On July 4, President Trump signed into law H.R. 1, the One Big Beautiful Bill Act (OBBBA), a sweeping 870-page piece of legislation that introduces significant changes across various areas of federal policy. While full...more
7/8/2025
/ Internal Revenue Code (IRC) ,
Investment ,
New Legislation ,
New Regulations ,
Opportunity Zones ,
Qualified Opportunity Funds ,
Real Estate Investments ,
Regulatory Requirements ,
Reporting Requirements ,
Tax Credits ,
Tax Planning ,
Tax Reform ,
U.S. Treasury
Seyfarth Synopsis: On July 31, 2020, the US Department of Treasury (“Treasury”) published long-awaited proposed Treasury regulations (the “Proposed Regulations”) that provide detailed guidance on the new Code Section enacted...more
9/18/2020
/ Capital Gains ,
Disclosure Requirements ,
Dividends ,
Internal Revenue Code (IRC) ,
IRS ,
Partnership Interests ,
Regulatory Agenda ,
REIT ,
RICs ,
Tax Code ,
Tax Cuts and Jobs Act ,
Tax Planning ,
U.S. Treasury
Seyfarth Synopsis: On June 12, 2020, the US Department of Treasury (the “Treasury”) promulgated proposed treasury regulations (the “Proposed Regulations”) under section 1031 (“Section 1031”) of the Internal Revenue Code of...more
On April 9, 2020, the Secretary of the U.S. Department of Treasury (the “Secretary”) and the Internal Revenue Service (the “IRS”) issued Notice 2020-23 (the “Notice”), which extends the deadline for performance of a long list...more
4/13/2020
/ Coronavirus/COVID-19 ,
Corporate Taxes ,
e ,
EDD ,
Filing Deadlines ,
Franchise Tax Board ,
HDHP ,
Income Taxes ,
Installment Agreements ,
IRS ,
Relief Measures ,
State of Emergency ,
State Taxes ,
Tax Debt ,
Tax Returns ,
Time Extensions ,
U.S. Treasury
Seyfarth Synopsis: On December 19, 2019, the U.S. Treasury issued final Qualified Opportunity Zone regulations (the “Final QOZ Regulations”). Subject to the commentary in the Preamble to the Final QOZ Regulations on circular...more
1/21/2020
/ Anti-Abuse Rule ,
Capital Gains ,
Community Development ,
Construction Project ,
Economic Development ,
Exit Strategies ,
Final Rules ,
Investment Funds ,
IRS ,
Opportunity Zones ,
Qualified Opportunity Funds ,
Real Estate Development ,
Real Estate Investments ,
Regulatory Standards ,
Safe Harbors ,
Subsidiaries ,
Tax Cuts and Jobs Act ,
Tax Deferral ,
Tax Planning ,
Taxation ,
U.S. Treasury