September 3, 2014
Intercompany Tax Allocation Agreements
In June, 2014, the Board of Governors of the Federal Reserve System, The Federal Deposit Insurance Corporation and the Office of the Comptroller of the Currency issued FIL 30-2014, “Intercompany Tax Allocation Agreements.” The regulation provides guidance on tax allocation policies in the instances where a Holding Company Structure exists. As a reminder, compliance is required no later than October 31, 2014.
