On December 22, 2017, the US Internal Revenue Code (“IRC”) underwent a major overhaul through the enactment of the bill informally known as the “Tax Cuts and Jobs Act” (the “Tax Act”).
Mayer Brown’s Tax Transactions and Banking & Finance practices closely monitored the Tax Act throughout the legislative process and, in this Legal Update, provide a condensed overview of some of the provisions of the Tax Act applicable to leveraged lending transactions and their potential impacts on documentation and structuring.
Mayer Brown’s Tax Transactions and Banking & Finance practices closely monitored the Tax Act throughout the legislative process and, in this Legal Update, provide a condensed overview of some of the provisions of the Tax Act applicable to leveraged lending transactions and their potential impacts on documentation and structuring.
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