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Recordkeeping Requirements Stocks

Seward & Kissel LLP

1% Stock Buy Back Tax; Little Relief for Issuers Under Final Tax Regulations

Seward & Kissel LLP on

The U.S. Treasury finalized regulations (the “Regulations”), providing rules for public companies subject to the 1% excise tax on certain redemptions of their publicly traded stock (the “Stock Repurchase Excise Tax”). The...more

White & Case LLP

Changes in ultimate beneficial owners recording legislation – a modified definition of the ultimate owner and broader reporting...

White & Case LLP on

On 1 October 2022, an amendment to Act No. 37/2021 Coll., on keeping record of ultimate beneficial owners (the "UBO Act"), 1 came into force which, in order to ensure compliance with the pertinent European Directive,2...more

Snell & Wilmer

IRS Finalizes Regulations Simplifying 83(b) Filing Requirements

Snell & Wilmer on

On July 23rd of last year, I blogged on a set of proposed regulations eliminating the requirement that a taxpayer attach a copy of his or her Section 83(b) election to their individual tax return. This July, the IRS made the...more

Tucker Arensberg, P.C.

IRS Provides Guidance for Making an 83(b) Election

Tucker Arensberg, P.C. on

On July 25, 2016, in T.D. 9779, the IRS published final regulations concerning the procedures for making an election under section 83(b) of the Code. The new final regulation, Treas. Reg. §1.83-2, eliminates the requirement...more

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