Featured in Tax Notes, January 2022
This year, President Biden and members of Congress released tax proposals to increase the U.S. Corporate tax rate, as well as the U.S. effective rate on foreign earnings. In today's environment, companies engaging in a restructuring should also consider whether it is beneficial to invert. A&M's Lee G. Zimet shares with Tax Notes the nuances of section 7874 anti-inversion rules and the complications generally overlooked in debt restructuring.
OBBBA and Qualified Small Business Stock: Bigger, Faster, Broader Section 1202 Benefits for PE, VC and Founders
December 4, 2025
Discover how the One Big Beautiful Bill Act (OBBBA) modernizes Section 1202 QSBS, offering earlier exclusions, higher caps, and broader eligibility for PE, VC, and founders.
Final Buyback Regs Are Good News for M&A Transactions, Too
December 4, 2025
The IRS and Treasury abandoned the embattled “funding rule” in final regulations implementing the 1 percent excise tax on stock buybacks and made welcome changes for reorganizations and preferred stock, tax advisers said.
Non-Executive Director Fees in the FTSE All-Share 2025
December 2, 2025
This year’s Non-Executive Director fees report provides a detailed breakdown of all types of NED fees, as well as our thoughts on recent changes to the regulatory backdrop to NED fees in the UK-listed market.
Treasury Redeems Complex Proposed Excise Tax Regulations
December 2, 2025
The Final Regulations governing 1% excise tax on corporate stock repurchases enacted by the Inflation Reduction Act of 2022 were released on November 21, 2025 by Treasury and the IRS.
