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On April 24, 2024, the IRS and the U.S. Department of Treasury ("Treasury") issued final regulations relating to the qualification of a real estate investment trust ("REIT") or a registered investment company.
On April 24, the Internal Revenue Service (IRS) issued final regulations (Final Regulations) regarding Section 897. In December 2022, the IRS issued proposed regulations under Sections...
On Tuesday, April 23, 2024, the Department of Labor (the "DOL") issued final regulations regarding investment fiduciary obligations and the definition of an "Investment Advice Fiduciary"...
On April 25, the Treasury Department (Treasury) and the Internal Revenue Service (IRS) issued final regulations (Final Regulations) on tax credit transfers pursuant to Section 6418 of...
California has approved final regulations (Final Regulations) to implement Assembly Bill 488 (AB 488), which was signed into law in October 2021. The law amended The Supervision of...