On December 30, 2021, the Internal Revenue Service (IRS) published final regulations for the IBOR transition. This Legal Update provides background on the principle US federal income tax concern with IBOR-related amendments to existing contracts and an overview of previous IRS guidance aimed at addressing the concern. The Update then discusses the types of modifications

Benefits & Compensation University: Hot Topics in Executive Compensation
October 31, 2021 Webinar | 12:00pm – 1:30pm EDT 
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Please join us for Mayer Brown’s Benefits & Compensation University. During this webinar series, we are exploring ERISA, benefits and compensation issues in depth and hearing from leading Mayer Brown lawyers about the changing

June 29, 2021 Webinar
1:00pm – 2:00pm EDT
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As many issuers continue to seek access to the capital markets in light of the pandemic-related downturn, our webcast will focus on convertible bonds. Converts have been among the most popular financing tools in recent months, and for good reason. Join Mayer Brown partners,

June 18, 2021 Webinar
11:00am – 12:00pm EDT
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Issuers in a range of industry sectors may now be evaluating potential liability management transactions, including debt repurchases and tenders or exchange offers. In some cases, no-action letter relief may provide issuers and their advisers with greater flexibility for tender offers for non-convertible debt

February 22, 2021 Webinar
1:00 pm – 2:00 pm EST
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This briefing will provide attendees with a broad, yet focused educational program that presents a clear picture of legal, regulatory and tax considerations for real estate investment trusts (REITs).  During this presentation hosted by the Practising Law Institute (PLI), Brian Hirshberg, Remmelt

Our latest On point. focuses on real estate investment trusts (“REITs”).  Established in 1960, REITs were designed to democratize real estate investing by providing retail investors with the opportunity to obtain passive gains from large-scale, income-producing real estate and mortgage portfolios.  REITs typically receive preferential tax treatment in the form of no entity-level tax and

On Friday, October 9, 2020, the Internal Revenue Service released Revenue Procedure 2020-44 (the “Revenue Procedure”), providing retroactive but limited relief for amending specific types of legacy contracts to add fallback mechanics for the London Interbank Offer Rate or other Interbank Offer Rates. The fallback granted relief by the Revenue Procedure must rather strictly follow