Stuart E. Leblang

2025 Perspectives In Private Equity: Tax Analysis

IRS Takes View That FIRPTA Exemption For Publicly Traded Stock Must Be Tested At Partnership Level

U.S. Treasury Proposes Sweeping Changes Narrowing A Key Exception From U.S. Taxation For U.S. Real Estate Investments Made By Non-U.S. Investors Through Domestically Controlled REITs And Related Changes To The Treatment Of Non-U.S. Pension Fund Investors

Full Implementation Of Section 871(m) Further Delayed Until 2025: Impacting US Withholding On Swaps Over US Stocks And Narrow-Based Indices

Secondary U.S. Withholding For Transfers In Private Investment Funds Delayed Until January 1, 2023

Could Future COVID-19 Relief Allow COD Income Deferral?

Could Future COVID-19 Relief Allow COD Income Deferral?

CARES Act Summary – Tax

U.S. Withholding On Synthetic Trades Over U.S. Equities (Section 871(M)) – Additional Delay Of Full Implementation Until 2023

BBA Tax Audits: Final Deadline For Designating A U.S. Partnership Representative

Latest Opportunity Zone Rules Clarify Issues Related To Fund Structuring, Qualifying Businesses And Business Property

Opportunity Zones: New Guidance Sheds Light On How Private Equity Industry Can Take Advantage

U.S. Withholding Tax And Reporting Action Items For Investment Funds And Asset Managers (Fall 2018)

U.S. Withholding On Synthetic Trades Over U.S. Equities – Additional Delay Of Full Implementation Until 2021 (Notice 2018-72)

Carried Interest And Other Tax Reform Highlights For Investment Funds And Asset Managers

U.S. Withholding On Synthetic Trades Over U.S. Equities—Further Delay Of Full Implementation Until 2019 (Notice 2017-42)

Renewal Of U.S. FATCA Registration For Certain Investment Funds By Monday, July 31, 2017

Final Regulations On MLP Qualifying Income Provide Clarification

FATCA: Final Deadline To Obtain A GIIN For Sponsored Investment Funds

Funds Escape Debt-Equity Regulation Net - For Now