Publications

• 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
  ,
  Jay E. Evans
  ,
  David N. Simpser
  ,
  Elliott Tuchman
• Treasury Issues Reporting Rules for Partnership Tax Basis Shifting Transactions
  15 January 2025
  Michael Bolotin
  ,
  Rafael Kariyev
  ,
  Peter F.G. Schuur
  ,
  Lena E. Smith
  ,
  Samuel D. Krawiecz
  ,
  Jose Faina
  ,
  Sophia Huang
  ,
  Harshil Mehta
  ,
  David N. Simpser
  ,
  Charlie Daley
• Tax Basis Shifting Transactions
  2 July 2024
  Michael Bolotin
  ,
  Rafael Kariyev
  ,
  Lena E. Smith
  ,
  Samuel D. Krawiecz
  ,
  Sophia Huang
  ,
  Harshil Mehta
  ,
  Sophie Mirzaian
  ,
  David N. Simpser
  ,
  Charlie Daley
• Profits Interest Ruling – Tax Court Holds IRS to Revenue Procedure 93-27
  23 May 2023
  Erin Cleary
  ,
  Rafael Kariyev
  ,
  Martin E. Connor, Jr.
  ,
  Sophia Huang
  ,
  Harshil Mehta
  ,
  David N. Simpser
  ,
  Lena E. Smith
  ,
  Sophie Mirzaian
• Treasury Releases Guidance on the Corporate Minimum Tax and Select Insurance-Related Issues
  22 February 2023
  Stephen Jordan
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Harshil Mehta
  ,
  Robert Nelson-Sullivan
  ,
  David N. Simpser
  ,
  Lena E. Smith
  ,
  Olivia Coral Daniels
  ,
  Sophie Mirzaian
  ,
  John T. Nelson
• Private Equity Report Fall 2022, Vol 22, No 3
  November 2022
  Andrew L. Bab
  ,
  Sally Bergmann Hardesty
  ,
  Michael Bolotin
  ,
  Jennifer L. Chu
  ,
  Erin Cleary
  ,
  Matthew Dickman
  ,
  Gregory V. Gooding
  ,
  Mark P. Goodman
  ,
  Gareth Hughes
  ,
  Mark Johnson
  ,
  Henry Lebowitz
  ,
  Maurizio Levi-Minzi
  ,
  Maura Kathleen Monaghan
  ,
  Kevin Rinker
  ,
  Paul D. Rubin
  ,
  Kevin M. Schmidt
  ,
  Scott B. Selinger
  ,
  Ramya S. Tiller
  ,
  Zhiyan Cao
  ,
  Kim T. Le
  ,
  Jin-Hyuk Jang
  ,
  Tigist Kassahun
  ,
  Hannah R. Levine
  ,
  Keith J. Slattery
  ,
  Sergio Torres
  ,
  Dominique Trudelle
  ,
  Hadel Alfagir
  ,
  David N. Simpser
• Structuring Options for Addressing the New 1% Excise Tax
  November 2022
  Andrew L. Bab
  ,
  Michael Bolotin
  ,
  Erin Cleary
  ,
  David N. Simpser