On-Demand Learning

Tax

Released on: Nov. 1, 2012

Taken from the briefing FATCA: The Deadline Looms... Will You Be Ready? recorded October, 2012. In the wake of the massive criminal tax prosecutions of UBS and other foreign firms by the Department of Justice in the late 2000s, Congress enacted FATCA to combat tax evasion by U.S. persons and to deter the facilitation of tax evasion by foreign financial institutions (“FFIs”).  To achieve these goals, FATCA requires that foreign ...

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. 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. 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. 12, 2012

DAVID W. POLLAK: 1:45. Hopefully everybody had a nice lunch break. So, continuing-- this morning, there were a couple of instances where questions were raised with respect to fiduciary duties. And lo and behold, our next topic is just that-- fiduciary duties of directors and majority shareholders, which is an important topic not only in the public context, but also in the private context. And here to discuss that with us is Ron Deutsch, who's a counsel ...

Released on: Feb. 28, 2013

Taken from the briefing Final FATCA Regulations: What Hedge Funds and Private Equity Funds Need to Know recorded February, 2013. The FATCA regime represents the IRS’s far-reaching effort to require “foreign financial institutions,” including offshore investment vehicles, to assist it in enforcing the US tax obligations of US persons. The lengthy final FATCA regulations were published on January 17, 2013. The FATCA regime will ...

From the program: Taxation of Financial Products and Transactions 2013

Released on: Jan. 30, 2013

With implementation of the Dodd-Frank Act well underway, and judicial and administrative scrutiny remaining at a high level, it is important to stay on top of the latest developments in the fast changing area of financial products and transactions. In this program, a standout group of law firm and accounting firm lawyers, in-house tax advisors, and government speakers will explore new and old topics in financial transactions. Lecture Topics  ...

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: 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

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: International Estate & Tax Planning 2012: Planning for the International Private Client

Released on: May. 22, 2012

Audio CD's from the program International Estate & Tax Planning 2012: Planning for the International Private Client, held April, 2012.

From the program: International Tax Issues 2012

Released on: Mar. 15, 2012

DVD's from the program International Tax Issues 2012, held February, 2012.

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 ...

Recorded on: Mar. 30, 2010

[JAZZ MUSIC PLAYING] [SILENCE] SPEAKER 1: Welcome to today's PLI program. We hope that you will find it informative and valuable. Before we start the program, please listen carefully to the following important information. If you have any questions, please feel free to stop by the registration desk. For CLE credit purposes, please be sure to sign in at the registration desk before the program start. Also, sign out at the registration desk at the ...

Recorded on: Mar. 22, 2012

ROBERT SCHACHAT: --slides they are. OK. Let's start with the general rules. It's funny, because here in New York, we don't have the same level of experience with like-kind exchanges as in many other parts of the country. We were talking about that before, prepping for this panel. Maybe that's because of the investment funds. A lot of real estate investment funds here that are sort of closed-end, and so when a property is sold, the sponsor wants to ...

Recorded on: Feb. 21, 2013

PAMELA MANN: Our last speaker today is Sean Delaney. Sean Delaney is the executive director of the Lawyers Alliance of New York, the leading provider of pro bono business legal services to community development organizations and other nonprofit groups in New York City. From 1997 to 1999, Mr. Delaney served as the legal director of the Lawyers Alliance. Prior to his work with Lawyers Alliance, Mr. Delaney served as the chief of the charities bureau ...

From the program: New Developments in Securitization 2012

Recorded on: Dec. 6, 2012

Taken from the Web Program New Developments in Securitization 2012 recorded November, 2012 in New York. Lecture Topics  [01:01:07] Tax Developments in Securitization  [01:01:07] Domestic structures Off-shore structures Emerging issues and unanswered questions Other tax developments The purchase price of this segment includes the following article from the Course Handbook available online: Selected ...

Recorded on: Feb. 21, 2013

BETH OTTEN: Thank you, Pamela. Welcome everybody. And I want to thank Pamela, who has done work with Planned Parenthood in the past. So that's where I had the pleasure of meeting her. As Pamela said, I'm going to talk to about governance. And I'm also going to cover special issues that have to do with Executive Order 38, which has to do with executive compensation and limitations on administrative expenses for state funded organizations in New York. So ...