More Securities & Exchange Commission (SEC) Articles

Finance | Private Equity

What’s Keeping U.S. Corporate Counsel Up At Night?

The Editor attended the Lawyers for Civil Justice 2011 Membership Meeting on November 30, 2011 – December 2, 2011. The following report covers a roundtable discussion on regulatory and document preservation challenges, including some proposed solutions. The panelists were Edward P. O’...

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Finance

IRS Proposes Regulations Under Section 892 Regarding Taxation Of Foreign Government Entities

The Internal Revenue Service (IRS) has issued proposed regulations under Section 892 of the Internal Revenue Code (available here) that generally provide favorable clarifications and modifications of the rules governing eligibility for the Section 892 tax exemption of a controlled entity of a...

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Finance

The IRS Proposes New Rules Under Section 892 That May Simplify Foreign Governments’ Investments In The United States, Including In Private Equity Funds

On November 2, 2011, the Internal Revenue Service (the “IRS”) issued proposed regulations under section 892[1] (the “Proposed Regulations”) that provide guidance to foreign governments and their controlled entities for making investments in the U.S. The Proposed...

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