Publications

• TCJA 2.0: Tariffs and the Tax Bill
  8 April 2025
  Stephen Jordan
  ,
  Rafael Kariyev
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Samana Bhatta
  ,
  Renqiu Chen
• TCJA 2.0: White House Weighs In on Taxes
  10 February 2025
  Stephen Jordan
  ,
  Rafael Kariyev
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Samana Bhatta
  ,
  Renqiu Chen
• TCJA 2.0: Tax Cuts, Tariffs and Revenue Raisers
  3 February 2025
  Stephen Jordan
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Samana Bhatta
  ,
  Renqiu Chen
• Treasury Changes Course:
  Proposed Regulations for Spin-Offs and Other Separation Transactions
  29 January 2025
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Lena E. Smith
  ,
  Ben Lee Friedman
  ,
  Martin E. Connor, Jr.
  ,
  Charlie Daley
  ,
  Jay E. Evans
  ,
  David N. Simpser
  ,
  Elliott Tuchman
• 2025 Checklist for Insurance Businesses
  21 January 2025
  Alexander R. Cochran
  ,
  Eric Dinallo
  ,
  E. Drew Dutton
  ,
  Avi Gesser
  ,
  David Grosgold
  ,
  Andrew G. Jamieson
  ,
  Eric T. Juergens
  ,
  Matthew E. Kaplan
  ,
  Erez Liebermann
  ,
  Marilyn A. Lion
  ,
  Kristen A. Matthews
  ,
  Edwin Northover
  ,
  Nicholas F. Potter
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Paulina Stanfel
• MarketCheck – Winter 2025
  January 2025
  Andrew L. Bab
  ,
  Emily F. Huang
  ,
  Andrew G. Jamieson
  ,
  Stephen Jordan
  ,
  Jonathan E. Levitsky
  ,
  Gordon Moodie
  ,
  Daniel Priest
  ,
  William D. Regner
  ,
  Katherine Elizabeth Taylor
  ,
  Robert T. Dura
  ,
  Caitlin Gibson
  ,
  Stuart Hammer
  ,
  Sarah R. Jacobson
  ,
  Kim T. Le
  ,
  Weichi Liu
• Treasury Releases Proposed Regulations on 15% Corporate Minimum Tax
  16 September 2024
  Michael Bolotin
  ,
  Stephen Jordan
  ,
  Rafael Kariyev
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Lena E. Smith
  ,
  Ben Lee Friedman
  ,
  Shanna F. Adler
  ,
  Jay E. Evans
  ,
  Sabrina Y. Hsieh
  ,
  Sophia Huang
  ,
  Samuel D. Krawiecz
  ,
  Jeannie N. Le
  ,
  Weichi Liu
  ,
  Erasmo A. Perez
  ,
  Elliott Tuchman
  ,
  Miriam N. Yeger
• IRS Narrows Spin-off Ruling Practice
  30 May 2024
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Lena E. Smith
  ,
  Ben Lee Friedman
  ,
  Charlie Daley
  ,
  Isabel Shipman
• Treasury Releases Guidance on the Corporate Minimum Tax and Select Insurance-Related Issues
  22 February 2023
  Stephen Jordan
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Harshil Mehta
  ,
  Robert Nelson-Sullivan
  ,
  David N. Simpser
  ,
  Lena E. Smith
  ,
  Olivia Coral Daniels
  ,
  Sophie Mirzaian
  ,
  John T. Nelson
• Westlaw: Thoughts on financing and capital solutions for insurance companies
  19 October 2022
  Westlaw
  Matthew E. Kaplan
  ,
  Eric T. Juergens
  ,
  Marilyn A. Lion
  ,
  Daniel Priest
• Thoughts on Financing and Capital Solutions for Insurance Companies
  16 September 2022
  Eric T. Juergens
  ,
  Matthew E. Kaplan
  ,
  Marilyn A. Lion
  ,
  Peter J. Loughran
  ,
  Daniel Priest
  ,
  Joshua M. Samit
  ,
  Sabrina Y. Hsieh
  ,
  Paulina Stanfel
• Senate Passes 15% Corporate Minimum Tax, 1% Tax on Stock Buybacks
  10 August 2022
  Cécile Beurrier
  ,
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Rafael Kariyev
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Erasmo A. Perez
• House Ways & Means Committee Releases Tax Reform Legislation
  20 September 2021
  Michael Bolotin
  ,
  Lawrence K. Cagney
  ,
  Erin Cleary
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Rafael Kariyev
  ,
  Jonathan F. Lewis
  ,
  Frank Mitchell
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  J. Michael Snypes, Jr.
  ,
  Cécile Beurrier
  ,
  Matthew D. Saronson
  ,
  Simone S. Hicks
• Final and Proposed Regulations on PFIC Rules Provide Helpful Clarifications for Insurers
  14 December 2020
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
• Final Partnership Withholding Regulations Map New Terrain for Private Equity Investors and Sponsors
  12 October 2020
  Cécile Beurrier
  ,
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Rafael Kariyev
  ,
  Daniel Priest
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Adam M. Namm
  ,
  Sabrina Y. Hsieh
• Final Regulations Clarify State of Play for Life Insurance Tax Reserve Deductions
  23 September 2020
  Daniel Priest
  ,
  Peter F.G. Schuur
  ,
  Jay E. Evans
  ,
  Robert Nelson-Sullivan
  ,
  Lena E. Smith
• Final Regulations Narrow Limits on Interest Deductions but Retain Partnership and International Rules
  11 August 2020
  Michael Bolotin
  ,
  Rafael Kariyev
  ,
  Daniel Priest
  ,
  Lena E. Smith
• Proposed Regulations on Carried Interest
  4 August 2020
  Michael Bolotin
  ,
  Erin Cleary
  ,
  Peter A. Furci
  ,
  Rafael Kariyev
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
• Looking High and Low, Don’t Know Where to Go: GILTI Regulations Promise Relief for High-Tax Operations, but at a Price
  30 July 2020
  Gary M. Friedman
  ,
  Daniel Priest
  ,
  Peter F.G. Schuur
• Proposed Regulations Update Landscape for Life Insurance Tax Reserve Deductions
  8 April 2020
  Peter F.G. Schuur
  ,
  Robert Nelson-Sullivan
  ,
  Daniel Priest
  ,
  Lena E. Smith
• The Private Equity Report Spring, 2019, Vol 19, No 1
  9 May 2019
  Jonathan Adler
  ,
  Alexander R. Cochran
  ,
  Jeffrey P. Cunard
  ,
  Gregory V. Gooding
  ,
  William D. Regner
  ,
  Paul M. Rodel
  ,
  Shannon Rose Selden
  ,
  Thomas Smith
  ,
  Kevin M. Schmidt
  ,
  Ramya S. Tiller
  ,
  Patricia Volhard
  ,
  Michael P. McGuigan
  ,
  Dr. Clare Swirski
  ,
  John Young
  ,
  Daniel Hoborough
  ,
  Kristen A. Matthews
  ,
  Eric Olmesdahl
  ,
  Daniel Priest
• American Investment Council: Private Equity and the Insurance Industry: A Close Look at a Natural Partnership
  1 March 2019
  American Investment Council
  Jonathan Adler
  ,
  Daniel Priest
  ,
  Alexander R. Cochran
  ,
  Kristen A. Matthews
• Base Erosion and Anti-Abuse Tax: Proposed Regulations Do Not Concede Much
  17 December 2018
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Cécile Beurrier
  ,
  Robert Nelson-Sullivan
  ,
  Daniel Priest
  ,
  Lena E. Smith
• The Private Equity Report, Fall 2018, Vol 18, No 2
  1 October 2018
  Rafael Kariyev
  ,
  Adam M. Namm
  ,
  Michael Bolotin
  ,
  Ben Lee Friedman
  ,
  Daniel Priest
  ,
  Robert Nelson-Sullivan
  ,
  Gary M. Friedman
• The Tax Cuts and Jobs Act Conference Report
  18 December 2017
  Michael Bolotin
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Adele M. Karig
  ,
  Rafael Kariyev
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Erin Cleary
  ,
  Daniel Priest
• The Senate Tax Reform Proposal
  13 November 2017
  Michael Bolotin
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Adele M. Karig
  ,
  Rafael Kariyev
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Erin Cleary
  ,
  Daniel Priest
• House Releases Sweeping Tax Reform Legislation
  3 November 2017
  Michael Bolotin
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Adele M. Karig
  ,
  Rafael Kariyev
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Erin Cleary
  ,
  Daniel Priest
• IRS Issues Guidance on ‘North-South’ Transactions
  5 May 2017
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Peter F.G. Schuur
  ,
  Daniel Priest
• Final Related-Party Debt Regulations Provide Exceptions for Insurance Industry
  24 October 2016
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Peter F.G. Schuur
  ,
  Adam M. Namm
  ,
  Daniel Priest
• D.C. Circuit Court Affirms Validus on Narrower Grounds
  29 May 2015
  Peter A. Furci
  ,
  Seth L. Rosen
  ,
  Peter F.G. Schuur
  ,
  Daniel Priest
• IRS Issues Proposed Passive Foreign Investment Company (PFIC) Regulations for Non-U.S. Insurance Companies
  24 April 2015
  Peter F.G. Schuur
  ,
  Seth L. Rosen
  ,
  Peter A. Furci
  ,
  Gary M. Friedman
  ,
  Daniel Priest
• IRS Counsel’s Memorandum Challenges Deductibility of Ceding Commission for Indemnity Reinsurance Transaction
  6 January 2015
  Seth L. Rosen
  ,
  Peter F.G. Schuur
  ,
  Daniel Priest
• The Financial Institutions Report
  Volume 8, Number 1, April 2014
  Seth L. Rosen
  ,
  Peter F.G. Schuur
  ,
  Daniel Priest
• IRS Issues Proposed FATCA Regulations
  16 February 2012
  Burt Rosen
  ,
  Seth L. Rosen
  ,
  Peter F.G. Schuur
  ,
  Robert J. Staffaroni
  ,
  Daniel Priest
• LSTA Publishes New Model Credit Agreement Tax Provisions
  26 September 2011
  Burt Rosen
  ,
  Gary M. Friedman
  ,
  Daniel Priest