Michael Lobie

Relief At Last For Qualified Opportunity Zone Businesses With Pre-Pandemic Working Capital Safe Harbor Plans

Certain Senior Living Facilities Can Elect Out Of The Business Interest Limitation

IRS Extends Prior Relief To Opportunity Zone Investment Programs

US Treasury Proposes Regulations Addressing The New Holding Period For Partnership Profits Interests

President Trump Signs Four Executive Orders Providing Or Extending Coronavirus Relief

US Department Of Treasury Proposes Regulations Under Code Section 1031 That Provide Taxpayer-Friendly Guidance On Like-Kind Exchanges

An Electing Real Property Trade Or Business Can Revoke Its Election On Account Of The Change To Qualified Improvement Property Enacted By The CARES Act; Other Elections Relating To Business Interest Expense Limitation

The IRS Extends Filing And Payment Obligations For Most Taxpayers And Performance Of Certain Taxpayer Time-Sensitive Actions Until July 15, 2020, And Extends The Time For Performance Of Certain Time-Sensitive IRS Actions By 30 Days

The IRS Announces A "People First Initiative" That Will Temporarily Ease Taxpayer Payment Obligations And Postpone IRS Compliance Actions

Final Regulations Clarify And Liberalize Many Rules Governing Qualified Opportunity Fund Formation And Operations