LawFlash/Client Alert | Tax LawFlash
William Zimmerman, William Colgin, Jr., Richard Zarin, Gary Wilcox, Miriam Fisher, Barton Bassett, Mark Matthews
The Internal Revenue Service (IRS) is plowing forward with its plan to require most corporate taxpayers to disclose uncertain tax positions on a schedule to be filed with their federal tax return. On March 5, the IRS made an anno... more
LawFlash/Client Alert | Securitization LawFlash
Business and Finance Practice
Since the 1990s, utility companies have used securitizations as a financing technique to recover costs that may not be includable in rate base. Initially, securitizations were used as a vehicle to allow utilities to recover the... more
LawFlash/Client Alert | Tax-Exempt Organizations LawFlash
Tax-Exempt Organizations Practice
The Financial Crimes Enforcement Network (FinCEN) of the U.S. Treasury Department issued a Notice of Proposed Rulemaking (RIN 1506-AB08) on February 23 regarding the requirements for certain U.S. persons to file Form TD F 90-22.1... more
LawFlash/Client Alert | Tax LawFlash
Tax Practice
The Financial Crimes Enforcement Network (FinCEN) of the U.S. Treasury Department issued a Notice of Proposed Rulemaking (RIN 1506-AB08) on February 23 regarding the requirements for certain U.S. Persons to file Form TD F 90-22.... more
Presentation | Speech
Scott Adamson
Presentation | Webcast
William Colgin, Jr., Thomas Kellerman, John Hemann, Marc Sonnenfeld
LawFlash/Client Alert | Tax LawFlash
Tax Practice
On February 4, the Treasury Department announced the signing of a new income tax treaty between the United States and Chile. The treaty will be presented to President Obama for his signature before it is sent to the United Stat... more
Presentation | Webcast
Richard Zarin, Brian Miner, Scott Adamson, Jonathan Morris
With an ample supply of attractive assets and billions of investment dollars available for infrastructure projects, opportunities for investment in infrastructure companies and assets are significant. In order to capitalize on th... more
LawFlash/Client Alert | Business and Finance LawFlash
Business and Finance Practice
Private equity investors long intrigued with the idea of investing in failed depository institutions can now point to a novel success story. On January 22, the Office of the Comptroller of the Currency (OCC) approved the initia... more
LawFlash/Client Alert | Tax LawFlash
Tax Practice
On February 1, the Treasury Department released the General Explanations of the Administration’s Fiscal Year 2011 Revenue Proposals (2011 Green Book), which includes the Obama administration’s plans to significantl... more
Presentation | Speech
E. John Park
Presentation | Speech
E. John Park
LawFlash/Client Alert | Tax LawFlash
Tax Practice
On January 26, the Internal Revenue Service (IRS) announced its intention to require corporate taxpayers to disclose all uncertain tax positions on a new schedule to be attached to the yearly tax return. Under the current propo... more
Outside Publication | Article
William Colgin, Jr., Gary Wilcox, Barton Bassett
LawFlash/Client Alert | Tax LawFlash
Tax Practice
On January 13, the U.S. Court of Appeals for the Ninth Circuit withdrew the opinion and dissent filed on May 27, 2009 in Xilinx, Inc. v. Commissioner . The Xilinx decision has far-ranging implications for cost-sharing struct... more
Presentation | Speech
Richard Petretti
Outside Publication | Article
Kathleen Collins
LawFlash/Client Alert | Tax LawFlash
Tax Practice
On December 10, the U.S. Tax Court released an important decision in Veritas Software Corp. v. Commissioner that addresses a number of current “hot button” transfer pricing issues. The decision has broad implicati... more
LawFlash/Client Alert | Tax-Exempt Organizations LawFlash
Tax-Exempt Organizations Practice
The Internal Revenue Service (IRS) recently released a new governance check sheet that its agents will use to collect data about the governance practices and related internal controls of 501(c)(3) public charities under examinat... more
Newsletter | Morgan Lewis on Restructuring
Menachem Zelmanovitz, Andrew Gottfried, Roland Montfort, Alexis Allen, Karen Gartenberg, Lynda Vaillant
In this issue: Is It Time to Think About SARE? Champerty – New York Banishes the Specter of an Ancient Doctrine from Modern Debt Acquisitions Out-of-Court Settlement in France “The Conciliation” ... more
Morgan Lewis Title | Deskbook
Private Investment Funds Practice
Presentation | Speech
Scott Adamson
Morgan Lewis Title | Morgan Lewis White Paper
Securities Practice
The Sarbanes-Oxley Act of 2002 has had a dramatic effect on public companies. Sarbanes-Oxley, which became law on July 30, 2002, was the first comprehensive federal legislation to impose significant corporate governance require... more
LawFlash/Client Alert | Tax LawFlash
Gary Herrmann, Wendy Unglaub, William Zimmerman, Richard Zarin, Barton Bassett
The Foreign Account Tax Compliance Act of 2009 (H.R. 3933 and S. 1934) was introduced on October 27 by Senate Finance Committee Chair Max Baucus (D-Mont.) and Ways and Means Committee Chair Charles B. Rangel (D-NY). The propose... more
LawFlash/Client Alert | Employee Benefits LawFlash
Employee Benefits Practice
The Internal Revenue Service (IRS) has quietly unveiled its most significant audit initiative in decades—an initiative the IRS confirmed last week with little fanfare even though its expansive scope will target the federal... more