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Email On September 17, 2015, the IRS and the Treasury Department issued final, temporary, and proposed regulations under section 871(m) of the Internal Revenue Code (collectively, the “new regulations”) that provide the rules for withholding on “dividend equivalent payments” on derivatives that reference U.S. equity securities. In general, the rules narrow the class of derivatives that would have been subject to withholding under the proposed regulations issued in 2013 (the “2013 proposed regulations”). https://www.cadwalader.com/resources/clients-friends-memos/new-871m-regulations-finalize-dividend-equivalent-payment-withholding-rules-for-equity-derivatives