United States
In this short video, we bring you up to date on the final carried interest regulations and give guidance on actions fund managers may take.
In line with decades of case law and rulings, IRS ruling looks to benefits and burdens of ownership to determine tax ownership.
Treasury and the IRS release final guidance to exempt organizations for separately computing UBTI under section 512(a)(6).
Final section 864(c)(8) regulations clarify rules for foreign partners with ECI from transfers of partnership interests.
IRS releases a statement announcing that the application period for the CAP program is now open to qualifying corporations for 2021.
This webcast will discuss carried interest regulations and what the proposed rules mean for investment fund managers.
Proposed carried interest regulations are mostly as expected with a few new items and detailed computational rules.
The CARES Act includes beneficial tax relief. Coupled with sophisticated planning, now is the time to revisit your individual tax strategy.
The economic impact of COVID-19 is immense. Distressed companies in need of capital may drive future M&A deals.
Corporate taxpayers filing a consolidated return have an added layer of rules to navigate when carrying back a net operating loss.
The IRS provided long-awaited guidance for taxpayers anxious to take advantage of the NOL provisions in the CARES Act.
Recent guidance provides that certain deadlines, including the allowable time to invest in a QOF, are now extended because of COVID-19.
Investors looking to accelerate write-offs on investments should be aware of an obscure section 382 rule that could destroy the tax-shield.
The IRS issued guidance extending the time for taxpayers to file certain Form 3115s and Form 1128s to July 15, 2020.
As businesses renegotiate debts in the aftermath of COVID-19, it is critical to understand whether the debt is considered publicly traded.
Accelerating worthless stock deductions on an insolvent subsidiary without disposing of the business to increase NOL carrybacks.
The CARES Act provides business and tax relief to portfolio companies and investors. However, affiliation rules could limit SBA loan relief.
Sellers are able to command top dollar if they go into the sales process ready to hit the ground running which includes tax preparation.
Join RSM for a timely and informative webinar on Dec. 4 that features a panel discussion focused on health care M&A.
With the enactment of the Bipartisan Budget Act of 2015, the private capital industry should expect major changes to the way the IRS audits.