On August 12, 2022, the U.S. Congress passed the Inflation Reduction Act of 2022 (the “Act”), which was signed into law by President Biden on August 16, 2022. Alongside sweeping changes to energy, environmental and...more
8/26/2022
/ Alternative Minimum Tax ,
American Rescue Plan Act of 2021 ,
Business Losses ,
CARES Act ,
Corporate Taxes ,
Excise Tax ,
Fair Market Value ,
Foreign Corporations ,
Inflation Reduction Act (IRA) ,
New Legislation ,
Publicly-Traded Companies ,
Shareholders ,
Stock Repurchases ,
U.S. Treasury
The U.S. Department of the Treasury and the Internal Revenue Service on December 30, 2021, issued final regulations (“Final Regulations”) allowing a tax-free treatment of “covered modifications,” as defined, of certain...more
1/31/2022
/ Contract Modification ,
Debt Instruments ,
Derivatives ,
FATCA ,
Financial Regulatory Reform ,
Insurance Contracts ,
Inter-Bank Offered Rates (IBORs) ,
Interest Rates ,
IRS ,
Leases ,
Libor ,
New Regulations ,
REMIC ,
Stocks ,
Tax-Free Transfers ,
U.S. Treasury