On-Demand Learning

Tax

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 ...

Recorded on: Feb. 6, 2013

Taken from the briefing American Taxpayer Relief Act of 2012: Permanency at Last? recorded February, 2013. On January 1, 2013, Congress passed the American Taxpayer Relief Act of 2012, and President Obama signed the Act into law on January 2, 2013. Sanford (“Sandy”) J. Schlesinger, the founding partner of Schlesinger Gannon & Lazetera LLP, will discuss the transfer tax aspects of the Act. Lecture Topics  [Total ...

Recorded on: Jul. 16, 2013

Taken from the briefing Avoiding the Bite of the Unrelated Business Income Tax recorded July, 2013.The Unrelated Business Income Tax (UBIT) and the related concept of Unrelated Debt Financed Income (UDFI) pose formidable hurdles to lawyers and business people handling investment transactions for nonprofit organizations.  Understanding these concepts and some of the techniques for avoiding them, are the focus of this seminar.  ...

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 ...

Released on: Oct. 2, 2013

Taken from the briefing Basics of the Federal Election Campaign Act 2013 recorded September, 2013.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  [Total Time: 01:06:18] Contribution definitions, limits, and prohibitions Expenditures ...

From the program: Nuts and Bolts of Tax Penalties 2013: A Primer on the Standards, Procedures and Defenses Relating to Civil and Criminal Tax Penalties

Released on: Mar. 15, 2013

The number of tax penalties assessed by the Internal Revenue Service has increased dramatically over the past several years.  For example, assessments of accuracy-related penalties against individuals and corporations rose from 59,708 in 2005 to 472,961 in 2010, a nearly 800% increase!  At the same time, the Internal Revenue Service is focusing more than ever before on the conduct of professionals, through return preparer penalties, Circular ...

From the program: International Estate & Tax Planning 2013

Released on: May. 7, 2013

Individuals with connections to more than one country - international private clients - need sophisticated succession and tax planning advisors to help them navigate a complex and sometimes treacherous legal, tax and regulatory environment. These clients include U.S. persons with assets or beneficiaries outside the United States, as well as non-U.S. persons with U.S. connections. Their advisors must view a client’s specific circumstances ...

From the program: Estate Planning Institute (44th Annual)

Released on: Oct. 1, 2013

The American Taxpayer Relief Act of 2012 (the “2012 Tax Act”), which was enacted on January 2, 2013, made “permanent” many of the changes of the federal transfer tax system that were part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 and that were scheduled to expire at the end of 2012. In addition, the 2012 Tax Act made significant federal income tax changes. Further, President Obama’s budget for the government’s ...

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 ...

Recorded on: Oct. 10, 2012

SPEAKER 1: Maeve Elise and Lisa. MAEVE ELISE BROWN: Great. Welcome back. Thank you. OK in our final segment, we're going to talk a little bit about credit and foreclosure. So let's go ahead and jump in. One of the monstrous and unintended consequences of course of the foreclosure crisis is millions and millions of people whose credit has been pummeled. And what is going to happen to them remains to be seen. I offer the stat about how many homeowners ...

From the program: Tax, Credit and Other Financial Consequences of Foreclosures, Short Sales and Mortgage Loan Principal Forgiveness (Free)

Released on: Oct. 24, 2012

This training will help improve your ability to counsel homeowners in financial distress.  The training will provide an overview of the financial issues - including tax and credit consequences - homeowners may face after a foreclosure, short sale or loan modification.  Tax experts will explain the fundamentals of how cancelled mortgage debt is treated under state and federal tax law, and provide insights into changes ...

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: Feb. 15, 2013

BLAKE D. RUBIN: So we're going to start with recent developments in partnership taxation, also the real estate stuff. In terms of materials, there's an outline at page 47 in the book. And then copies of the slides have been handed out. Let me mention, in general the slides in the outline correspond. But the version of the slides is a little more up to date than the outline. If people are interested in the more up to date outline, which covers the ...

From the program: Real Estate Tax Forum (15th Annual)

Released on: Feb. 21, 2013

Our 15th anniversary program has been completely revised and will have a more transactional focus.  This new approach highlights the tax problems being encountered by practitioners in today’s typical commercial real estate transactions and structures, and examines 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 ...

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: Sep. 20, 2012

C. TUNA: So our first session is on distributing digital content through smartphone apps, managing risk and rewards. I'm not going to read the bios, the full bios, because you have them in your materials. FRANKLIN FINK: What's that? MARY NEWCOMER WILLIAMS: [INAUDIBLE] Think. But there's one called Think New. I think it should be the new. FRANKLIN FINK: Oh, I think we got the wrong one up. It's Think New because we added a slide. C. TUNA: Who's ...

Recorded on: Apr. 24, 2013

Taken from the Web Program 25th Annual Elder Law Institute Recorded April, 2013 in New YorkElder Law: What you need to know about gift and estate taxes [00:59:51] Estate and gift taxes: Methods to plan for state death taxes Dealing with qualified accounts The purchase price of this segment includes the following article(s) from the Course Handbook available online: Taxes: What You Need to Know for the Elder Law ConsultationAllison J. Busch Presentation ...

Recorded on: Mar. 22, 2012

LESLIE H. LOFFMAN: Let's get started. Once again, Stef Tucker's rejoined us. And while we were all speaking, he was learning estate planning. Thank you. And also let me welcome Barbara Sloan, a partner in the New York City law firm of McLaughlin and Stern. She began her practice in DC and moved to New York in '98. And her practice involves estate planning, the administration of estates and trusts, trustee and beneficiary litigation, business succession ...

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 ...