Kaitlyn L. Flynn-Rozanski
Kaitlyn Flynn-Rozanski is an associate in the Tax Department and a member of the Private Funds Group.
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On January 7, 2021, the Internal Revenue Service (the “IRS”) and the U.S. Department of the Treasury (the “Treasury”) issued final regulations (the “Final Regulations”) providing guidance on Section 1061 of the Internal Revenue Code (the “Code”). The Final Regulations modify the proposed regulations (the “Proposed Regulations”) that were released in July of 2020. We … Continue Reading
On October 7, 2020, the U.S. Internal Revenue Service (“IRS”) and Treasury Department released final regulations providing guidance on the rules imposing withholding and reporting requirements under the Code on dispositions of certain partnership interests by non-U.S. persons (the “Final Regulations”). The Final Regulations expand and modify proposed regulations that were published on May 13, … Continue Reading