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Tax Reform Income Taxes Fair Market Value

Latham & Watkins LLP

French Tax Authorities’ Guidelines Clarify the New Legal Framework Applicable to Management Package Instruments

Latham & Watkins LLP on

The regime sets new rules regarding the taxation of gains realized on the sale of securities held by employees or executives in the frame of management packages....more

McDermott Will & Schulte

Weekly IRS Roundup April 8 – April 12, 2024

Check out our summary of significant Internal Revenue Service (IRS) guidance and relevant tax matters for the week of April 8, 2024 – April 12, 2024. April 8, 2024: The IRS released Internal Revenue Bulletin 2024-15,...more

Proskauer Rose LLP

Wealth Management Update - August 2021

Proskauer Rose LLP on

Federal interest rates were largely stable in August of 2021.The August applicable federal rate ("AFR") for use with a sale to a defective grantor trust, self-canceling installment note ("SCIN") or intra-family loan with a...more

Coblentz Patch Duffy & Bass

2020 Tax Planning: Consider Transfers of California Legacy Properties in Light of Proposition 19

Proposition 19, which will be on California’s November 2020 ballot, dramatically changes the property tax rules exempting certain intra-family transfers and primary residence transactions for certain individuals such as those...more

Proskauer - Tax Talks

Players, Staff and Draft Picks May be Traded Tax-Free Under New Safe Harbor

Proskauer - Tax Talks on

On April 11, 2019, the Internal Revenue Service (the “IRS”) issued Revenue Procedure 2019-18, creating a safe harbor that allows professional sports teams to treat trades of personnel contracts (including contracts for...more

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