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Capital Markets › Withholding Requirements

Herbert Smith Freehills Kramer

LP-led Fund Secondaries – What You Need to Know

Herbert Smith Freehills Kramer on

Fund secondaries transactions have grown enormously over the last 20 years or so. Recently, funds have been under pressure to return capital to investors in the context of a range of market constraints on traditional exit...more

Cadwalader, Wickersham & Taft LLP

New 871(m) Regulations Finalize Dividend Equivalent Payment Withholding Rules for Equity Derivatives

Cadwalader, Wickersham & Taft LLP on

On September 17, 2015, the IRS and the Treasury Department issued final, temporary, and proposed regulations under section 871(m) of the Internal Revenue Code (collectively, the “new regulations”) that provide the rules for...more

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