Grant Thornton uses cookies to monitor the performance of this website and improve user experience

To find out more about cookies, what they are and how we use them, please see our privacy notice, which also provides information on how to delete cookies from your hard drive.

Our advisors are available to help you. Please contact your local office for their reopening status. Click here for your local office.

article banner
Tax Alerts

Changes to US related-party debt regulations

Marilyn Hayre 27 Oct 2016

On October 13, the US Treasury Department and the IRS released new final and temporary Section 385 regulations (TD 9790) addressing the treatment of related-party debt. The regulations, initially proposed in April, were seen in some quarters as controversial in the way they limit previously commonplace business transactions that involve related parties—for example, cash pooling—as well as common treasury management techniques.

Find out more about US related-party debt regulations. [ 129 kb ]

Read more related party debt cover
Download PDF [129 kb]

© 2021 Grant Thornton LLP -  A Canadian member of Grant Thornton International Ltd - All rights reserved. "Grant Thornton” refers to the brand under which the Grant Thornton member firms provide assurance, tax and advisory services to their clients and/or refers to one or more member firms, as the context requires. Grant Thornton International Ltd (GTIL) and the member firms are not a worldwide partnership. GTIL and each member firm is a separate legal entity. Services are delivered by the member firms. GTIL does not provide services to clients. GTIL and its member firms are not agents of, and do not obligate, one another and are not liable for one another’s acts or omissions.