In recent developments, the IRS released proposed regulations for the highly anticipated stock buyback excise tax which includes a subtle adjustment that narrowed the contentious 'funding rule'. Despite the adjustment, tax practitioners feel that some of the rules were too vague in terms of what should be reported. A&M Tax Managing Director, Kevin M. Jacobs shares his perspective on the proposed regulations and what companies should expect to document moving forward.
Read the Bloomberg Tax Article
Enterprise Management Incentive Plans - Recent Changes and Common Pitfalls
August 5, 2026
Enterprise Management Incentive (EMI) option plans have been at the centre of UK employee incentivisation for many years and remain popular with privately owned, fast-growing companies.
2026 Multistate and Transaction Tax Highlights: Q1 and Q2
August 4, 2026
Multistate and Transaction Tax Insights for 2026 Q1-Q2: SALT updates, PTET changes, sales and use tax, and Canadian indirect tax developments.
The NYC Pied-à-Terre Tax: What Owners of Second Homes and Co-Ops Need to Know
August 4, 2026
NYC Pied-à-Terre Tax Explained: Deadlines, thresholds, exemptions, Phase 1 vs. Phase 2 valuation, co-op implications, and action steps for property owners.
A&M Tax Policy Quarterly Outlook: Q2 2026
July 31, 2026
Explore the latest global tax policy and controversy developments from Q2 2026.
Featuring expert insights on OECD, Pillar Two, and tax transparency.
