Recently proposed tax legislation, if enacted, would fundamentally alter the taxation of exchange‑traded funds. This LawFlash discusses the potential consequences of such legislation on industry participants, including retail...more
9/23/2021
/ Capital Gains ,
Commodity Pool ,
ETFs ,
Exchange-Traded Products ,
Grantor Trusts ,
Internal Revenue Code (IRC) ,
Publicly-Traded Companies ,
Qualifying Income ,
Registered Investment Companies (RICs) ,
Retail Investors ,
Tax Reform ,
Tax Revenues
New guidance from the Internal Revenue Service will allows RICs and REITs to retain more capital by distributing less cash to shareholders in certain stock distributions—welcome relief during the current economic volatility...more