Tax

Publications

June 8, 2010	Baucus Releases Revised Carried Interest Legislation
May 21, 2010	Baucus and Levin Release Revised Carried Interest Legislation
March 1, 2010	FBAR Filing Not Required for Interests in Offshore Private Equity and Hedge Funds for Calendar Years 2009 and Earlier
December 7, 2009	Rangel Introduces Latest Carried Interest Tax Proposal
August 20, 2009	Economic Stimulus Provisions Relating to Renewable Energy Projects
June 19, 2009	Foreign Financial Account Filing Requirements for Investors in Offshore Investment Funds
June 16, 2009	Code Section 457A: Deadline Alert and Review
April 14, 2009	Representative Levin to Reintroduce UBTI Legislation; Would Provide DFI Relief for Investors in Offshore Funds
April 6, 2009	Levin Reintroduces Bill That Would Tax Carried Interest as Ordinary Income
March 5, 2009	Levin Bill Would Change Taxation of Non-U.S. Hedge Funds and Other Non-U.S. Corporations
February 13, 2009	Stimulus Legislation Includes Debt Cancellation Tax Relief
January 28, 2009	Senate Stimulus Bill Addresses Debt Cancellation and NOL Carrybacks
October 20, 2008	New Internal Revenue Code Section 457A
March 25, 2008	Jeanette Chan and Sue Yang Publish Article in Asian Legal Business
October 26, 2007	Highlights of Rangel's 2007 Tax Reform Bill
June 22, 2007	Levin Bill Would Tax Carried Interest as Ordinary Income
June 2007	How to Choose the Jurisdiction for Foreign Investment Under New Enterprise Income Tax Law
April 23, 2007	The New Look-Through Rule: W(h)ither Subpart F?
March 6, 2007	Congress Considers Tax Law Changes Affecting Investment Funds
Januray 24, 2007	New Tax Bill Would Put a Dollar Limit on Nonqualified Deferred Compensation under Section 409A, Broaden Section 162(m)’s $1 Million Deduction Limit
10/6/2006	IRS Extends Most Section 409A Deadlines to December 31, 2007; Discount Stock Options Still at Risk
12/8/2005	Deferred Compensation/December 31, 2005 Deadlines Under Section 409A
6/27/2005	Newly Proposed Tax Rules on Compensatory Partnership Interests
10/12/2004	The American Jobs Creation Act of 2004
5/14/2004	Investment Funds Update – Proposed Tax Legislation
1/6/2004	New Tax Regulations Affect Confidentiality Agreements
11/18/2003	Risk of Possible Classification of Funds as Publicly Traded Partnerships
9/19/2003	IRS Changes Rules for COD Income
7/30/2003	Investing Private Foundation Assets in Hedge Funds
7/10/2003	Taxation of M&A Transactions in China
5/27/2003	Jobs and Growth Tax Relief Reconciliation Act of 2003 - Effect on Private Equity
4/30/2003	1031 Exchanges: Tenancy-in-Common in Complex Property Ownership
3/7/2003	New Regulations on Tax Reportable Transactions - Effect on Confidentiality Agreements
7/26/2002	Estate Planning for the Private Equity Fund Manager

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