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Adobe PDFIRS and Treasury Issue Long-Awaited Guidance on Corporate Inversions and “Disqualified Stock”
James R. Barry, Jason S. Bazar, Michael K. Marion, Lee Morlock; Mayer Brown LLP;
Legal Alert/Article
January 31, 2014, previously published on January 27, 2014
On January 16, 2014, the Internal Revenue Service (the “IRS”) and the Treasury Department (the “Treasury”) issued longawaited temporary and proposed regulations under Code section 7874 relating to corporate inversions (the “Regulations”).