Tax Court Decision Interprets Profits Interest “Safe Harbor” under IRS Rev. Proc. 93-27
Proskauer's Employee Benefits & Executive Compensa
MAY 23, 2023
The Tax Court’s May 3, 2023, decision in ES NPA Holding, LLC v. The Tax Court further stated that “[it does] not view Revenue Procedure 93‑27 in such a restricted manner, but rather view[s] [Revenue Procedure 93‑27] as administrative guidance on the treatment of the receipt of a partnership profits interest for services.”
52 
Let's personalize your content