- An overview of convertible bonds
1% Stock Buyback Tax: US Treasury IRS Release Proposed Regulations
The US Department of the Treasury and the Internal Revenue Service recently issued long-awaited proposed regulations under Section 4501 of the Internal Revenue Code regarding the 1% stock buyback excise tax. The tax applies to stock repurchases and “economically similar transactions” undertaken by publicly traded US (and certain foreign) corporations beginning on January 1, 2023.
Liability Management
Webinar | April 11, 2024
2:00 p.m. – 3:00 p.m. EDT
Register here.
Given market conditions, issuers in a range of industries may be evaluating potential liability management transactions, including debt repurchases, and tenders or exchange offers. In some cases, no-action letter relief may provide issuers with greater flexibility for tender offers for non-convertible
Options for Monetizing mREIT Managers
- Internalizations
- Manager sales
- Manager terminations coupled with mREIT
MB Microtalk: Excise Tax
In this MB Microtalk video, Mayer Brown’s Brennan Young discusses the stock buyback excise tax, and its impact on various types of transactions.
Visit our MB Microtalk page for more topics and talks.
Liability Management Series Part 2: Tax Issues, LIBOR Phase-Out and the CMS Rate Problem
March 1, 2023 Webinar
2:00 pm – 3:00 pm ET
Register here.
During this webinar, the presenters will discuss some of the remaining issues not addressed by federal LIBOR legislation, including for debt securities not governed by US law, securities referencing the CMS rate, and other matters, as well as the liability management approaches
Corporate Alternative Minimum Tax: US Treasury, IRS Release Interim Guidance
On December 27, 2022, the Treasury Department and the Internal Revenue Service (“IRS”) issued Notice 2023-7 (the “Notice”) describing proposed regulations Treasury intends to issue to address certain aspects relating to the application of a new corporate alternative minimum tax (“CAMT”)—a 15% tax on the adjusted financial statement income (“AFSI”) introduced by the Inflation Reduction
1% Stock Buyback Tax: US Treasury, IRS Release Interim Guidance
On December 27, 2022, the US Treasury Department and the Internal Revenue Service (“IRS”) issued Notice 2023-2 (the “Notice”), which provides taxpayers interim guidance (until regulations are issued) on how the new 1% excise tax on stock-buybacks will be imposed and administered. The new 1% excise tax was enacted last summer as part of the
SEC Investor Advisory Committee Public Meeting Announced
The Securities and Exchange Commission’s Investor Advisory Committee announced a virtual public meeting to be held on December 8, 2022 to discuss several investor-related matters. The committee is scheduled to host three panels on the following topics: account statement disclosures; corporate tax transparency; and single stock exchange-traded funds (ETFs).
The first panel on account statement disclosures will
Hot Topics in Equity Compensation and Tax Issues for Emerging Companies
November 9, 2022 Hybrid Event
2:00 pm –3:00 pm EST
Join Mayer Brown partners, Ryan Liebl and Remmelt Reigersman, for a timely discussion on the most frequently asked questions and hot topics related to equity compensation and tax matters affecting emerging companies and their investors, including the following:
- Advantages and disadvantages of different types of