Publications

• TCJA 2.0: Endgame for the Beautiful Bill
  3 July 2025
  Cécile Beurrier
  ,
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Stephen Jordan
  ,
  Rafael Kariyev
  ,
  Jonathan F. Lewis
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Lena E. Smith
  ,
  Alison E. Buckley-Serfass
  ,
  Ben Lee Friedman
  ,
  Samuel D. Krawiecz
  ,
  Samana Bhatta
  ,
  Renqiu Chen
• TCJA 2.0: The Senate’s Big Beautiful Bill
  24 June 2025
  Cécile Beurrier
  ,
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Stephen Jordan
  ,
  Rafael Kariyev
  ,
  Jonathan F. Lewis
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Lena E. Smith
  ,
  Alison E. Buckley-Serfass
  ,
  Ben Lee Friedman
  ,
  Samuel D. Krawiecz
  ,
  Samana Bhatta
  ,
  Renqiu Chen
• TCJA 2.0: The One, Big, Beautiful Bill Arrives
  13 June 2025
  Cécile Beurrier
  ,
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Stephen Jordan
  ,
  Rafael Kariyev
  ,
  Jonathan F. Lewis
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Lena E. Smith
  ,
  Alison E. Buckley-Serfass
  ,
  Ben Lee Friedman
  ,
  Samuel D. Krawiecz
  ,
  Samana Bhatta
  ,
  Renqiu Chen
• Treasury Changes Course:
  Proposed Regulations for Spin-Offs and Other Separation Transactions
  29 January 2025
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Lena E. Smith
  ,
  Ben Lee Friedman
  ,
  Martin E. Connor, Jr.
  ,
  Charlie Daley
  ,
  David N. Simpser
  ,
  Elliott Tuchman
• Treasury Releases Proposed Regulations on 15% Corporate Minimum Tax
  16 September 2024
  Michael Bolotin
  ,
  Stephen Jordan
  ,
  Rafael Kariyev
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Lena E. Smith
  ,
  Ben Lee Friedman
  ,
  Shanna F. Adler
  ,
  Sabrina Y. Hsieh
  ,
  Sophia Huang
  ,
  Samuel D. Krawiecz
  ,
  Jeannie N. Le
  ,
  Weichi Liu
  ,
  Elliott Tuchman
  ,
  Miriam N. Yeger
• IRS Narrows Spin-off Ruling Practice
  30 May 2024
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Lena E. Smith
  ,
  Ben Lee Friedman
  ,
  Charlie Daley
  ,
  Isabel Shipman