(authored by RSM US LLP) Final section 864(c)(8) regulations clarify rules for foreign partners with ECI from transfers of partnership interests.
(authored by RSM US LLP) Borrowers (and affiliates) that have PPP Loans of $2 million or greater should be prepared to provide additional information to SBA.
(authored by RSM US LLP) The final regulations issued by the IRS provide guidance for meal and entertainment deductions under section 274.
(authored by RSM US LLP) IRS to focus on taxpayer compliance with the documentation requirement to allocate and deduct success-based fees.
(authored by RSM US LLP) Insights for family offices on investment and tax strategies, risk management, and operational considerations in the face of the pandemic.
(authored by RSM US LLP) Following the President’s memo on August 8, Treasury releases very short Notice 2020-65 delaying the deadline for employee FICA tax.