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17th Annual Real Estate Tax Forum

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From the program: Real Estate Tax Forum (17th Annual)

Released on: Feb. 20, 2015

Our 17th anniversary program will continue to focus on transactions, highlighting the tax problems encountered by practitioners in today’s typical commercial real estate transactions and structures, and examining the simple and sophisticated solutions being used by the experts. Panels of nationally-recognized real estate tax experts from major law and accounting firms will provide attorneys, accountants and real estate professionals with a detailed ...

46th Annual Estate Planning Institute

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From the program: 46th Annual Estate Planning Institute

Released on: Sep. 23, 2015

Significant developments regarding state transfer tax laws are occurring at the present time.  In addition, many valuable estate planning techniques are still viable (if not more so) under the current tax laws, notwithstanding the changes to the federal transfer tax system that were made by the American Taxpayer Relief Act of 2012.  Further, President Obama’s budget for the government’s fiscal year ending September 30, 2016 ...

ACA's Cadillac Tax: Impact and Outlook

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Recorded on: Nov. 2, 2015

Taken from the briefing ACA's Cadillac Tax: Impact and Outlook recorded November, 2015 in New York. A key provision of the Affordable Care Act is the so-called "Cadillac Tax," a 40% nondeductible excise tax on the value of employer-provided health insurance coverage exceeding specified dollar limits. Controversial when first enacted, the tax has only grown in controversy since enactment. Even though the tax will not be levied until 2018, it is ...

Consolidated Tax Return Regulations 2015

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From the program: Consolidated Tax Return Regulations 2015

Released on: Mar. 10, 2015

During the past twenty 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. ...

Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2015

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From the program: Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2015

Released on: Jun. 25, 2015

Over the past two decades, partnerships have emerged as a major form of doing business. Joint ventures between large companies or with start-up or other smaller companies are now an everyday occurrence. Managed fund growth has exploded, as these specialty firms have taken on activities once dominated by the great financial institutions, such as trading, lending and mergers and acquisitions. In addition, partnerships have long been the tried and true ...

Advanced and Cutting-Edge Topics in Subchapter K

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Recorded on: Jun. 13, 2014

Advanced and Cutting-Edge Topics in Subchapter K  was excerpted from PLI's Program "Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2014." Instructor: , Principal, Deloitte Tax LLP, New York, NY This learning activity will examine a range of issues arising in current transactional planning involving passthroughs including recent Administration and Camp reform proposals, partial ...

Advanced Swaps & Other Derivatives 2015 -- New Withholding Regulations on Cross-Border Equity Derivatives and Related Developments

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From the program: Advanced Swaps & Other Derivatives 2015

Recorded on: Oct. 23, 2015

Taken from the Web Program Advanced Swaps & Other Derivatives 2015 recorded October, 2015 in New York. New Withholding Regulations on Cross-Border Equity Derivatives and Related Developments [01:00:49] New regulations on the taxation of dividend equivalents paid in cross-border swaps and on equity-linked instruments IRS temporary regulations on deemed loans embedded in off-market and exchange-cleared swaps Expansion of debt ...

Advising Nonprofit Organizations 2015

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From the program: Advising Nonprofit Organizations 2015

Released on: Feb. 12, 2015

Running a nonprofit organization has become increasingly complex, as nonprofits are under heightened scrutiny to account for their management and fiduciary practices. The need to cope with ongoing financial uncertainty has also brought into focus new legal standards for proper investment conduct. At the same time, the changing technological landscape forces nonprofits to confront new legal issues related to innovative fundraising strategies, strategic ...

Affordable Care Act in 2015: The State of the Law for Employers, Individuals, and Health Care Providers Five Years After Enactment

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Recorded on: Mar. 17, 2015

Taken from the briefing Affordable Care Act in 2015: The State of the Law for Employers, Individuals, and Health Care Providers Five Years After Enactment recorded March, 2015 in New York. This March marks the fifth anniversary of the enactment of the Affordable Care Act. Employers, individuals, and health care providers are now required to comply with the core provisions of the law that expand access and regulate health coverage. Meanwhile, ...

International Estate & Tax Planning 2015

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From the program: International Estate & Tax Planning 2015

Released on: Feb. 27, 2015

Individuals and business taxpayers are increasingly globalizing their personal and commercial activity and exposing themselves to greater legal and tax obligations.  Legal advisors must consult their clients with a complete understanding of applicable tax regimes and multijurisdictional issues.  Comprehensive international tax and estate planning must consider marital property and inheritance laws, immigration and nationality laws, income, ...

Basics of International Taxation 2015 (New York City)

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From the program: Basics of International Taxation 2015

Released on: Aug. 5, 2015

In a global business environment, transactions with customers and suppliers often transcend national borders and investment and activities are frequently cross-border as well.  A working knowledge of the U.S. international tax rules is, therefore, of paramount importance to a wide variety of tax and corporate professionals. This year’s program was led by international tax experts and feature a substantially revised schedule, including ...

Basics of the Federal Election Campaign Act 2015

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Recorded on: Aug. 10, 2015

Taken from the briefing Basics of the Federal Election Campaign Act 2015 recorded August, 2015 in New York. In just one hour, this briefing will provide you with a summary of federal candidate and PAC campaign law, as regulated by the Federal Election Campaign Act and administered by the Federal Election Commission’s Regulations and Disclosure Rules. Lecture Topics [01:04:58] Contribution definitions, limits, and prohibitions  ...

Nuts and Bolts of Tax Penalties 2015: A Primer on the Standards, Procedures and Defenses Relating to Civil and Criminal Tax Penalties

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From the program: Nuts and Bolts of Tax Penalties 2015: A Primer on the Standards, Procedures and Defenses Relating to Civil and Criminal Tax Penalties

Released on: Apr. 3, 2015

The number of accuracy-related penalties assessed against individual taxpayers increased from 58,366 in 2005 to 731,696 in 2013.  That is more than a 1,200% increase in less than a decade!  Are there more bad taxpayers?  Or, is the IRS just getting more aggressive about asserting penalties?  Regardless of the answer, responsible tax practitioners must understand what triggers a penalty assessment and how to protect their clients ...

Complying with the Final Tangible Property Regulations -- Opportunities and Pitfalls

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Recorded on: Jun. 2, 2015

Taken from the briefing Complying with the Final Tangible Property Regulations -- Opportunities and Pitfalls recorded June, 2015 in New York. In 2013 and 2014, the government issued final regulations providing rules for the acquisition, maintenance, improvement and disposition of tangible property. The regulations, which are generally effective for tax years beginning on or after January 1, 2014, likely affect all taxpayers with tangible property. ...

International Tax Issues 2015

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From the program: International Tax Issues 2015

Released on: Feb. 25, 2015

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 US 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 tax rules ...

Cross-Border Mergers, Post-Acquisition Integration and Other International Issues

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Recorded on: Oct. 21, 2014

Taken from the Web Program Recorded October 15 - 17, 2014 in New YorkCross-Border Mergers, Post-Acquisition Integration and Other International Issues [01:30:39]Mergers with U.S. parent companies; mergers with foreign parent companies; exchangeable share structures; use of hybrids; debt/equity developments; inversion transactions, including regulations under Section 7874; regulations under Section 367(a)(5); transfers of intangibles; issues under ...

Disguised Investment Management Fees: Where Are We Now?

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Recorded on: May. 29, 2015

Taken from the briefing Disguised Investment Management Fees: Where Are We Now? recorded May, 2015 in New York. The UK tax treatment of distributions to private equity executives will change substantially from 6 April this year, and will affect any investment manager who undertakes some activity in the UK (even if just meeting with a potential investor). The new rules seek to tax "disguised investment management fees" to UK income tax rather than ...

ERISA 2015: The Evolving World

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From the program: ERISA 2015: The Evolving World

Released on: Aug. 18, 2015

We have assembled a distinguished faculty of experienced practitioners who will lead you through a detailed look at recent developments in the area of ERISA fiduciary law and pension investments.  In addition to reviewing the basic ERISA regulatory framework and types of plans covered, we’ll take a deep dive into current hot topics – including the Department of Labor’s re-proposed fiduciary rule and its potential impact ...

Estate Planning: Avoiding Common Pitfalls

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Recorded on: Nov. 16, 2015

Taken from the briefing Estate Planning: Avoiding Common Pitfalls recorded November, 2015 in New York. Estate planners are increasingly targets for potential malpractice claims or ethical sanctions because the validity and effect of wills, trusts and other estate planning documents are affected by highly technical rules at both the federal and state level. In addition to changes in the law (which occur with regularity), a client’s family ...

Federal Tax Considerations

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Recorded on: Jan. 19, 2016

Taken from the Web Program Mergers & Acquisitions 2016: Trends and Developments recorded January, 2016 in New York. Federal Tax Considerations [01:11:28] Taxable acquisitions Tax-free reorganizations Asset vs. stock acquisitions Spin-offs and split-offs Section 382 and NOL rights plans Stuart M. Finkelstein (CPE Field of Study: Taxes) ? The purchase price of this segment includes the following article ...

Fundamentals of Delaware Limited Liability Companies

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Recorded on: May. 4, 2015

Taken from the briefing Fundamentals of Delaware Limited Liability Companies recorded May, 2015 in New York. During little more than two decades, the Delaware limited liability company (LLC) has become one of the most commonly used forms of business entity. The great flexibility offered by the Delaware LLC Act enables parties to form entities tailored precisely to their needs, avoiding entity-level income tax yet shielding owners from entity-level ...

Hot Issues in Executive Compensation 2015 -- Tax Developments

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From the program: Hot Issues in Executive Compensation 2015

Recorded on: Sep. 18, 2015

Taken from the Web Program Hot Issues in Executive Compensation 2015 recorded September, 2015 in New York. Tax Developments [01:00:26] 409A and 162(m) developments IRS enforcement initiatives and status Robert J. Neis, Regina Olshan, Andrew L. Oringer The purchase price of this segment includes the following article from the Course Handbook available online: ISS Issues ‘Frequently Asked Questions’ Guidance ...

Import Practice 101

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Recorded on: Jun. 11, 2015

Taken from the Web Program Import Practice 101 recorded June, 2015 in New York. In 2014, goods and services valued at nearly $3 trillion were imported into the United States, the majority of which was commercial goods. Importing commercial goods involves complying with the many complex laws and regulations administered by U.S. Customs and Border Protection. Customs law is a highly specialized area in which customs brokers, accountants, and customs ...

Moving Away From the C-Corporation: Understanding REITs, MLPs and PTPs

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Recorded on: Feb. 17, 2015

Taken from the briefing Moving Away From the C-Corporation: Understanding REITs, MLPs and PTPs recorded February, 2015 in New York. Traditionally, most public companies in the U.S. were organized as C-corporations. However, tax developments in recent years have given corporate planners a wide range of new tools to structure a public company. For example, tax pass-through MLP and REIT structures are spreading into new asset classes. Also, traditional ...

Taxation of Financial Products and Transactions 2016

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From the program: Taxation of Financial Products and Transactions 2016

Released on: Jan. 27, 2016

With the possibility of fundamental tax reform receding as we enter an election year, taxpayers and practitioners must contend with the morass of rules that currently govern the financial products tax landscape. Staying on top of the latest developments in this area, as well as understanding the government’s position on older issues, remains vitally important. In this program, our expert faculty of practitioners and government speakers ...


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