Publications

• 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
  ,
  Meir D. Katz
  ,
  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
• 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
• Sponsor Backed PIPEs: COVID-19 and the Race for Liquidity
  22 April 2020
  Andrew L. Bab
  ,
  Jennifer L. Chu
  ,
  Gary M. Friedman
  ,
  Gregory V. Gooding
  ,
  Uri Herzberg
  ,
  Jonathan E. Levitsky
  ,
  Sunil William Savkar
  ,
  Kevin M. Schmidt
  ,
  Shannon Rose Selden
  ,
  Katherine Durnan Taylor
  ,
  Steven J. Slutzky
• CARES Act — Fiscal Response to COVID-19
  26 March 2020
  Lawrence K. Cagney
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Rafael Kariyev
  ,
  Frank Mitchell
  ,
  Peter F.G. Schuur
• Treasury Drops the BEAT—Final Base Erosion and Anti-Abuse Tax Regulations
  11 December 2019
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Peter F.G. Schuur
  ,
  Robert Nelson-Sullivan
• 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
• Proposed Tax Regulations May Allow Foreign Assets to Serve as Credit Support
  6 November 2018
  Michael Bolotin
  ,
  Gary M. Friedman
  ,
  Cécile Beurrier
• 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
  ,
  Meir D. Katz
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Erin Cleary
  ,
  Daniel Priest
• Bloomberg: Senate’s Offshore Tax Ideas Could Be a ‘Goldmine’ for Some Companies
  13 November 2017
• The Senate Tax Reform Proposal
  13 November 2017
  Michael Bolotin
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Adele M. Karig
  ,
  Rafael Kariyev
  ,
  Meir D. Katz
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Erin Cleary
  ,
  Daniel Priest
• The “Tax Cuts and Jobs Act” – How It Impacts the Healthcare Industry
  7 November 2017
  Andrew L. Bab
  ,
  Jennifer L. Chu
  ,
  Mark P. Goodman
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Maura Kathleen Monaghan
  ,
  Kevin Rinker
  ,
  Jacob W. Stahl
• House Releases Sweeping Tax Reform Legislation
  3 November 2017
  Michael Bolotin
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Adele M. Karig
  ,
  Rafael Kariyev
  ,
  Meir D. Katz
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Erin Cleary
  ,
  Daniel Priest
• Tax Reform Frame Released - Picture Missing
  28 September 2017
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
• Tax Court Rejects Controversial IRS Ruling Taxing Foreign Investors on Sales of Partnership Interests
  19 July 2017
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Peter F.G. Schuur
• IRS Issues Guidance on ‘North-South’ Transactions
  5 May 2017
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Peter F.G. Schuur
  ,
  Daniel Priest
• The Trump Tax Reform Proposals
  27 April 2017
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Peter F.G. Schuur
  ,
  Rafael Kariyev
• Tax Reform on the Horizon
  21 November 2016
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
• Still in the Waiting Room: Outlook for the Healthcare Industry Under the Trump Administration
  15 November 2016
  Andrew L. Bab
  ,
  Jennifer L. Chu
  ,
  Gary M. Friedman
  ,
  Mark P. Goodman
  ,
  Maura Kathleen Monaghan
  ,
  Kevin Rinker
  ,
  Jacob W. Stahl
• Finalized Section 385 Regulations Ease Burdens on Private Equity Industry
  25 October 2016
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Adele M. Karig
  ,
  Peter F.G. Schuur
  ,
  Rafael Kariyev
• 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
• Treasury and IRS Issue Final Regulations Restricting Earnings Stripping Through Related-Party Debt
  18 October 2016
  Michael Bolotin
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Burt Rosen
  ,
  Peter F.G. Schuur
• Treasury and IRS Provide New Spin-off Guidance
  19 July 2016
  Michael Bolotin
  ,
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Peter F.G. Schuur
• Treasury's Sweeping Proposed Regulations Attack Related-Party Debt
  8 April 2016
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Burt Rosen
  ,
  Peter F.G. Schuur
• Treasury Issues Regulations Imposing Additional Restrictions on Inversion Transactions
  7 April 2016
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Peter F.G. Schuur
• Treasury Issues Additional Guidance Relating to Inversion Transactions
  23 November 2015
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Peter F.G. Schuur
• European State Aid Cases: 42 Steps to Guide You Through
  23 October 2015
  Gary M. Friedman
  ,
  Burt Rosen
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Richard Ward
  ,
  Cécile Beurrier
• 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
• The Inversion Craze: What You Need to Know
  Fall 2014
  Gary M. Friedman
  ,
  Andrew L. Bab
  ,
  Kevin Rinker
• U.S. Treasury Department Tries to Curtail Inversion Transactions
  23 September 2014
  Gary M. Friedman
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
• The Discreet Charm of the Inversion Rules
  8 September 2014
  Tax Notes
  Gary M. Friedman
• Lot of Inversion Talk, but Do You Know the Basics?
  7 August 2014
  Law360
  Andrew L. Bab
  ,
  Gary M. Friedman
  ,
  Kevin Rinker
• Covering The Capital Structure: The Seller Note
  March 2012
  The M&A Lawyer
  Franci J. Blassberg
  ,
  Paul D. Brusiloff
  ,
  Gary M. Friedman
• The Private Equity Report
  Fall 2011
  Franci J. Blassberg
  ,
  Jonathan F. Lewis
  ,
  Jeffrey E. Ross
  ,
  Jonathan E. Levitsky
  ,
  Scott B. Selinger
  ,
  Michael P. Harrell
  ,
  Satish M. Kini
  ,
  Rebecca F. Silberstein
  ,
  Gregory J. Lyons
  ,
  Paul D. Brusiloff
  ,
  Gary M. Friedman
  ,
  M. Natasha Labovitz
  ,
  Maurizio Levi-Minzi
  ,
  Paul M. Rodel
• IRS Releases Proposed Section 892 Regulations; Private Equity Fund Investments By Foreign Government Partners Potentially Affected
  2 November 2011
  Gary M. Friedman
  ,
  Peter A. Furci
  ,
  Matthew D. Saronson
  ,
  Peter F.G. Schuur
  ,
  Rafael Kariyev
• LSTA Publishes New Model Credit Agreement Tax Provisions
  26 September 2011
  Burt Rosen
  ,
  Gary M. Friedman
  ,
  Daniel Priest
• Welcome Tax Relief for the Deductibility of Certain Investment Banking Fees
  8 April 2011
  Gary M. Friedman
  ,
  Peter F.G. Schuur
• Contingent Value Rights in Healthcare M&A
  April 2011
  Insights
  Andrew L. Bab
  ,
  Gary M. Friedman
• Welcome Tax Relief for the Deductibility of Certain Investment Banking Fees
  March 2011
  Worldtrade Executive Practical U.S./Domestic Tax Strategies
  Gary M. Friedman
  ,
  Peter F.G. Schuur
• Acquisition of Brazilian Companies by U.S. Companies
  November 2010
  Tax Management International Journal
  Gary M. Friedman
• Getting PIK'ed Off
  19 July 2010
  The Deal Pipeline and The Deal
  Gary M. Friedman
• The Private Equity Report
  Winter 2010
  Franci J. Blassberg
  ,
  Matthew E. Kaplan
  ,
  Geoffrey P. Burgess
  ,
  Stuart Hammer
  ,
  Richard Ward
  ,
  Gary M. Friedman
  ,
  Andrew L. Bab
• The Trouble with Toggles: The AHYDO Rules and PIK-Toggle Debt
  15 March 2010
  Tax Notes
  Gary M. Friedman
  ,
  Rafael Kariyev
• Protocol to the France-U.S. Tax Treaty Enters into Force
  20 January 2010
  Pierre-Pascal Bruneau
  ,
  Gary M. Friedman
  ,
  Cécile Beurrier
• Protocol to the France-U.S. Tax Treaty Enters into Force
  15 January 2010
  Practical U.S./International Tax Strategies and Practical European Tax Strategies
  Pierre-Pascal Bruneau
  ,
  Gary M. Friedman
  ,
  Cécile Beurrier
• Tax, Tax, Tax: The Not-so-Bad, The Bad and the Ugly
  October 2009
  Gary M. Friedman
  ,
  Matthew D. Saronson
• The Private Equity Report
  Spring 2009
  Franci J. Blassberg
  ,
  Andrew L. Bab
  ,
  Kenneth J. Berman
  ,
  Gary M. Friedman
  ,
  Richard F. Hahn
  ,
  Peter J. Irwin
  ,
  Marcia L. MacHarg
  ,
  Nicole Levin Mesard
  ,
  Kevin Rinker
  ,
  Matthew D. Saronson
  ,
  Philipp von Holst
• Stimulus Legislation Provides Tax Relief for Companies that Deleverge or Modify Outstanding Debt
  9 June 2009
  VC Experts
  Gary M. Friedman
  ,
  Peter F.G. Schuur
• Obama Administration Proposes International Tax Reform
  5 May 2009
  Gary M. Friedman
  ,
  Peter F.G. Schuur
  ,
  Robert J. Staffaroni
  ,
  Matthew D. Saronson
• The Private Equity Report
  Winter 2009
  Franci J. Blassberg
  ,
  Gregory V. Gooding
  ,
  Gary M. Friedman
  ,
  Peter F.G. Schuur
  ,
  Geoffrey Kittredge
  ,
  Kevin Rinker
  ,
  Meir D. Katz
  ,
  William D. Regner
  ,
  Jeffrey P. Cunard
  ,
  Robert F. Quaintance, Jr.
  ,
  Richard F. Hahn
  ,
  Jasmine Ball
• Stimulus Bill Provides Tax Relief for Companies that Deleverage or Modify Outstanding Debt
  12 February 2009
  Peter F.G. Schuur
  ,
  Gary M. Friedman
• The Private Equity Report
  Fall 2007
  Lord Goldsmith KC
  ,
  Franci J. Blassberg
  ,
  Paul S. Bird
  ,
  Jonathan E. Levitsky
  ,
  Kevin M. Schmidt
  ,
  John M. Vasily
  ,
  Gary M. Friedman
  ,
  Elizabeth Pagel Serebransky
  ,
  Michael Diz
  ,
  E. Drew Dutton
  ,
  Peter Hockless
• The Private Equity Report
  Winter/Spring 2007
  Katherine Ashton
  ,
  Kenneth J. Berman
  ,
  Peter A. Furci
  ,
  Michael P. Harrell
  ,
  Gary M. Friedman
  ,
  Michael J. Gillespie
  ,
  Jennifer J. Burleigh
  ,
  Paul R. Berger
  ,
  Geoffrey P. Burgess
  ,
  David F. Hickok
  ,
  Franci J. Blassberg
• The Private Equity Report
  Summer 2003
  Michael P. Harrell
  ,
  Marwan Al-Turki
  ,
  Adele M. Karig
  ,
  Gary M. Friedman
  ,
  Andrew L. Bab
  ,
  David A. Brittenham
  ,
  Alan J. Davies
  ,
  Franci J. Blassberg
  ,
  Jeffrey P. Cunard
  ,
  Kenneth J. Berman
• The Private Equity Report
  Winter 2003
  Paul S. Bird
  ,
  Franci J. Blassberg
  ,
  Michael P. Harrell
  ,
  William D. Regner
  ,
  Gary M. Friedman
  ,
  Gregory V. Gooding
  ,
  Geoffrey Kittredge
  ,
  David F. Hickok
  ,
  Dr. Thomas Schürrle
  ,
  James A. Kiernan III
  ,
  Jonathan E. Levitsky
• The Private Equity Report
  Summer 2001
  Franci J. Blassberg
  ,
  David F. Hickok
  ,
  Dr. Thomas Schürrle
  ,
  Gary M. Friedman
  ,
  Woodrow W. Campbell, Jr.
  ,
  Paul S. Bird
  ,
  Wolcott B. Dunham, Jr.
  ,
  Peter A. Furci
  ,
  Andrew N. Berg
  ,
  Margaret Andrews Davenport
• The Private Equity Report
  Spring 2001
  Franci J. Blassberg
  ,
  William B. Beekman
  ,
  Elizabeth Pagel Serebransky
  ,
  Andrew L. Bab
  ,
  Gary M. Friedman
  ,
  Woodrow W. Campbell, Jr.