Insights

-- The New Partnership Audit Rules, Part 6: The Impact on Purchases and Sales of Partnership Interests -- From Hollywood to the Gray Lady: The Impact of Tax Reform on Film, Television and Print Media - Part 5 -- Steady...

Happy Memorial Day Weekend! Josh and Paul sit down for a pre-holiday discussion of several critical policy issues, like the new Section 232 investigation on the auto industry proposed by the President, the accusations facing the FBI, and the efficacy...

On May 24, 2018, President Trump signed into law the Economic Growth, Regulatory Relief and Consumer Protection Act (the “Regulatory Relief Act”), the financial services regulatory reform bill that previously passed both the U.S. Senate and House of Representatives. Some...

On May 21, 2018, the United States Supreme Court issued an opinion on a trio of cases challenging employer enforcement of arbitration agreements with class-action waivers. The Court held that the Federal Arbitration Act (FAA) allows enforcement of arbitration agreements...

In a recent blog posting , the Federal Trade Commission (FTC) issued an important reminder that companies and individuals may have reportable transactions under the Hart-Scott Rodino (HSR) Act even if no payment changes hands. This highlights the need for...

On May 16, 2018, the Fifth Circuit Court of Appeals published an opinion unequivocally placing the burden of proof on interstate drivers of motor carriers seeking overtime under the small vehicle exception to the Motor Carrier Act. Scot Carley et...

It's the 50th episode of The Lobby Shop! We're giving you a crash course on the North American Free Trade Agreement (NAFTA) to impress your friends and colleagues when conversation turns to politics. Tune in for all the buzzwords you...

Dan Hemli and Josh Zive discussed recent developments in antitrust and foreign investment review of M&A transactions and the practical implications for companies doing deals today under the current Administration.

It's our first Midweek Special Minisode! In this week's minisode, Frank Maisano takes the lead to talk with Jeremy Gregory, Executive Director of MIT’s Concrete Sustainability Hub and Research Scientist from MIT’s Department of Civil and Environmental Engineering. At the...

On May 25, 2018, the European Union’s data privacy regime is getting an upgrade (the General Data Protection Regulation, or GDPR) to improve individual protections. It will also, however, raise various new operations concerns. The organizations that plan ahead for...

As we have noted in past reports, tax reform is impacting the media industry in a number of important ways. In this installment of our focus on tax reform and the media, we will further explore the Foreign-Derived Intangible Income...

The Office of Compliance Inspections and Examinations (OCIE) of the Securities and Exchange Commission (SEC) recently released a Risk Alert that highlights the most common compliance deficiencies relating to fees and expenses charged by SEC-registered investment advisers. 1 The Risk...

This is the fifth installment of Bracewell Tax Report articles describing the new rules applicable to partnership audits under the Internal Revenue Code and the related proposed and final Treasury regulations. Each installment focuses on certain aspects of these rules...

As the second session of the 115th Congress lurches into summer, legislative prospects for a widely expected technical corrections package remain uncertain. The swift, bipartisan resolution of the so-called “grain glitch” under new Section 199A provided early hope, though it...

On November 2, 2015, President Obama signed into law the Bipartisan Budget Act of 2015, which included a new federal audit regime for partnerships and entities classified as partnerships for federal income tax purposes (the New Rules). Under the New...