Jul 31, 2020 - KPMG report: Analysis of final FDII regulations

Jul 10, 2020 - KPMG report: Initial impressions of final regulations related to deduction for FDII and GILTI under section 250

Jul 9, 2020 - Final regulations: Deduction under section 250, FDII and GILTI (text of regulations)

Jun 15, 2020 - Final regulations under section 250, deduction for FDII and GILTI; OIRA review completed

May 27, 2020 - Final regulations pending OIRA review: Section 250 deduction for FDII and GILTI

May 30, 2019 - Hearing on FDII and GILTI proposed regulations, set for July 10, 2019

Mar 8, 2019 - KPMG report: Initial impressions, observations on proposed FDII, GILTI regulations under section 250

Mar 4, 2019 - Proposed regulations under section 250 for FDII deductions (text released)

Feb 23, 2019 - OIRA review completed; proposed regulations under section 250 for FDII deductions

Dec 17, 2018 - Regulations pending OIRA review, section 250 deductions for foreign-derived intangible income and GILTI

Sep 21, 2018 - IRS provides draft instructions for Form 8992 (GILTI) and re-posts Form 8993 (FDII)

Aug 23, 2018 - Proposed GILTI regulations pending OIRA review; GILTI and FDII draft forms

Sep 1, 2020 - Notice 2020-69: Future regulations to address QBAI for FDII, GILTI purposes and qualified investment property treatment

Aug 22, 2019 - Notice 2019-46: Relief for domestic partnerships or S corporations, determining GILTI amounts (initial impressions and observations)

Jun 6, 2019 - JCT overview of GILTI and FDII provisions (sections 250 and 951A)

Jan 7, 2019 - IRS final forms, instructions for implementing U.S. tax law changes

Sep 21, 2018 - IRS provides draft instructions for Form 8992 (GILTI)

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