Corporate Inversion Transactions: IRS and Treasury Issue Final and Temporary Regulations Modifying Disqualified Stock Rules Under Section 7874

Sullivan & Cromwell LLP - January 23, 2017
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On January 13, 2017, the Internal Revenue Service and the Treasury Department  published new final and temporary regulations that address inversion transactions.  The New Regulations generally finalize the previous temporary and proposed regulations while making a few technical changes.