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Tax

Corporate

Recorded on: Mar. 7, 2013

Taken from the Web Program Consolidated Tax Return Regulations 2013 Recorded February, 2013 in New York Acquisition and Separation Issues in Consolidation [01:33:53] Proposed legislative changes that may impact acquisition and separation transactions, including the possible elimination of the section 356(a)(2) boot within gain rule and the possible repeal of section 351(g), nonqualified preferred stock; recent revisions to section 304(a)(2), redemptions ...

Recorded on: Feb. 5, 2013

Taken from the Web Program International Tax Issues 2013 Recorded January, 2013 in New York Cross Border M&A Planning [01:02:55] Acquisitions of foreign targets Acquisition of U.S. targets with foreign subsidiaries Foreign multinationals acquiring U.S. targets Section 367 developments Section 7874 developments Maximizing use of foreign cash to fund acquisitions The purchase price of this segment includes the ...

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

Taken from the Web Program Pocket MBA Summer 2012 Recorded June, 2012 in San Francisco Financial Analysis of Tax Partnerships [00:52:38] Case Study of a tax partnership illustrating: State and tax law effects on financial analysis The roles of lawyers, tax advisors, and finance professionals Best methods for computing cash flows Application of financial tools to cash flows The purchase price of this segment includes the ...

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: Feb. 23, 2013

Taken from the Web Program Advising Nonprofit Organizations 2013 Recorded February, 2013 in New York Formation and Start-up Issues [00:57:46] Differences between federal exemption categories The incorporation process Primary state law issues The purchase price of this segment includes the following article(s) from the Course Handbook available online: Formation and Start-Up Issues for Tax-Exempt Organizations Pamela ...

Recorded on: Oct. 19, 2012

Taken from the Web Program Pocket MBA Fall 2012 Recorded October, 2012 in New York Overview of Relevant Accounting Frameworks an d Sources of Information [01:03:55] Accounting standards - U.S. Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), convergence and more SEC-registered and public company vs. private company accounting and reporting Other sources and uses of “financial” ...

Recorded on: Apr. 3, 2013

Taken from the Web Program Nuts & Bolts of State and Local Tax 2013 Recorded March, 2013 in New YorkSales and Use Taxes [01:00:42] Taxable transactions Exemptions Nexus – in what states must a corporation collect or pay tax? Issues posed by cloud computing and the Internet The purchase price of this segment includes the following article(s) from the Course Handbook available online: Taxing Software and Cloud Computing: Yesterday's ...

Recorded on: Oct. 26, 2012

Taken from the Web Program Advanced Swaps & Other Derivatives 2012 Recorded October, 2012 in New York Tax and Accounting [00:54:15] 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 includes the following article(s) from ...

Recorded on: Dec. 7, 2012

Taken from the Web Program New Developments in Securitization Recorded November, 2012 in New York Tax Developments in Securitization [01:01:52] Domestic structures Off-shore structures Emerging issues and unanswered questions Other tax developments The purchase price of this segment includes the following article(s) from the Course Handbook available online: Selected Tax Issues Affecting Domestic and Cross-Border ...

Recorded on: Mar. 5, 2013

Taken from the Web Program IP Issues in Business Transactions 2013 Recorded March, 2013 in San Francisco Tax Issues in IP Transactions [01:00:34] 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? Special issues in international IP transactions ...