Tag: Daniel P. Meyer

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IRS Targeting Partnership Basis-Shifting Transaction Schemes

The Internal Revenue Service (“IRS,” or the “Service”) issued guidance on June 17, proposing new regulations and releasing a revenue ruling to challenge the use of basis-shifting transactions by complex partnerships. In making its announcement, IRS officials stated that closing this loophole could result in over $50 billion in new tax revenue for the U.S.…
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How SEC’s Private Fund Rules Will Affect Use of Side Letters

Recent client alerts have provided an overview of the new “private fund rules” adopted in late August by the U.S. Securities and Exchange Commission (SEC). These rules apply, subject to limited exceptions and carveouts, to all private funds and their advisers, regardless of whether they’re subject to federal or state regulators. These recent alerts discuss…
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Do It Better Than ‘Succession’: How to Optimize Transition for Your Waystar Royco

Over the past three seasons, fans of the hit HBO series Succession [1] have had an entrée into the fabulous lifestyles enjoyed by members of the Roy family and a front-row seat from which to observe the myriad succession struggles the family faces. While not every business experiences the same palace intrigue as the Waystar…
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A double-door entrance to a commercial space, with a burgundy-red paper sign saying "FOR LEASE" in bold white text in all-caps

Precedent and Precision Continue to Drive Massachusetts Court Decisions in Litigation Involving Commercial Leases

Nearly a decade ago, I wrote an article for the New England Real Estate Journal about a decision issued by the Massachusetts Supreme Judicial Court that provided an important reminder to commercial leasing practitioners on the proper use of liquidated damages and rent acceleration clauses in remedies provisions in Massachusetts (“MA”).  Now, a recent opinion…
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