On-Demand Learning

Tax

Recorded on: Oct. 16, 2012

BRADLEY MCGRATH: Good morning, everybody. Mark and I are excited to be here and to be kicking off this program. We're going to talk to you this morning about, as Dana said, just an overview of relevant financial reporting frameworks and the sources of information. So this is setting the framework for, I think, the rest of the segments that you're going to hear over the next couple of days. So a lot of this is somewhat basic. Some of you may be familiar ...

Recorded on: Jun. 6, 2011

ERIC SLOAN: --them as they come up. Our first discussion is going to focus on the overview of relevant accounting framework and sources of information, and to handle this we're very fortunate to have Erik Moe. Erik is a director in Deloitte's financial accounting and reporting services market offering, which provides multifunctional convergence and IFRS assessment and conversion services for our clients. He has more than 15 years of experience servicing ...

Recorded on: Jun. 6, 2012

ERIC B. SLOAN: Our first panel is on an overview of the relevant accounting frameworks and sources of information. And to handle this and to start things off, we're really fortunate to have Erik Moe. Erik is a Director with Deloitte. He focuses on financial accounting and reporting. He has an in-depth knowledge of a broad range of issues, including issues related to M&A, private equity, and IFRS, and he'll explain what that means. Erik? ERIK ...

Recorded on: Oct. 12, 2011

MARK: We move to introduce our first speaker. Bradley McGrath, to my right, is a director in the Transaction and Restructuring Practice at KPMG. That, too, falls under advisory. Brad and I have had the occasion to work together. We had a project just recently where we were assisting outside counsel and general counsel's office with some derivative disclosure issues that they've had in their financial statements. So Brad has been with KPMG for about ...

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: Aug. 11, 2010

BARRY WILLIAMS: I appreciate the introduction. I also have to say, it's a pleasure to come and speak to a group of practicing professionals. On a day to day basis, I speak to undergraduate students who don't understand-- or I shouldn't say don't understand-- but are not as keenly aware of the importance that accounting and law have on not only the individual businesses in this country, but the economy in general. Having been both a CPA and an attorney, ...

Recorded on: Jun. 21, 2010

KIRSTEN AUNAPU: Thank you, Eric. It's my pleasure to introduce one of my partners, Sam Doolittle, from the San Francisco office. Sam is a member of Deloitte's Financial Accounting and Reporting Services offering. And he's been instrumental in leading Deloitte's development of the International Financial Reporting Standards, or IFRS-- I'm so used to saying the acronym-- the IFRS assessment and conversion methodology. He also advises our strategic clients ...

Recorded on: Feb. 15, 2013

SANFORD C. PRESANT: OK, well, we have an august panel up here joining us now. Jim Lowy is the featured speaker. He's to my right. Jim, just put your hand up. Well, he did some materials for us. So we're going to do some examples, some application examples. Is everyone excited about doing tax allocations? It's always the high point of my day when we work. OK, so Jim Lowy's principal in the JV and partnership tax consulting group of national tax department ...

Recorded on: Oct. 10, 2012

LISA SITKIN: So the first session that we're going to jump into looks at post-foreclosure liability for the mortgage debt itself, and the protections, largely the California anti-deficiency statutes, that do offer a lot of protection for borrowers. Although not complete protection, so it's important to know where those lines are drawn. California is in many ways a lot more protective of its borrowers in terms of deficiency judgments, but there are ...

Recorded on: Jun. 6, 2012

ERIC SLOAN: All right, so our final panel is on professional ethics and transactional setting, and for that we continue to Brad Borden, and joining Brad is Dennis Ventry. Dennis is a professor UC Davis where he teaches tax and legal ethics in corporate practice. This is the ethics credit part of-- BRAD BORDEN: It is going to be interesting anyway. DENNIS VENTRY JR.: Especially combined with tax. So I think the hook on this, and the reason why tax ...

Recorded on: Feb. 1, 2013

Taken from the briefing Reading Public Company Financials - What You Need to Know recorded January, 2013. Knowing how to read a public company’s financial statements can help you hear what is sometimes not being said.  This briefing will show you how to read between the numbers to extrapolate relevant information; spot red flags; gauge the financial health of a company; and better communicate with business and financial professionals. Using ...

Recorded on: Feb. 13, 2013

AMY TAUB: Thank you. Hello. My name is Amy Taub, and I'm a program attorney with PLI. I would like to welcome you to today's briefing, "Reading Public Company Financials, What You Need to Know". Before I 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: Feb. 15, 2013

LESLIE H. LOFFMAN: OK. We are back. This is our session on REIT developments. Let me tell you that REITs continue to be a major factor in the real estate markets. According to NAREIT, between 15 to 18% of all investment grade real estate are held by REITs. I looked up how the REITs did last year. Dow Jones equity All REIT Index had a total return of 20% for 2012, more than double its rate in 2011, and the fourth consecutive year that REITs beat the ...

Recorded on: Feb. 15, 2013

SANFORD C. PRESANT: What time are we starting? ANDREA MACINTOSH WHITEWAY: 11:30. SANFORD C. PRESANT: I can't see what time it is. Now it is. OK, folks. ANDREA MACINTOSH WHITEWAY: Wait a minute. We can't start. They're not turning the microphones on yet. SANFORD C. PRESANT: I know. I know. I got it. I got it. Only one added to our panel is Andrea. OK. JAMES M. LOWY: 11:30. SANFORD C. PRESANT: OK. Hi, everybody. Welcome back. We're continuing ...

Recorded on: Jul. 12, 2013

Taken from the briefing Supreme Court, DOMA and Proposition 8: Implications for the Future recorded July, 2013.In United States v. Windsor the Court struck down Section 3 of the Defense of Marriage Act and inHollingsworth v. Perry the Court dismissed an appeal defending California's Proposition 8.Please listen to Erwin Chemerinsky, Founding Dean and Distinguished Professor of Law at the University of California, Irvine ...

Recorded on: Oct. 24, 2012

SPEAKER 1: And it's now my pleasure to introduce to you one of our faculty, who's sitting in briefly for our chair-- who's is still on her way here today, but will be with us shortly-- is Lisa Sitkin. Lisa is managing attorney at Housing and Economic Rights Advocates. She's been practicing law since 1997, when she graduated from Stanford Law School. Prior to joining HERA, Ms. Sitkin litigated civil rights, media law, intellectual property, and advertising ...

Recorded on: Oct. 19, 2012

MARK H. LEEDS: Good morning, my name is Mark Leeds. I'm a tax shareholder at Greenberg Traurig. I know that, just like myself, the entire audience here cannot possibly be more fascinated by the taxation of swaps and other financial instruments. Because this is a tax conference, right? So it's a pleasure to be here. And I'm really honored to be asked back. This is my third or fourth year doing the single tax section that you'll be forced to sit through. This ...

Recorded on: Mar. 30, 2010

SPEAKER 1: Welcome back. To finish day one, we're turning to a discussion of tax and accounting issues. These issues are relevant to most, if not all, of the products, all of them really in one way or another, that we're talking about today. The accountant and the tax lawyer have flipped a coin, or otherwise decided that Brad McGrath from KPMG will lead-off and discuss some accounting issues affecting the financial services market. Brad is a ...

Recorded on: Dec. 6, 2012

PAT: Welcome back from the break, and thanks for sticking with us for the entire two days. We're down to our last panel, having saved the best for last. We have a panel on securitization taxation, REMICs, and non-mortgage products. And with us this afternoon, we have Willys Schneider, who's a partner in the New York office Katye Scholer. And Willys's right, we have Kristofer Hess, who's a partner in the New York office of Cleary Gottlieb. So thank ...

Recorded on: Feb. 23, 2012

LOTHAR DETERMANN: Our slides are here. I have now the great pleasure of introducing my fellow partner, Pat Powers. Pat is helping technology companies with tax minimization strategies all over the world but also, particularly, on the state and local tax basis. And one of the things Mary's just said in her program is that it's important to talk to finance and get finance on board with respect to IP licensing programs. It's equally true that the tax ...

Recorded on: May. 23, 2011

SPEAKER 1: A pleasure now to introduce Lothar Determann. He will be chairing for the remainder of the program. And we appreciate him taking that on. He's is a partner with Baker & McKenzie. And he's a member of the firm's international and commercial group in the San Francisco and Palo Alto offices and a member of the Global Steering Committee on Data Privacy. He is ranked as a leading lawyer in Chambers USA, Legal 500 USA, and Super Lawyers, ...

Recorded on: Feb. 10, 2012

ROBERT S. RISOLEO: Richard Larkins moves up here I will introduce him. Richard is another veteran of the program. And thank you, Richard, for returning again this year. Richard is a partner at Ernst & Young LLP in the capital markets tax practice in their national tax department in Washington DC, where he focuses on the federal income taxation of financial instruments and products. He's a frequent speaker on the subject that he's going to address ...

Recorded on: Feb. 25, 2012

SPEAKER: We're now ready to start our next session, which is entitled Tax Issues in Financing Alternative Energy Projects and Mainstream Companies Use of Clean Tech. We have two speakers today, and I'm pleased to introduce them. Let me first introduce David Burton of Akin Gump. David focuses his practice on tax aspects of energy transactions with a particular emphasis on renewable energy sector industries. He has extensive experience structuring ...

Recorded on: Mar. 4, 2013

SPEAKER: We will move on to our next presenter of today, who is Linda Carlisle. Linda flew in from Washington, DC. Hopefully you didn't have too bad of a flight coming into the Bay Area. LINDA CARLISLE: A very long one. That's what-- SPEAKER: Oh, gosh. Well, we're pleased that you're here and that you're here safely, so thank you. Thank you very much, Linda. Linda's a partner in the Washington, DC office of White & Case and is a tax specialist. ...

Recorded on: Jan. 13, 2012

JOSHUA M. HOLMES: Welcome. This next panel is entitled Tax Issues in Recent REIT deals. And as Robin told me to say, I should tell you that this is going to be a terrific panel. But before jumping in, I'd like to take a moment to introduce the panelists in largely alphabetical order. To my immediate right is Christina Arumi, partner at Hogan and Lovells, who's the leader of their global tax practice. Christina regularly advises both public and private ...