LIBOR Phase Out

Requests for 2021-2022 IRS Priority Guidance Plan
Requested items for inclusion on the Internal Revenue Service’s (IRS) 2021-2022 Priority Guidance Plan.

Tax Considerations for LIBOR Transitions (201 Series)
This webinar discusses the tax considerations for contracts transitioning from the London Interbank Offering Rate (LIBOR) to other interest rates. The webinar details requirements for modifications eligible for relief under…

Requests for 2020-2021 IRS Priority Guidance Plan
Requested items for inclusion on the Internal Revenue Service’s (IRS) 2020-2021 Priority Guidance Plan.

Response to Proposed Regulations Relating to Tax Consequences of IBOR Transitions
Comments sent to the Internal Revenue Service (IRS) and the U.S. Department of Treasury’s Office of Tax Policy (OTP) with respect to Prop. Treas. Reg. Section 1.1001-6 and the proposed…

Requests for 2019-2020 IRS Priority Guidance Plan
Requested items for inclusion on the Internal Revenue Service’s (IRS) 2019-2020 Priority Guidance Plan.

Comments on When Tax-Exempt Obligations are Treated as Retired (2019)
Comments sent to the Internal Revenue Service (IRS) and U.S. Department of Treasury’s Office of Tax Policy (OTP) with respect to Proposed Treasury Regulation Section 1.150-3 and proposed amendments to…