News & Analysis as of November 17, 2024

Individual Retirement Account (IRA)

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Proposed Treasury Regulations Provide Guidance on Stock Buyback Excise Tax for Redemptions and M&A Transactions

Mintz - Securities & Capital Markets... on 5/24/2024

On April 12, 2024, the Treasury Department and Internal Revenue Service (IRS) issued proposed Treasury Regulations (REG-115710-22) providing comprehensive guidance for applying the one-percent excise tax owed on corporate...more

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Special Purpose Acquisition Companies (SPACs) › Liquidation › Individual Retirement Account (IRA)

Proposed Treasury Regulations Provide Guidance on Stock Buyback Excise Tax for Redemptions and M&A Transactions

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