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Expert Analysis

Reopening Door To Leveraged Partnership Contribution Deals

By Andrew Mason, David Spitzer, Isaac Wheeler and Michelle Lu (July 17, 2018, 9:46 AM EDT) -- The U.S. Treasury Department has issued proposed regulations that would reinstate certain prior rules regarding partnership disguised sales and allocation of partnership liabilities. The new proposed regulations would no longer effectively treat all partnership liabilities as nonrecourse liabilities for disguised sale purposes. However, the new proposed regulations would retain prior regulations that do not recognize "noncommercial" guarantees and similar arrangements — including so-called "bottom-dollar" guarantees....

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