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Thomas A. Humphreys Thomas A. Humphreys

Partner
Primary Office: New York

Email: thumphreys@mofo.com
Phone: (212) 468-8006
Fax: (212) 468-7900

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Legal Updates & News
10/20/2008   New Tax Rules Re Certain Investment Fund Managers’ Deferred Compensation
07/31/2008   Congress Enacts New Laws Affecting REITs
06/25/2008   Revenue Ruling 2008-31: IRS Rules That A Swap Interest in A Broad-Based U.S. Real Estate Index Is Not a U.S. Real Property Interest Under FIRPTA
06/16/2008   Tales from the Credit Crunch: Selected Issues in the Taxation of Financial Instruments and Pooled Investment Vehicles
First published in Journal of Taxation of Financial Products by CCH June 2008. Click here to visit the CCH website.
12/13/2007   Exchange-Traded Notes: IRS Fires a Shot Across the Bow of “Wait and See” Taxation
11/20/2007   The U.S. Tax Treatment of Exchange-Traded Notes – The Brewing Battle Between Mutual Fund Advisers and ETN Sponsors
08/22/2007   Hedge Fund Failure Predictions and Strategies: How to Catch a Falling Knife and Not Get Cut
06/27/2007   New Proposed Legislation to Tax Income Derived From “Carried” Partnership Interests as Ordinary Income
06/21/2007   New Proposed Legislation Would Tax Certain Publicly Traded Partnerships As Corporations
05/29/2007   IRS Issues Guidance Relating to the Treatment of Foreign Currency Gains of Real Estate Investment Trusts
04/13/2007   The Current Debate About the Federal Income Tax Treatment of “Carried” Interests – Status and Possible Approaches
11/07/2006   IRS Issues Proposed Regulations that Modify the Rules on the Disclosure of Reportable Transactions, Material Advisor Disclosure Rules and List Maintenance Requirements