Dividend Equivalent Payments Proposed Regulations’ Effective Date Postponed One Year
Willkie Farr & Gallagher
September 6, 2012
3 pages
IRS Issues Regulations Re: Withholding of "Dividend Equivalents"
Treasury Extends Effective Date of Temporary Regulations on Dividend Equivalent Payments
Akin Gump
August 31, 2012
1 page
Treasury Takes Aim At Equity-Linked Instruments: Proposed Treasury Regulations Expand the Scope of Dividend Equivalent Payments Subject to U.S. Withholding Tax 
New “Dividend Equivalent” Withholding Regulations
King & Spalding
February 20, 2012
US Treasury proposal clarifies withholding on dividend-linked swap payments
Allen & Overy
July 30, 2012
Section 871(m) Guidance on Treatment of Dividend Equivalent Payments
Alston + Bird
February 15, 2012
New Temporary and Proposed Tax Regulations on Dividend Equivalents
Schulte Roth & Zabel
February 9, 2012
Mortal or Venial? Section 871(m) and the Seven Deadly Sins of Equity Swaps
Stroock
February 6, 2012
New Rules for U.S. Withholding on Dividend-Equivalent Payments
Katten
February 6, 2012
IRS and Treasury Publish New Rules Regarding Payments of Synthetic Dividends
Ropes & Gray
February 3, 2012
