Insights & Resources

The SEC staff report may lead to a revised definition which could create challenges for private funds’ investor qualification procedures and compliance program.

The IRS guidance provides additional safe harbors for calculating the lifecycle greenhouse gas emissions reduction percentage, including the use of an approved QAP.

The SEC’s 2024 examination priorities which will focus on key risks for private funds and exam priorities for the upcoming year.

The biofuels industry suffered a blow in the Chemoil case which pitted the alcohol fuel mixture credit against the economic substance doctrine.

The SEC has made the first material change in beneficial owner reporting in almost 50 years with updates to Regulation 13D-G.

California’s landmark legislative package places unprecedented climate reporting requirements on public and private companies that do business in California.

Those applying for the Qualifying Advanced Energy Project Credit must use the DOE eXCHANGE portal. It is now open for business. Contact Weaver if you have questions.

On June 14, Treasury and the IRS released much anticipated guidance on the transfer of certain credits in the form of proposed regulations.

The IRS issued proposed regulations on the application of the federal Superfund Tax that address a number of issues surrounding the imposition of the tax.

In the March 6 Internal Revenue Bulletin the IRS issued a statement on export tax for oil spills. Find out more about this notice and how taxpayers are affected.

In a recent decision, the First District Court of Appeals in Illinois held that book-out transactions are transfers of ownership of fuel and are subject to tax.

The SEC announced proposed rules to broaden the application of the current investment adviser custody rule beyond client funds and securities.