Andrew Morris

• Chambers Expert Focus Weil Tax Insight Series: Tax Implications of New Rules Under the Advisers Act Blog Post — Tax Blog — By Robert Frastai and Andrew Morris — October 17, 2023

  In this edition of the Chambers Expert Focus Weil Tax Insight Series, Weil Tax partners Robert Frastai and Andrew Morris discuss the impact of the SEC’s recently adopted rules under the Investment Advisers Act of 1940 on certain tax structuring and compliance matters for private funds, including after-tax clawback obligations, blocker and withholding taxes that are allocated to

  The post Chambers Expert Focus Weil Tax Insight Series: Tax Implications of New Rules Under the Advisers Act appeared first on Weil Tax BLOG.

  ...
• Chambers Expert Focus Weil Tax Insight Series: Tax Implications of New Rules Under the Advisers Act Blog Post — Tax Blog — By Robert Frastai and Andrew Morris — October 17, 2023
• New Partnership Withholding Obligations Effective as of January 1, 2023 Blog Post — Tax Blog — By Robert Frastai, Andrew Morris and Lauren Gorsche — January 06, 2023

  Background In 2017, tax legislation was enacted to provide that (x) gain or loss derived by a non-US person on the sale or exchange of an interest in a partnership engaged in a U.S. trade or business is treated as effectively connected gain or loss and subject to U.S. tax (“ECI”) and (y) a transferee

  The post <strong><u>New Partnership Withholding Obligations Effective as of January 1, 2023</u></strong> appeared first on Weil Tax BLOG.

  ...
• New IRS proposed regulation would reverse longstanding IRS ruling and upend commonly used real estate fund structures Blog Post — Tax Blog — By Devon Bodoh, Greg Featherman, Robert Frastai, Hillel N. Jacobson, Andrew Morris, Lauren Gorsche and Brian Senie — January 04, 2023

  Shortly before the new year, the Internal Revenue Service (“IRS”) dropped a holiday bombshell on the tax community when it issued a proposed regulation under the Foreign Investment in Real Property Tax Act of 1980 (“FIRPTA”). The proposed regulation would, if enacted in its current form, reverse a longstanding IRS ruling interpreting FIRPTA (the “2009

  The post <strong>New IRS proposed regulation would reverse longstanding IRS ruling and upend commonly used real estate fund structures</strong> appeared first on Weil Tax BLOG.

  ...
• New IRS proposed regulation would reverse longstanding IRS ruling and upend commonly used real estate fund structures Alert — By David F. Levy, Devon Bodoh, Greg Featherman, Robert Frastai, Hillel N. Jacobson, Andrew Morris, Lauren Gorsche and Brian Senie — PDF — January 04, 2023

View all