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To embed, copy and paste the code into your website or blog: On Jan. 19, 2021, the Internal Revenue Service and the Treasury Department published final regulations on the Section 1061 “carried interest” rules (T.D. 9945). The final regulations generally adopt proposed regulations issued in July 2020 (please see our alert from Aug. 18, 2020) but make significant changes to (i) the exception for capital interests, (ii) the look-through rule that applies to certain dispositions of partnership interests and (iii) the rule for non-recognition transfers to certain related persons. While the new...

Ireland's mother and baby homes: 9,000 babies and children died in 18 mother and baby homes, report says CNN 1/13/2021 By Kara Fox, CNN © Brian Lawless - PA Images/PA Images/PA Images via Getty Images People leave candles and mementos during a march and candlelit vigil from the Department of Children and Youth Affairs to the gates of Dail Eireann on Merrion Square, Dublin, in memory of the Tuam babies. (Photo by Brian Lawless/PA Images via Getty Images) Thousands of babies and children died in 18 of Ireland's mother and baby homes -- church-run institutions where unmarri...

Galway Bay FM 2 January 2021 print Independent TD Sean Canney has called for National Counselling Services to be made available for survivors of Mother and Baby Homes and their families in advance of the publication of the Report by the Commission of Investigation into Mother and Baby Homes and Certain Related Matters. The Minister for Children Equality Disability Integration and Youth Roderic O’Gorman is expected to bring a memorandum to Cabinet on the 11th January to seek approval to publish the report. Speaking this afternoon, Deputy Canney said that is vital that the services are there ...