UPDATE: Citigroup Upgrades SeaWorld Entertainment as IRS Overhang is Apt to Wane

In a report published Tuesday, Citigroup analyst Jason B. Bazinet upgraded the rating on SeaWorld Entertainment (NYSE: SEAS ) from Neutral to Buy, and raised the price target from $30.00 to $40.00. In the report, Citigroup noted, “Recall, in June 2013 the IRS formed a new working group to examine