January 07, 2022
US IRS Releases Final Regulations Addressing IBOR Transition
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To read complete article visit Eye On IBOR Transition Blog
On 30 December 2021, the U.S. Internal Revenue Service (IRS) published final regulations for IBOR transition. Our 7 January 2022 Legal Update provides background on the principle U.S. federal income tax concern with IBOR-related amendments to existing contracts, an overview of previous IRS guidance aimed at addressing the concern, the types of modifications that can fit within the final regulations, the relief provided for modifications that do fit, and a few questions left open by the IRS.
Read the full Legal Update (PDF)
The post US IRS Releases Final Regulations Addressing IBOR Transition appeared first on Eye on IBOR Transition.
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