Talia Jaffe
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On November 30, 2021, the IRS issued Revenue Procedure 2021-53, which temporarily allows publicly offered RICs and REITs to make distributions that are treated as dividends of up to 90% stock and the remainder in cash. Revenue Procedure 2020-19 closely follows the format of similar guidance issued during the 2008 financial crisis and in 2020, … Continue Reading
On May 28, 2021, the Biden Administration released the Fiscal Year 2022 Budget, and the “General Explanations of the Administration’s Fiscal Year 2022 Revenue Proposals,” which is commonly referred to as the “Green Book.” The Green Book summarizes the Administration’s tax proposals contained in the Budget. The Green Book is not a proposed legislation and … Continue Reading
New Guidance Allows Publicly-Offered REITs and RICs to Issue up to 90% of Qualifying Dividends in the REIT or RIC’s Own Stock Through June 2022
By Martine Seiden Agatston, Martin T. Hamilton, Talia Jaffe and David S. Miller on Posted in IRS, REITs, RIC (BDCs)
Treasury’s Green Book Provides Details on the Biden Administration’s Tax Plan
By David S. Miller, Muhyung (Aaron) Lee, Amanda H. Nussbaum and Talia Jaffe on Posted in Tax Reform
