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