Recent U.S. Treasury Department and Internal Revenue Service (IRS) final regulations (T.D. 9993) outline the requirements for a buyer of certain clean energy credits.

Recent U.S. Treasury Department and Internal Revenue Service (IRS) final regulations (T.D. 9993) outline the requirements an eligible credit holder of certain clean energy credits must adhere to in order to properly elect to sell the credit (i.e., monetize).

Andersen Managing Director Joe Calianno's article Retroactive QEF Relief Made Easier: A Green Book Proposal That Should Be Enacted was recently featured in Tax Notes.

The Inflation Reduction Act of 2022 enacted new Internal Revenue Code Sec. 4501, which, effective for repurchases after December 31, 2022, imposes a new 1% excise tax on certain corporate stock repurchases.

California generally adopts the Internal Revenue Code as of January 1, 2015, as modified, which means that it does not conform to many federal tax law changes since that time, including those in the Tax Cuts and Jobs Act (TCJA) of 2017.

A set of guidelines (EU DAC7) that took effect in the European Union (EU) in 2023 addressing the tax transparency of digital platforms brings new compliance obligations to U.S. digital platform operators that facilitate transactions with EU-based sellers or real estate.

The QSBS exemption can be a very powerful component of any investment strategy. Join Andersen May 22 to take a deeper dive into QSBS including usage with Simple Agreement for Future Equity (SAFE) instruments, general planning ideas, and foot-faults that can invalidate QSBS.

Often overlooked in philanthropic planning, the bargain sale can serve as a valuable tool for both taxpayers and charities alike.

In the venture capital and start-up world, Simple Agreement for Future Equity (SAFE) instruments have been used to raise funds by new business ventures since 2013.