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January 26, 2021

The CAA, enacted December 27, 2020, provides tax benefits to businesses and individuals. This article summarizes significant provisions of the CAA.

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The CAA overrules the IRS’s previous guidance denying the deductibility of expenses relating to forgiven PPP loans.

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Several IRS officials signal a willingness to relax the debt exchange representations required for spinoff private letter rulings.

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In case you missed it, here is our write-up on the final carried interest regs, which were released on January 7.

In case you missed it, here is our write-up on the IRS's extension of coronavirus-related relief for certain investment vehicles.

A surprise reduction in the scope of DAC 6 in the United Kingdom.

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