Seyfarth Synopsis: As you may know, the Corporate Transparency Act (“CTA”) is set to take effect on January 1, 2024 (“Effective Date”), impacting many privately held corporations, limited partnerships, statutory trusts,...more
The proposed Tax Cuts and Jobs Act released by the House of Representatives on November 2, 2017 calls into question the position long taken by government pension plans that they are exempt from the unrelated business income...more