Publications

• 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
• Considerations for a Possible Debt Ceiling Standoff
  2 February 2023
  Jonathan Adler
  ,
  Jennifer L. Chu
  ,
  Erin Cleary
  ,
  Eric T. Juergens
  ,
  Matthew E. Kaplan
  ,
  Jeffrey J. Rosen
  ,
  Scott B. Selinger
• CLS Blue Sky Blog: Debevoise Discusses Treasury Guidance on Corporate Minimum Tax and Tax on Stock Buybacks
  5 January 2023
  CLS Blue Sky Blog
  Michael Bolotin
  ,
  Cécile Beurrier
  ,
  Erin Cleary
  ,
  Stephen M. Jordan
  ,
  Peter F.G. Schuur
• Treasury Releases Guidance on 15% Corporate Minimum Tax, 1% Tax on Stock Buybacks
  3 January 2023
  Cécile Beurrier
  ,
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Stephen M. Jordan
  ,
  Rafael Kariyev
  ,
  Peter F.G. Schuur
  ,
  Mai T. Shapiro
  ,
  Sophia Huang
  ,
  Samuel D. Krawiecz
  ,
  Erasmo A. Perez
  ,
  Elliott Tuchman
• Structuring Options for Addressing the New 1% Excise Tax
  November 2022
  Andrew L. Bab
  ,
  Michael Bolotin
  ,
  Erin Cleary
  ,
  David N. Simpser
• Private Equity Report Fall 2022, Vol 22, No 3
  November 2022
  Andrew L. Bab
  ,
  Sally Bergmann
  ,
  Michael Bolotin
  ,
  Jennifer L. Chu
  ,
  Erin Cleary
  ,
  Matthew Dickman
  ,
  Gregory V. Gooding
  ,
  Mark P. Goodman
  ,
  Gareth Hughes
  ,
  Mark Johnson
  ,
  Meir D. Katz
  ,
  Henry Lebowitz
  ,
  Maurizio Levi-Minzi
  ,
  Maura Kathleen Monaghan
  ,
  Kevin Rinker
  ,
  Paul D. Rubin
  ,
  Kevin M. Schmidt
  ,
  Scott B. Selinger
  ,
  Ramya S. Tiller
  ,
  Zhiyan Cao
  ,
  Caroline P. Geiger
  ,
  Kim T. Le
  ,
  Samuel Fung
  ,
  Jin-Hyuk Jang
  ,
  David Deutsch
  ,
  Tigist Kassahun
  ,
  Hannah R. Levine
  ,
  Keith J. Slattery
  ,
  Sergio Torres
  ,
  Dominique Trudelle
  ,
  Hadel Alfagir
  ,
  Michael L. Cederblom
  ,
  David N. Simpser
• Senate Passes 15% Corporate Minimum Tax, 1% Tax on Stock Buybacks
  10 August 2022
  Cécile Beurrier
  ,
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Rafael Kariyev
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Chiemeka Onwuanaegbule
  ,
  Erasmo A. Perez
• House Ways & Means Committee Releases Tax Reform Legislation
  20 September 2021
  Michael Bolotin
  ,
  Lawrence K. Cagney
  ,
  Erin Cleary
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Rafael Kariyev
  ,
  Meir D. Katz
  ,
  Jonathan F. Lewis
  ,
  Franklin L. Mitchell
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  J. Michael Snypes, Jr.
  ,
  Cécile Beurrier
  ,
  Matthew D. Saronson
  ,
  Simone S. Hicks
• IRS Issues Final Regulations on Carried Interest
  12 January 2021
  Erin Cleary
  ,
  Peter A. Furci
  ,
  Rafael Kariyev
  ,
  Erasmo A. Perez
• Thinking Through the Tax-Blocker Endgame
  December 2020
  Erin Cleary
  ,
  Rafael Kariyev
  ,
  Samuel D. Krawiecz
  ,
  Jay E. Evans
• Private Equity Report Fall 2020, Vol 20, No 3
  December 2020
  Andrew M. Ahern
  ,
  Gavin Anderson
  ,
  Christopher Anthony
  ,
  Katherine Ashton
  ,
  Sally Bergmann
  ,
  Paul S. Bird
  ,
  Franci J. Blassberg
  ,
  Ezra Borut
  ,
  Jennifer L. Chu
  ,
  Erin Cleary
  ,
  Peter A. Furci
  ,
  Maurizio Levi-Minzi
  ,
  Andrew M. Levine
  ,
  John W. Rife III
  ,
  Rebecca F. Silberstein
  ,
  Kevin M. Schmidt
  ,
  Steven J. Slutzky
  ,
  Rafael Kariyev
  ,
  Patricia Volhard
  ,
  Jin-Hyuk Jang
  ,
  John Young
  ,
  Marisa Demko
  ,
  Jay E. Evans
  ,
  Samuel D. Krawiecz
  ,
  Sergio Torres
  ,
  Tiffany Wu
  ,
  Shawn Xiao Yang
• Final Partnership Withholding Regulations Map New Terrain for Private Equity Investors and Sponsors
  12 October 2020
  Cécile Beurrier
  ,
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Rafael Kariyev
  ,
  Daniel Priest
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Adam M. Namm
  ,
  Sabrina Y. Hsieh
• Proposed Regulations on Carried Interest
  4 August 2020
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Peter A. Furci
  ,
  Rafael Kariyev
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
• Private Equity Funds “Cookbook”: New Edition
  20 August 2019
  Jonathan Adler
  ,
  Andrew M. Ahern
  ,
  Gavin Anderson
  ,
  Kenneth J. Berman
  ,
  Michael Bolotin
  ,
  Lorna Bowen
  ,
  Erin Cleary
  ,
  Jane Engelhardt
  ,
  Andrew Ford
  ,
  Peter A. Furci
  ,
  Rafael Kariyev
  ,
  Geoffrey Kittredge
  ,
  Andrew M. Ostrognai
  ,
  John W. Rife III
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  David J. Schwartz
  ,
  Rebecca F. Silberstein
  ,
  Justin Storms
  ,
  Patricia Volhard
  ,
  Richard Ward
• The Tax Cuts and Jobs Act Conference Report
  18 December 2017
  Michael Bolotin
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Adele M. Karig
  ,
  Rafael Kariyev
  ,
  Meir D. Katz
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Erin Cleary
  ,
  Daniel Priest
• The Senate Tax Reform Proposal
  13 November 2017
  Michael Bolotin
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Adele M. Karig
  ,
  Rafael Kariyev
  ,
  Meir D. Katz
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Erin Cleary
  ,
  Daniel Priest
• House Releases Sweeping Tax Reform Legislation
  3 November 2017
  Michael Bolotin
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Adele M. Karig
  ,
  Rafael Kariyev
  ,
  Meir D. Katz
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Erin Cleary
  ,
  Daniel Priest
• Treaty Benefits in a Fund Context: Time to Agitate the Little Grey Cells
  21 July 2017
  Rafael Kariyev
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Richard Ward
  ,
  Cécile Beurrier
  ,
  Erin Cleary
• A Useful Spin on Costly Section 338(H)(10) Election
  6 February 2013
  Law360
  Erin Cleary
• The Private Equity Report
  Summer/Fall 2012
  Franci J. Blassberg
  ,
  Erin Cleary
  ,
  Guy Lewin-Smith
  ,
  Michael P. Harrell
  ,
  Sally Gibson
  ,
  Burt Rosen
  ,
  Robert J. Staffaroni
  ,
  Kevin Rinker
  ,
  Uri Herzberg
  ,
  Jonathan F. Lewis
  ,
  Meir D. Katz
  ,
  Michael Diz
  ,
  Andrew M. Ostrognai
  ,
  David P. Iozzi
• Something New: The Partial Section 338(h)(10) Election
  Summer/Fall 2012
  Erin Cleary
• How New FATCA Regs Affect Private Investment Funds
  6 June 2012
  Law360
  Adele M. Karig
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Erin Cleary
• Proposed FATCA Regulations—Considerations Relating to Private Investment Funds
  16 February 2012
  Adele M. Karig
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Erin Cleary
• IRS Provides FATCA Implementation Relief
  15 July 2011
  Burt Rosen
  ,
  Peter F.G. Schuur
  ,
  Erin Cleary
• Something New: The Partial Section 338(h)(10) Election
  Summer/Fall 2012, Vol. 13, Number 1
  Erin Cleary