In this week’s blog post, we present a select reading list that has helped us keep up with recent legislative developments around equity and executive compensation. To read the full article in Mercer Capital’s Financial Reporting Blog, click: Win Some, and Then Some: Equity Compensation Tax Reform. This article is republished from Mercer Capital’s Financial Reporting Blog. It is reprinted with permission. To subscribe to the blog, visit: http://mercercapital.com/category/financialreportingblog/.
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Understanding the fractions rule can enable tax-exempt organizations to invest in partnerships that hold interests in debt-financed real property without being subject to the tax on unrelated business income under Section 512. Michael Hoffman, CPA, Washington, explains. To read the full article in The Tax Advisor, click: What Proposed Regulations on the Fractions Rule Mean for Tax-Exempt Organizations.
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Regulations Finalize Reporting Rules for Debt Instruments The Internal Revenue Service on Wednesday issued final regulations on the rules for brokers to report transactions involving debt instruments and options, including original issue discount. The rules finalize temporary and proposed rules issued last year, with a few changes in response to comments. Sally P. Schreiber senior editor for The Tax Adviser, explains. To read the full article in The Tax Adviser, click: Final Regulations Govern Sec. 6045 Reporting of Debt Instruments by Brokers.