Amanda H. Nussbaum

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Recently by Amanda H. Nussbaum

Finance

Treasury Issues Proposed Regulations Under Section 382 That Would Ease Compliance Requirements For Tracking Small Shareholder Ownership

Introduction On November 23, 2011, the Internal Revenue Service (the "IRS") issued new Proposed Regulations under Section 3821 that, if adopted and finalized, would limit the application of the Section 382 segregation rules (discussed in detail below) to public groups in...

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Tax

FBAR Reporting: The IRS's Requirement For Reporting Foreign Financial Accounts

Editor: Please tell us about your background and practice . Nussbaum: As a partner in the Tax Department and as a member of the Private Investment Funds Group, my practice concentrates on planning for and structuring private investment funds and also representing investors in those funds. I...

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Congress Moves Closer To Taxing Carried Interest As Ordinary Income

On Wednesday, December 9, the House of Representatives, by a vote of 241-181, passed H.R. 4213, the Tax Extenders Act of 2009 (the "Extenders Act"). This legislation would extend a number of expiring tax provisions, while raising offsetting revenue by taxing the "carried interest" of fund managers...

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