Sep 3, 2020 - KPMG report: Highlights of final BEAT regulations under section 59A

Sep 1, 2020 - Final regulations: BEAT provisions under section 59A (text of regulations)

Aug 24, 2020 - Final regulations: “BEAT” provisions under section 59A, OIRA review completed

Aug 5, 2020 - Final regulations pending OIRA review: “BEAT” provisions under section 59A

Dec 12, 2019 - KPMG report: Analysis of final regulations and additional proposed regulations under section 59A (“BEAT”)

Dec 9, 2019 - KPMG report: “BEAT” final regulations, provisions applicable to insurance companies

Dec 2, 2019 - KPMG report: Initial impressions, final regulations under section 59A (“BEAT”)

Dec 2, 2019 - Regulations implementing BEAT rules (text of regulations)

Nov 11, 2019 - BEAT final regulations; OIRA review completed

Sep 17, 2019 - Regulations under section 59A or “BEAT” provisions (pending OIRA review)

Dec 12, 2019 - KPMG report: Analysis of final regulations and additional proposed regulations under section 59A (“BEAT”)

Dec 2, 2019 - KPMG report: Initial impressions, proposed regulations under section 59A (“BEAT”)

Dec 2, 2019 - Regulations implementing BEAT rules (text of regulations)

Nov 11, 2019 - BEAT proposed regulations; OIRA review completed

Sep 17, 2019 - Regulations under section 59A or “BEAT” provisions (pending OIRA review)

Mar 5, 2019 - Proposed “BEAT” regulations, hearing scheduled for March 25

Dec 19, 2018 - KPMG report: “BEAT” proposed regulations, provisions applicable to insurance companies

Dec 17, 2018 - KPMG report: Analysis and observations about “BEAT” proposed regulations

Dec 17, 2018 - Proposed regulations on “BEAT” released to Federal Register

Dec 14, 2018 - KPMG report: Initial impressions, proposed regulations under section 59A (“BEAT”)

Dec 13, 2018 - Proposed regulations implementing “BEAT” provision under section 59A (text of regulations)

Dec 13, 2018 - OIRA review completed; proposed regulations implementing “BEAT” provision

Nov 6, 2018 - Proposed regulations implementing “BEAT” provision, pending OIRA review

Apr 2, 2018 - Initial impressions on Notice 2018-28, computing business interest expense limitation under section 163(j) (references interaction with BEAT)

Apr 12, 2019 - JCT overview of “BEAT” provisions under section 59A

Sep 6, 2018 - IRS provides draft version of Form 8991 for “BEAT” reporting

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