualifying Income

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Proposed regulations seek to provide rules for determining MLP qualifying income from certain activities and services performed with respect to minerals or natural resources. On May 5, 2015, the Internal Revenue...more

Latham & Watkins LLP

Comparison of Typical MLP and Yieldco Structures

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The rise of master limited partnerships (MLPs) as an asset class has coincided with investors’ desire for stable and growing cash flow. In 2013, there were 21 initial public offerings (IPOs) of MLPs and more are on the way in...more

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