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Insight

New Law Significantly Expands QSBS Benefits

by SeoJung Park, Peter Elias and Eric Wall
2 minute read | July.07.2025

On July 4, 2025, President Trump signed into law the “One Big Beautiful Bill Act” that significantly expands the tax benefits available for qualified ...

Insight

Risk and Reward: How Starting Your Business as an LLC Could Impact QSBS Tax Savings

4 minute read | March.18.2025

As a founder, deciding how to organize your business is a crucial first step. Our team explores the advantages that come with beginning as an LLC.

Insight

UK Founder Series: Flip Back from the U.S. – Key U.S. Tax Considerations

by Jamie Moore, SeoJung Park, Eric Wall and Kristy Hart
8 minute read | January.30.2025

In the twenty-eighth instalment of Orrick's UK Founder Series, we discuss key U.S. tax considerations to keep in mind when weighing a flip-back ...

Insight

Deducting Success Fees in M&A Sell-Side Transactions: Guidance for Private Equity Portfolio Companies

by Daniel Lopez, Eric Wall, Peter Elias and Kyle Zhu
3 minute read | March.12.2024

How should private equity portfolio companies go about handling sell-side success fees?

Insight

IRS Issues Direct Pay and Transferability Proposed Regulations

by Wolfram Pohl, Christopher Moore, John Narducci, Peter Connors, John Stanley and Eric Wall
16 minute read | July.20.2023

On June 14, 2023, the IRS and Treasury issued proposed regulations (the “Proposed Regulations”) under two novel provisions of the Inflation Reduction ...

Insight

Silicon Valley Bank Collapse Highlights QSBS Issues

by SeoJung Park, Peter Elias, Eric Wall and Steven Malvey
7 minute read | March.21.2023

In the wake of Silicon Valley Bank’s failure earlier this month, many technology companies are re-examining their treasury management programs.

Insight

How Businesses Can Provide Tax-Free Financial Assistance to Employees

by Kimberly M. Loocke, Eric Wall and Julia C. Riechert
May.12.2020

Orrick’s Kimberly Loocke, Eric Wall and Julia Riechert have co-authored an article in Forbes.

Insight

COVID-19 Disaster Relief Payments Under Section 139

by Eric Wall, Julia C. Riechert and Kimberly M. Loocke
April.27.2020

A simple way for businesses to provide tax-free economic relief to workers.

Insight

FFCRA Guidance from the IRS: How To Secure Tax Credits for COVID-19 Leave Payments

by Lisa Lupion and Eric Wall
5 minute read | April.02.2020

On March 31, 2020, the IRS issued “COVID-19-Related Tax Credits for Required Paid Leave Provided by Small and Midsize Businesses FAQs” to help small ...

Insight

IRS Outlines New Process for Voluntary Disclosures

by Wolfram Pohl and Eric Wall
December.20.2018

On November 29, 2018, the Internal Revenue Service (the "IRS") published a memorandum (the "Memorandum") dated November 20, 2018, outlining the new ...

Insight

U.S. Tax Reform Has a Profound Impact on Inbound Investment

March.09.2018

The current focus of the international tax community is on the United States, and for good reason.

Insight

Tax Alert Regarding the Impact of the Senate Bill on the Energy Industry

December.06.2017

Early Saturday morning the Senate passed its tax bill by a vote of 51 to 49. Here are the highlights most relevant for the energy industry.