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Senate Tax Bill Would Change Carried Interest Taxation…Somewhat

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Starting on page 191, the recently passed Senate Tax Bill would bring some…

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Senate Tax Bill Passes on December 2nd – 10 Key Points

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The Senate passed its tax bill on December 2nd by a 51-49 margin. Some…

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Proposed 2704 Regulations to be Withdrawn

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On October 2, 2017, Treasury Secretary Steven Mnuchin issued a report recommending, among…

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Tax Reform’s Potential Impact on the S Corporation Valuation Debate

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The Trump Administration and the “Big Six”[1] have provided a general framework for…

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Tax Reform, 2704 Regs: Where Are We Now?

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With the August Recess upon us in the United States Congress, it is…

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MPI Comments on Proposed IRS Regulations

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While practitioners are by now familiar with the proposed Section 2704 regulations, the following…

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