HeyJaredLeon H. Rittenberg III
- Indexed articles, last 90 days
- 11
- Latest publication
- Sep 29, 2026
- Outlet visibility, for Mondaq
- Top 500K sites
- Earliest in this view
- Jul 9, 2026
Latest articles
MARAD Proposes First Major Overhaul Of Capital Construction Fund Regulations In Nearly 50 Years (opens the original)
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The Maritime Administration (MARAD) has published a notice of proposed rulemaking that would substantially revise the regulations governing the Capital Construction Fund (CCF) Program, found at 46 CFR Part 390. Published in the Federal Register on September 22, 2026, this is the first comprehensive update to the CCF regulations since MARAD first introduced them in 1976. The CCF Program allows owners and operators of U.S. flagged vessels to defer federal income tax on earnings deposited into a CC
Second Circuit Furthers Circuit Split By Affirming Functional Test For “Limited Partner” Self-Employment Tax Exception (opens the original)
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The Second Circuit has affirmed the Tax Court’s rulings against Soroban Capital Partners LP, holding that the firm’s three principals were not “limited partners” for purposes of the self-employment tax exclusion found in I.R.C. § 1402(a)(13), despite formally holding limited partner status under Delaware law. Under the Internal Revenue Code, a partner’s distributive share of partnership income is generally treated as self-employment income subject to the 15.3 percent self-employment tax on incom
MARAD Overhauls Title XI Vessel And Shipyard Financing Regulations (opens the original)
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On August 28, 2026, the Maritime Administration (MARAD) published an interim final rule rewriting the regulations governing the Vessel and Shipyard Financing Program, commonly known as the Title XI Program, found at 46 CFR Part 298. The rule took effect immediately upon publication, though MARAD is accepting public comments through October 27, 2026. This is the first comprehensive revision of the Title XI regulations since they were originally promulgated in 1978, and the changes significantly a
IRS Proposes To Ease Form 1041-A Filing Burden For Trusts With Passthrough Charitable Deductions (opens the original)
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The Treasury Department and IRS have issued proposed regulations that would eliminate an information-return filing requirement for certain trusts whose only charitable contribution deductions flow from a partnership or S corporation in which the trust holds an interest. The proposed rule, published for public inspection under REG-109082-25 and scheduled for formal publication in the Federal Register on August 17, 2026, responds directly to complaints from practitioners that the current filing re
Leon Rittenberg III And Kevin Naccari Featured In State Affairs (opens the original)
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Liskow attorneys Leon Rittenberg III and Kevin Naccari were recently featured in State Affairs – Louisiana’s Guest Column. Their article, “House-Passed Defense Bill Would Rewrite Maritime Rules,” breaks down how the FY27 National Defense Authorization Act introduces the broadest rewrite of federal maritime law in a generation. Their analysis covers major proposed updates to shipbuilding frameworks, cargo preference rules, and the Jones Act. Read the full article here. The content of this article
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