On April 24, 2024, the U.S. Treasury Department and the Internal Revenue Service released final regulations (the “Final Regulations”) regarding when REITs and certain regulated investment companies investing primarily in...more
5/10/2024
/ C-Corporation ,
Domestic Corporations ,
Final Rules ,
FIRPTA ,
Foreign Ownership ,
Internal Revenue Code (IRC) ,
Investment Companies ,
IRS ,
Real Estate Investments ,
REIT ,
U.S. Treasury
An early-stage company can offer prospective investors an attractive investment opportunity, particularly if the company’s stock will qualify as “qualified small business stock” (QSBS) for US federal income tax purposes. This...more
On July 22, 2015, the U.S. Treasury Department and Internal Revenue Service released proposed regulations under Section 707(a)(2)(A) of the Internal Revenue Code relating to disguised payments for services between partners...more
7/30/2015
/ Clawbacks ,
Compensation Agreements ,
Fee Waivers ,
Fund Sponsors ,
Internal Revenue Code (IRC) ,
IRS ,
Management Fees ,
Partnership Agreements ,
Partnerships ,
Profits ,
Profits Interests ,
Safe Harbors ,
Significant Entrepreneurial Risk (SER) ,
U.S. Treasury