O’Melveny Team Authors Article on Proposed IRS Changes to Taxation of Foreign Governments

July 12, 2012

O’Melveny & Myers LLP partners Luc Moritz and Peter Ritter and counsel Bryan Kelly co-authored the article “The New Limited Partner Exception Under Section 892: How Helpful Is It?” in the Summer 2012 issue of The Real Estate Finance Journal. The article provided an overview of the proposed IRS rules, explained the shortcomings that could render them ineffective, and detailed how they could make Section 892 planning even more complex.


Moritz and Kelly reside in O’Melveny’s Los Angeles office. Ritter resides in the Firm’s San Francisco office. All are members of O’Melveny’s Tax Practice.