The Congressional Research Service reviewed draft Merger Guidelines proposed by the DOJ and FTC, early responses to the proposed draft and policy considerations for Congress.
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The Internal Revenue Service proposed crypto broker reporting regulations.
In recent analysis, Fried Frank Partner Jason Schwartz addressed the IRS's recently issued notice confirming that consensus-layer staking rewards are taxed at fair market value when the staker has dominion and control over them.
The FTC proposed amendments to "redesign" the premerger notification process to improve the "efficiency and effectiveness" of the initial review process for certain mergers and acquisitions.
In recent analysis, Fried Frank Partner Jason Schwartz addressed the IRS's recently issued guidance on the treatment of NFTs as "collectibles" for U.S. tax purpose.