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    Karl Fryzel Quoted on Federal Tax Regulations to Watch in 2019 in Law360

    Articles

    Karl Fryzel, Co-Chair of Locke Lord’s Tax Department, was quoted in a Law360 article covering ongoing developments regarding the 2017 Tax Act and implementing regulations to watch heading into 2019. Fryzel spoke about the need for guidance under the provision of the Tax Cuts and Jobs Act of 2017 that limits fund managers’ preferential tax rate on carried interest earnings, saying the new regulations may clarify ambiguities. He also spoke about the need to address current uncertainty about the regulations governing investment in opportunity zones. “I think the IRS has been rather slow to help the taxpaying community to take advantage of this new provision the way Congress intended it to be taken advantage of,” he said.

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