Newsflash: Section 871(m) Dividend Equivalent Guidance Including New Transition Relief Expected After Mid-November

October 24, 2016

The U.S. Internal Revenue Service (the “IRS”) plans to release a guidance package including final rules and transition relief for dividend equivalent transactions described in Section 871(m) of the U.S. Internal Revenue Code of 1986, as amended (the “Code”). According to one IRS official, the package should not be expected prior to mid-November.

Read "Newsflash: Section 871(m) Dividend Equivalent Guidance Including New Transition Relief Expected After Mid-November."