On-Demand Learning

Tax

Corporate

Recorded on: Sep. 23, 2013

Taken from the Web Program Building a Law Department IP Licensing Program 2013: Driving Shareholder Value Recorded September, 2013 in San FranciscoAccounting and Tax Issues in Patent Licensing [00:48:15] Revenue recognition Tax considerations Offshoring IP and other structural issues Forecasting and Modeling The purchase price of this segment includes the following article(s) from the Course Handbook available online: Presentation Material Accounting ...

From the program: Consolidated Tax Return Regulations 2013

Released on: Mar. 12, 2013

During the past eighteen years, the Department of the Treasury and the Internal Revenue Service have substantially revised the consolidated return regulations. These changes, coupled with legislative developments, judicial decisions, and published and private rulings, have dramatically changed the operating rules of consolidated returns. An understanding of these rules is critical for practitioners and corporate tax counsel who practice in this area. ...

From the program: Advanced Swaps & Other Derivatives 2012

Recorded on: Oct. 19, 2012

Taken from the Web Program Advanced Swaps & Other Derivatives 2012 recorded October, 2012 in New York. Lecture Topics  [00:53:27] Tax and Accounting  [00:53:27] Recent Tax Court decisions, Anschutz, Calloway New tax legislation addressing withholding on dividend substitutes New tax legislation affecting foreign financial institutions receiving U.S. source income (the QI-2 Rules) The purchase price of this segment ...

From the program: Advising Nonprofit Organizations 2013

Recorded on: Feb. 21, 2013

Taken from the Web Program Advising Nonprofit Organizations 2013 recorded February, 2013 in New York. Lecture Topics  [00:57:05] Formation and Start-up Issues  [00:57:05] Differences between federal exemption categories The incorporation process Primary state law issues The purchase price of this segment includes the following article from the Course Handbook available online: Formation and Start-Up ...

From the program: Basics of International Taxation 2013

Released on: Aug. 7, 2013

In a global business, the tax laws of the United States may impact transactions regardless of where the transactions take place. A working knowledge of the U. S. international tax rules is, therefore, of paramount importance to a wide variety of tax and corporate professionals.In this program, some of the world’s leading tax experts will discuss the current rules of U.S. international taxation. Each panel will focus upon a distinct international ...

Recorded on: Mar. 22, 2012

SANFORD PRESANT: Hi everybody. This is Sandy Presant for you remote folks. Up here on the panel with us today are Blake Rubin, Co-Chair. We have Jon Finkelstein from yesterday and Jim Lowy from yesterday. And we have our newest addition, Jill Darrow. Jill's going to lead us through the capital gains planning portion of this course. Jill's a partner at Katten Muchin Rosenman, having come from the Rosenman side. Jill Darrow chairs their New York tax ...

Recorded on: Dec. 21, 2011

AMY TAUB: Thank you. Greetings. My name is Amy Taub and I am a program attorney with PLI. I would like to welcome you to today's briefing, Computing Tax in the Cloud, State and International Implications. Before we begin, I have some administrative announcements. This briefing will be one hour in length. Please feel free to send questions at any time during the briefing. Please remember that you have access to materials for this briefing via the course ...

Recorded on: Apr. 27, 2010

SPEAKER 1: [UNINTELLIGIBLE] featuring Richard Larkin and company, dealing with a convertible debt instruments, and the tax issues arising there from. Richard is a partner at Ernst and Young in Washington. And he will now introduce the remainder of his panel. RICHARD LARKIN: Thank you Matthew. To my immediate right is Tom Kelly. Tom is director in the Deloitte Tax Washington National Tax office. And as a sidebar, Tom and I were actually office ...

From the program: International Tax Issues 2013

Released on: Feb. 14, 2013

As the world’s economies grow increasingly integrated, the international tax laws of the U.S. impact a greater percentage of businesses and transactions.  These international tax rules affect not only large U.S. and foreign-based multinationals, but also increasingly affect mid-sized and smaller firms, financing transactions, mergers and acquisitions, and other commercial activity.  As a result, a working knowledge of these international ...

Recorded on: Mar. 22, 2012

LESLIE H. LOFFMAN: It is my great privilege to introduce Stef Tucker, who's a partner at the law firm Venable. He is a dear, dear friend. And you know what, before anything else, he is a good soul, and that's more important than all the other things I'm about to tell you. But he is an amazing lawyer-- focuses on M&A, entity planning and structuring, asset protection and preservation, family business issues, wealth preservation-- he is a generalist ...

Recorded on: Apr. 27, 2010

[DEBT-FOR-DEBT EXCHANGES IN TROUBLED TIMES PANEL COMMENCES] MATTHEW STEVENS: So we're going to immediately start the next panel so as not to get behind and preserve the sanctity of the break. Our next panel will discuss Debt-for-Debt Exchanges in Troubled Times, a topic which has been done before, but nowhere better than here. And to moderate, we have Mike Shulman, who is a partner at Shearman & Sterling in Washington, D.C., and I believe ...

Recorded on: Jan. 27, 2011

STUART M. FINKELSTEIN: Good morning. Little do you know, this is going to be the highlight of your day, talking for two hours about tax. Now, actually, to help me a little bit, there are no tax people here, right? Anyone here a tax person? No one really willing-- ah, we have one that's willing to admit it. The rest are corporate types? Yes? Pretty much? OK. Any repeat customers? Anybody that's been to a seminar here before this seminar? No. OK. Good. ...

Recorded on: Jan. 29, 2013

STUART M. FINKELSTEIN: OK. I don't have Richard Goldberg to give me an introduction, so I guess I will introduce myself. I am Stu Finkelstein, a partner at Skadden Arps here in New York. Tax jockey. Tax guy. Been doing this, I was just telling somebody, going on 28 years. Which is a little scary. All at Skadden actually. The only job I've had. A couple ground rules. Not really ground rules. But here's the way I like to do these things. I think it's ...

Recorded on: Jan. 17, 2012

SPEAKER 1: And our next panel is the federal tax considerations panel, which we'll actually take a little break in between and then come back. And we'll finish up right before lunch, if you're following our schedule. But we're going to get started right now. And our speaker is Stuart Finkelstein. He's with Skadden, Arps, and he's the head of the firm's New York tax group where he represents clients on a wide range of tax matters, with particular ...

Recorded on: Jan. 29, 2013

Taken from the Web Program Mergers & Acquisitions 2013: Trends and Developments Recorded January, 2013 in New York Federal Tax Considerations [01:35:48] Taxable acquisitions Tax free reorganizations Asset v. stock acquisitions Merger of equals Spin-offs and split-offs Section 382 and NOL rights plans The purchase price of this segment includes the following article(s) from the Course Handbook available online: Presentation ...

Recorded on: Jun. 6, 2012

ERIC B. SLOAN: Let me introduce for you our next panelist, the sole panelist, is Brad Borden. Brad is a Professor of Law at Brooklyn Law School, where he teaches federal income tax. He focuses on partnership taxation, real estate taxation, and related matters. And Brad is going to take us through the financial analysis of non-corporate entities. BRADLEY T. BORDEN: Thanks Eric. And also thanks for inviting me to participate today. I think originally ...

Recorded on: Jan. 14, 2013

MALE SPEAKER: Good morning to everyone in the room here, and on the web. Welcome back for day two of our program. This morning, for the first segment, we're going to talk about more financial products, a different type. And then we're going to have a pause to hear from a tax practitioner about some of the tax issues that arise in this area of practice. We can never cover everything, so each year, we choose topics that seem to be topical and interesting. I ...

Recorded on: Jan. 14, 2013

Taken from the Web Program Understanding Financial Products 2013 Recorded January, 2013 in New York Flow-Through Entities and Tax Considerations [01:16:07] Considerations under the Investment Company Act Business Development Corporations (BDCs) and similar vehicles Tax treatment of flow through entities and other financial products Tax reform and other anticipated regulatory initiatives The purchase price of this segment ...

Recorded on: Mar. 22, 2012

SANFORD C. PRESANT: OK. Our next speakers are Michael Hirschfeld and Gino Bianchini. Michael Hirschfeld, former partner of mine at-- MICHAEL HIRSCHFELD: [INAUDIBLE]. SANFORD C. PRESANT: Where was it? Where was it, OK? Tell me. OK. Oh, Gino. Perfect. Wonderful. OK. SPEAKER 1: --and Presant. SANFORD C. PRESANT: He's a partner in the New York office of Dechert LLP. He specializes in international corporate workout partnership matters. He's Vice President ...

Recorded on: Feb. 21, 2013

DOREEN ODOM: It is now my pleasure to introduce you to the chair of today's program, Pamela A. Mann. Pamela Mann is chair of the Tax Exempt Organizations Group in the firm of Carter, Ledyard & Milburn, LLP, with a practice concentrated in the representation of tax exempt organizations. From 1996 to December, 2012, she was Principal in the Mann Legal Group LLC, a boutique law firm serving tax exempt organizations. From 1985 to 1995, Ms. Mann was ...

From the program: Hot Issues in Executive Compensation 2013

Recorded on: Oct. 10, 2013

Taken from the Web Program Hot Issues in Executive Compensation 2013 recorded October, 2013 in New York.Lecture Topics  [01:02:46]Tax Developments  [01:02:46] 409A Penalty Regulations and other recent 409A and 162(m) developments 409A and 162(m) pitfalls IRS enforcement initiatives The purchase price of this segment includes the following article from the Course Handbook available online: Proposed Regulations Highlight the ...

Recorded on: Apr. 27, 2010

STACEY GREENBLATT: Good morning. My name is Stacey Greenblatt. I'm a program attorney with PLI, and I'd like to welcome you to Taxation of Financial Products and Transactions 2010. Before we get started, I just want to let you know that if you visit our bookstore during the break today, you can get 35% off on today's featured book: Financial Product Fundamentals. Now I'd like introduce the chair of today's program, Matthew Stevens. Matthew is ...

Recorded on: Feb. 21, 2013

PAMELA A. MANN: OK. Break's over. I am very happy to introduce our next speaker, Dave Shevlin, who is a partner and the head of the Exempt Organizations Group at Simpson Thatcher & Bartlett in New York City. He has been with Simpson Thatcher for a number of years, where he advises a variety of international and domestic exempt organizations, including "Friends of" organizations and all forms of private foundations and public charities. He ...

From the program: IP Issues in Business Transactions 2013

Recorded on: Mar. 4, 2013

Taken from the Web Program IP Issues in Business Transactions 2013 recorded February, 2013 in San Francisco. Lecture Topics  [00:59:55] Tax Issues in IP Transactions  [00:59:55] What is “IP” from a tax perspective? What are the different interests in IP for tax purposes? What tax issues arise in deducting the costs of developing IP? What are the tax issues in buying, selling, and licensing IP?  ...

Recorded on: Mar. 22, 2012

BLAKE D. RUBIN: OK, why don't we get started. We've got some new speakers joining the panel. To my immediate right is David Levy. David is a partner at Skadden Arps here in New York City. He specializes in REIT and other real estate related tax matters. To David's right is Lary Wolf. Lary's a partner at Roberts & Holland here in the city. Roberts and Holland, for those who don't know, it's a small firm, but a very fine tax boutique. I guess they ...