18Jul
Let’s make a deal: New NOL regulations provide M&A relief for consolidated groups seeking to utilize CARES Act NOL carryback provisions
On July 2, 2020, the IRS issued proposed and temporary regulations under section 1502 that implement certain statutory amendments made by the Tax Cuts and Jobs Act (TCJA) and Coronavirus Aid, Relief, and Economic Security Act (CARES) Act. Generally, the regulation package addresses the absorption of consolidated net operating loss (NOL) carryovers and carrybacks by consolidated groups under the TCJA and CARES Act....
By:
Eversheds Sutherland (US) LLP
Related
Join Miles mediator and arbitrators Jennifer Grippa and David Matthews, along with Frank Brown, part...
Read More >
....The Dechert Antitrust Merger Investigation Timing Tracker (DAMITT) is a quarterly release from D...
Read More >
Recent developments regarding immigration across the globe include changes to temporary and permanen...
Read More >
The Colorado Department of Labor and Employment’s Division of Labor Standards and Statistics has re...
Read More >
The federal court affirmed ERISA’s limitations on the types of claims and remedies available under ...
Read More >
On November 7, 2019, a bill was introduced in the New Jersey legislature that would, like California...
Read More >