News & Analysis as of

Membership Interest Partnership Interests

Farrell Fritz, P.C.

Hoping to Take Assignment of an LP or LLC Interest? Best Read the Contract

Farrell Fritz, P.C. on

A recent decision from one of our favorites, Albany County Commercial Division Justice Richard M. Platkin, is a reminder to would-be assignees of limited partnership interests that without total compliance with the terms and...more

Rivkin Radler LLP

Partnership Transactions Lacking Economic Substance or Business Purpose: Investor Beware

Rivkin Radler LLP on

Assume that X and Y agree to the following: X will transfer ownership of Prop to Y, and Y will transfer cash to X. What just happened? Obviously, X has sold Prop to Y. If the amount of cash that X receives is greater than...more

Rivkin Radler LLP

Partnership Losses But No Outside Basis? Too Bad

Rivkin Radler LLP on

Losses Weren’t Always Bad- Most tax advisers are aware that, prior to the Tax Reform Act of 1986 (the “TRA”),[i] the Code placed few limitations on the ability of an individual taxpayer to use deductions from a particular...more

Skadden, Arps, Slate, Meagher & Flom LLP

Reminder: Equity Reports for Pennsylvania Lobbyists and Lobbying Firms Due July 30

The annual equity report for all Pennsylvania lobbyists and lobbying firms is due July 30, 2022, as required by Act 70 of 2021. The filing discloses either the total value or percentage of equity held by a lobbyist or...more

Wiley Rein LLP

New Equity Report Required of Lobbyists & Lobbying Firms in Pennsylvania

Wiley Rein LLP on

Starting this year, Pennsylvania is requiring all registered lobbyists and lobbying firms to file an Annual Equity Report. The report must disclose: (1) how much equity, as a percentage, the lobbyist/lobbying firm holds or...more

Skadden, Arps, Slate, Meagher & Flom LLP

New Pennsylvania Report on Lobbyists and Lobbying Firms Disclosing Ownership Interests Due October 7

As required by Act 70 of 2021, Pennsylvania lobbyists and lobbying firms must file their initial equity reports by October 7, 2021. The reports disclose either the total value or percentage of equity held by a lobbyist or...more

Morgan Lewis

FTC Raises Hart-­Scott-­Rodino Thresholds 2020

Morgan Lewis on

Transactions closing on February 27 or later will be subject to increased HSR Act jurisdictional and filing fee thresholds. ...more

Farrell Fritz, P.C.

For What Does It Profit A Man To Save His Partnership Yet Forfeit His Ability To Pay His Taxes?

Farrell Fritz, P.C. on

According to statistical data released by the IRS earlier this year, the examination rate for partnership tax returns has been increasing significantly over the last couple of years; of course, this includes returns filed by...more

8 Results
 / 
View per page
Page: of 1

"My best business intelligence, in one easy email…"

Your first step to building a free, personalized, morning email brief covering pertinent authors and topics on JD Supra:
*By using the service, you signify your acceptance of JD Supra's Privacy Policy.
- hide
- hide