News & Analysis as of

Safe Harbors Internal Revenue Code (IRC) Regulatory Reform

Hogan Lovells

U.S. Treasury releases New Beginning of Construction guidance on clean energy tax credits

Hogan Lovells on

With an effective date of September 2, 2025, New Beginning of Construction guidance will be prospective and not apply to projects that satisfied beginning of construction under old IRS guidance before September 2, 2025. ...more

Troutman Pepper Locke

The SECURE Act Brings Significant Changes for Retirement Plans and IRAs

Troutman Pepper Locke on

The Setting Every Community Up for Retirement Enhancement Act of 2019 (the SECURE Act), signed into law on Dec. 20, 2019, will have a wide-ranging impact on tax-qualified retirement plans and individual retirement accounts,...more

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