Cravath partner Andrew W. Needham participated in the University of Chicago Law School’s 72nd Annual “Federal Tax Conference,” which was held from November 8‑9, 2019. Andy was the lead presenter on a panel that focused on how guaranteed payments for the use of capital (“GPUCs”) will be impacted by proposed regulations, and presented a paper entitled “GPUCs in a Post‑Tax Reform World: The Proposed Taxation of (Some) Preferred Returns as Interest.”
Please click here to read the full paper.