News & Analysis as of

Risk Allocation Partnerships

Manatt, Phelps & Phillips, LLP

[Webinar] Building Effective Health Care Partnerships: A Joint Venture Primer - November 3rd, 12:00 pm - 1:00 pm ET

A New Manatt Health Webinar Gives You a Step-by-Step Guide to Creating Joint Ventures That Drive Growth, Optimize Profits and Improve the Patient Experience. Joint ventures are becoming a mission-critical strategy for an...more

Farrell Fritz, P.C.

Protecting Tax Deferral for A Contribution to A Partnership

Farrell Fritz, P.C. on

When a taxpayer (“Taxpayer”) sells a property (“Property”) with a fair market value (“FMV”) in excess of Taxpayer’s basis in Property in exchange for cash in an arm’s-length transaction, the amount of gain that he realizes on...more

Dechert LLP

New Treasury Regulations Curtail Planning Opportunities for Partnership Structures

Dechert LLP on

The U.S. Treasury Department and the Internal Revenue Service issued final and temporary regulations (the “2016 Regulations”) on October 5, 2016 addressing the partnership disguised sale and debt allocation rules. The 2016...more

Morrison & Foerster LLP

Recently Issued Final, Temporary and Proposed Treasury Regulations Regarding the Allocation of Partnership Liabilities and...

Morrison & Foerster LLP on

On October 5, 2016, the Internal Revenue Service (“IRS”) and Treasury Department published final regulations (the "Final Regulations"), temporary regulations (the "Temporary Regulations") and new proposed regulations (the...more

Seyfarth Shaw LLP

There is life after death...of the Bottom-Dollar Guarantee

Seyfarth Shaw LLP on

Seyfarth Synopsis: On October 5, 2016, the Treasury Department published several pieces of guidance relating to disguised sales, allocation of liabilities, and other partnership tax issues, including “bottom-dollar”...more

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