10/9/2008: Certain Tax Provisions of the Economic Emergency Stabilization Act of 2008 and IRS Guidance Relating to the Economic Crisis (Morgan, Lewis & Bockius LLP)
Excerpt: "Specifically, the Act contains provisions that: provide special rules with respect to executive compensation paid by employers participating in the Troubled Assets Relief Program (TARP); treat certain sales of Fannie Mae or Freddie Mac preferred stock by financial institutions as giving rise to ordinary income or loss; prevent the deferral of certain compensation from 'tax indifferent' parties . . . ."
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