The Inflation Reduction Act, enacted in 2022, provided IRS with an $80 billion funding boost, since reduced by approximately $21 billion, through this year’s Fiscal Responsibility Act. Over the next...
The COVID-19 pandemic has had far-reaching implications on the business world, and the commercial real estate (CRE) market is no exception. For insights into the current CRE market and how the pandemic...
For the uninitiated, following the changes in a capitalization table for a venture capital-track, growing start-up can be tricky. This PowerPoint presentation, developed with a team of attorneys from Cooley...
Planning, conducting, and closing an M&A transaction in California involves unique considerations. Practical Guidance’s M&A Resource Kit for California puts over 60 California-focused resources...
Interested in private market data? Attorneys involved in negotiating clinical trial agreements are encouraged to participate in this Private Market Data Life Sciences Survey . Qualified participants will...
The IRS formally proposed rules targeting a type of monetized installment sale as a potential tax avoidance deal that would require participants and material advisers to provide additional reporting under the threat of penalty. The IRS says that the sole economic reason for engaging in this type of transaction, where a cash payment for the sale of property is monetized to be paid in installments, is to pay direct and indirect fees to the "intermediary and the purported lender in an amount that is substantially less than the federal tax savings purportedly achieved from using Section 453 [installment rules] to defer the realized gain on the sale." Buyer beware!
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