Publications

• A Spin in the Right Direction: Treasury Issues Partial Withdrawal of Proposed Section 355 Device Rules
  26 October 2026
  Erin Cleary
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Lena E. Smith
  ,
  Allison Rekkali
  ,
  Renqiu Chen
  ,
  Olivia Coral Daniels
  ,
  Isabel Shipman
• Treasury Targets ETF and “Tax-Aware” Fund Strategies
  5 October 2026
  Michael Bolotin
  ,
  Stephen Jordan
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Allison Rekkali
  ,
  Travis Long
  ,
  Farhan Khaddad
  ,
  Sara Sinnathamby
  ,
  Will Woods
• Soroban: Second Circuit Curtails LP Exception for Self-Employment Tax
  22 September 2026
  Michael Bolotin
  ,
  Rafael Kariyev
  ,
  Peter F.G. Schuur
  ,
  Lena E. Smith
  ,
  Allison Rekkali
  ,
  Olivia Coral Daniels
  ,
  Harshil Mehta
  ,
  Jose Faina
• IRS Threatens Tax Exemptions for Race-Based Policies at Private Schools
  9 September 2026
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Rafael Kariyev
  ,
  David A. O'Neil
  ,
  Peter F.G. Schuur
  ,
  Jennifer R. Cowan
  ,
  Allison Rekkali
  ,
  Samana Bhatta
  ,
  Martin E. Connor, Jr.
  ,
  Olivia Coral Daniels
  ,
  Albert Qian
  ,
  Sara Sinnathamby
• IRS Proposes Regulations Implementing CFC Pro Rata Share Rule
  31 August 2026
  Stephen Jordan
  ,
  Rafael Kariyev
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Lena E. Smith
  ,
  Allison Rekkali
  ,
  Samana Bhatta
  ,
  Olivia Coral Daniels
  ,
  Jeannie N. Le
  ,
  Travis Long
  ,
  Harshil Mehta
  ,
  Isabel Shipman
  ,
  Elaine Xie