Weil Tax BLOG - Feed https://tax.weil.com/contributor/chayim-neubort/ Views and developments from the Tax Department at Weil Fri, 20 Mar 2026 15:41:38 +0000 hourly 1 Notice 2023-7 Provides Guidance for Applying Corporate Alternative Minimum Tax https://tax.weil.com/insights/notice-2023-7-provides-guidance-for-applying-corporate-alternative-minimum-tax/ Mon, 09 Jan 2023 14:20:40 +0000 Devon Bodoh Joseph Pari Chayim D. Neubort Adam Romig https://tax.weil.com/?p=1821 The Inflation Reduction Act of 2022 (“IRA”) introduced a corporate alternative minimum tax (“CAMT”) on an “applicable corporation’s” (“Applicable Corporation”) financial statement income. The CAMT is applicable for taxable years beginning after December 31, 2022 and imposes a 15% minimum tax on a corporation’s “applicable financial statement income” (“AFSI”). To be an Applicable Corporation, the

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]]> The Inflation Reduction Act of 2022 (“IRA”) introduced a corporate alternative minimum tax (“CAMT”) on an “applicable corporation’s” (“Applicable Corporation”) financial statement income. The CAMT is applicable for taxable years beginning after December 31, 2022 and imposes a 15% minimum tax on a corporation’s “applicable financial statement income” (“AFSI”). To be an Applicable Corporation, the

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]]> Determining Public Overlapping Shareholders in RMT Transactions https://tax.weil.com/features/determining-public-overlapping-shareholders-in-rmt-transactions/ Wed, 24 Apr 2019 13:42:01 +0000 Chayim D. Neubort http://tax.weil.com/?p=597 In a recent private letter ruling (PLR 20190004, released on March 8, 2019), the IRS continued its recent trend of taking a practical approach in allowing public companies to rely on publicly filed information to determine common, overlapping ownership for purposes of the so-called “Reverse Morris Trust” (RMT) change- of-control provisions applicable to tax-free spinoffs. 

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]]> In a recent private letter ruling (PLR 20190004, released on March 8, 2019), the IRS continued its recent trend of taking a practical approach in allowing public companies to rely on publicly filed information to determine common, overlapping ownership for purposes of the so-called “Reverse Morris Trust” (RMT) change- of-control provisions applicable to tax-free spinoffs. 

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