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COVID-19: Revenue Procedure 2021-53

Updated from May 2020 - As the economy continues to grapple with the continuing effects of the coronavirus (COVID-19) pandemic, companies are increasingly facing liquidity issues. Among those affected are real estate...more

12/20/2021  /  Corporate Taxes , IRS , REIT , RICs

Tax Reform and Investment Management: Effect on Registered Investment Companies

The Tax Cuts and Jobs Act (“Act”) significantly changed U.S. tax federal law. Although the Act does not amend any of the provisions directly affecting the qualification or other taxation of a “regulated investment company”...more

Tax Reform and Investment Management: Initial Observations

On December 22, 2017, President Trump signed the Tax Cuts and Jobs Act (the “Act”). While the Act will impact many types of taxpayers, some of the more significant changes are relevant to private funds, investment advisers,...more

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