Weil Tax BLOG - Feed https://tax.weil.com/contributor/stuart-goldring/ Views and developments from the Tax Department at Weil Fri, 20 Mar 2026 15:41:38 +0000 hourly 1 Proposed Treasury Regulations Update Tax Standards for Bad Debt Deductions by Regulated Financial Companies https://tax.weil.com/insights/proposed-treasury-regulations-update-tax-standards-for-bad-debt-deductions-by-regulated-financial-companies/ Fri, 05 Jan 2024 13:38:48 +0000 Devon Bodoh Joseph Pari Stuart J. Goldring Alfonso Dulcey Renan Rodriguez https://tax.weil.com/?p=2096 On December 28, 2023, the U.S. Treasury Department (“Treasury“) and the Internal Revenue Service (“IRS“) issued proposed regulations (REG-121010-17) updating the standards for when a debt instrument held by a regulated financial company or a member of a regulated financial company group will be conclusively presumed to be worthless for U.S. federal income tax purposes

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]]> On December 28, 2023, the U.S. Treasury Department (“Treasury“) and the Internal Revenue Service (“IRS“) issued proposed regulations (REG-121010-17) updating the standards for when a debt instrument held by a regulated financial company or a member of a regulated financial company group will be conclusively presumed to be worthless for U.S. federal income tax purposes

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]]> Chambers Expert Focus Weil Tax Insight Series: Bankruptcy Tax Update https://tax.weil.com/features/bankruptcy-tax-update/ Fri, 16 Jun 2023 14:15:09 +0000 Joseph Pari Stuart J. Goldring https://tax.weil.com/?p=1916 In this Chambers Expert Focus Weil Tax Insight Series podcast, Tax Co-Chair Joseph Pari and partner Stuart Goldring of discuss how corporations and non-corporate taxpayers can monetize tax losses inherent in the stock of subsidiaries. Listen to the podcast here.

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]]> Structuring a Section 363 Sale as a “G” Reorganization https://tax.weil.com/latest-thinking/structuring-a-section-363-sale-as-a-g-reorganization/ Wed, 02 Feb 2022 14:34:00 +0000 Stuart J. Goldring https://tax.weil.com/?p=1551 © 2021, Stuart J. Goldring. All rights reserved. Published by and reprinted with permission from Wolters Kluwer.1 Sales of businesses of a distressed corporation are often structured to occur as a sale under section 363 of the Bankruptcy Code (generally referred to as a “Section 363 sale”), rather than occurring outside bankruptcy and rather than pursuant

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]]> The CARES Act – Considerations for Tax-Exempt Organizations https://tax.weil.com/covid19-updates/the-cares-act-considerations-for-tax-exempt-organizations/ Tue, 07 Apr 2020 19:08:15 +0000 Jon-Paul Bernard Devon Bodoh Miriam Buhl Sarah Downie Stuart J. Goldring Lyuba Goltser Mark Hoenig Michael Nissan Ellen Odoner John O'Loughlin Joseph Pari Gregory Silbert Paul J. Wessel Weil Tax Blog http://tax.weil.com/?p=903 In response to COVID-19, a number of significant legislative and administrative steps have been taken to, among other things, ameliorate the impact of the crisis on individuals, businesses, and tax-exempt organizations. At the federal level, the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act), a ~$2 trillion stimulus package, was enacted on March

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]]> In response to COVID-19, a number of significant legislative and administrative steps have been taken to, among other things, ameliorate the impact of the crisis on individuals, businesses, and tax-exempt organizations. At the federal level, the Coronavirus Aid, Relief, and Economic Security Act (the CARES Act), a ~$2 trillion stimulus package, was enacted on March

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]]> Debt Buybacks— A Familiar Tool for New Circumstances https://tax.weil.com/covid19-updates/debt-buybacks-a-familiar-tool-for-new-circumstances/ Fri, 03 Apr 2020 15:09:00 +0000 Joseph Pari Noah Beck Devon Bodoh Robert Frastai Stuart J. Goldring Mark Hoenig Graham Magill http://tax.weil.com/?p=899 As a result of the recent COVID-19 health crisis and related market volatility, an increasing number of bank loans and high yield bonds are trading below par. These current market conditions present attractive de-levering opportunities for leveraged companies able to buy back their own debt, as well as sponsors seeking to purchase debt of their

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]]> As a result of the recent COVID-19 health crisis and related market volatility, an increasing number of bank loans and high yield bonds are trading below par. These current market conditions present attractive de-levering opportunities for leveraged companies able to buy back their own debt, as well as sponsors seeking to purchase debt of their

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]]> Managing the Tax Impact of Debt Restructuring in the Wake of COVID-19 https://tax.weil.com/covid19-updates/managing-the-tax-impact-of-debt-restructuring/ Fri, 20 Mar 2020 22:28:18 +0000 Joseph Pari Stuart J. Goldring Mark Hoenig https://tax.weil.com/?p=883 Many businesses are—or soon will be—unable to meet their obligations. Not all businesses in distress are unsuccessful; sometimes, as in the economic circumstances arising from the novel coronavirus (COVID-19) and the governmental directives tailored to address the related public health issues, even successful businesses must confront closures and steep declines in demand that could not

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