McDermott Will & Schulte, a global law firm

William Pomierski wrote this bylined article discussing proposed IRS regulations on deemed distributions of stock and stock rights under Code Sec. 305(c). “The Proposed Regulations, while not answering all pertinent questions, attempt to provide clarity on the question of whether certain adjustments with respect to stock rights result in deemed distributions for purposes of Code Secs. 305(b) and 301,” Mr. Pomierski wrote.