Howard Leventhal

Howard Leventhal

Akin Gump Strauss Hauer & Feld LLP

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Full Implementation of Section 871(m) Further Delayed Until 2025: Impacting US Withholding on Swaps over US Stocks and...

Key Points - The broader application of Section 871(m) has again been delayed, this time until January 1, 2025, and, as a result, investment funds with non-U.S. feeders or investors up the chain should generally expect to...more

8/25/2022  /  Broker-Dealer , Dividend-Equivalent Transactions , Internal Revenue Code (IRC) , IRS , Qualified Derivatives Dealers (QDDs) , Section 871(m) , Withholding Tax
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