On-Demand Learning

Tax

Web Segments

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 ...

From the program: Basics of International Taxation 2013

Recorded on: Jul. 26, 2013

Taken from the Web Program Basics of International Taxation 2013 recorded July, 2013 in New York.Lecture Topics  [01:23:30]Controlled Foreign Corporations (CFCs) and Subpart F  [01:23:30] History and policies underlying Subpart F rules Key definitions and foundational concepts Required inclusions under Subpart F rules Treatment of distributions from CFCs Consequences of dispositions and liquidations of CFCs The purchase price ...

From the program: Building a Law Department IP Licensing Program 2013: Driving Shareholder Value

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 Francisco.Lecture Topics  [00:47:35]Accounting and Tax Issues in Patent Licensing  [00:47:35] Revenue recognition Tax considerations Offshoring IP and other structural issues Forecasting and Modeling The purchase price of this segment includes the following article from the Course Handbook ...

From the program: Consolidated Tax Return Regulations 2013

Recorded on: Mar. 4, 2013

Taken from the Web Program Consolidated Tax Return Regulations 2013 recorded February, 2013 in New York. Lecture Topics  [01:33:16] Acquisition and Separation Issues in Consolidation  [01:33:16] 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 ...

From the program: Elder Law Institute 2013 (25th Annual)

Recorded on: Apr. 22, 2013

Taken from the Web Program Elder Law Institute 2013 (25th Annual) recorded April, 2013 in New York.Lecture Topics  [00:59:12]Elder Law: What you need to know about gift and estate taxes  [00:59:12] 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 from the Course Handbook available online: Taxes: What You Need to Know ...

From the program: Estate Planning Institute 2013 (44th Annual)

Recorded on: Sep. 18, 2013

Taken from the Web Program Estate Planning Institute 2013 (44th Annual) recorded September, 2013 in New York.Lecture Topics  [00:55:22]Charitable Planning Tax Strategies  [00:55:22] Savvy planning under the 2012 American Taxpayer Relief Act Avoiding bad heir days and near-death tax experiences Gathering windfalls and avoiding pitfallsThe purchase price of this segment includes the following article from the Course Handbook available ...

From the program: Hot Issues in Executive Compensation 2013

Recorded on: Oct. 10, 2013

Taken from the Web Program Hot Issues in Executive Compensation 2013 recorded October, 2013 in New York.Lecture Topics  [01:02:46]Tax Developments  [01:02:46] 409A Penalty Regulations and other recent 409A and 162(m) developments 409A and 162(m) pitfalls IRS enforcement initiatives The purchase price of this segment includes the following article from the Course Handbook available online: Proposed Regulations Highlight the ...

From the program: International Estate & Tax Planning 2013

Recorded on: Apr. 24, 2013

Taken from the Web Program International Estate & Tax Planning 2013 recorded April, 2013 in New York.Lecture Topics  [01:00:07]Case Study: Fundamental Concepts  [01:00:07] Developing an integrated estate and tax plan for assets governed by civil law principles of marital property and succession How civil law entities such as foundations compare with common law trusts, and the potential advantages and disadvantages of each Using ...

From the program: International Tax Issues 2013

Recorded on: Feb. 4, 2013

Taken from the Web Program International Tax Issues 2013 recorded January, 2013 in New York. Lecture Topics  [01:02:08] Cross Border M&A Planning  [01:02:08] 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 ...

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?  ...

From the program: Mergers & Acquisitions 2013: Trends and Developments

Recorded on: Jan. 29, 2013

Taken from the Web Program Mergers & Acquisitions 2013: Trends and Developments recorded January, 2013 in New York. Lecture Topics  [01:35:05] Federal Tax Considerations  [01:35:05] 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 ...

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 ...

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

Recorded on: Mar. 8, 2013

Taken from the Web Program Nuts and Bolts of Tax Penalties 2013: A Primer on the Standards, Procedures and Defenses Relating to Civil and Criminal Tax Penalties recorded March, 2013 in New York. Lecture Topics  [01:00:52] But It's Not My Fault: Reasonable Cause Defenses  [01:00:52] Reasonable cause and good faith Reliance on professionals Special rules for tax shelters The purchase price of this segment ...

From the program: Nuts & Bolts of State and Local Tax 2013

Recorded on: Apr. 3, 2013

Taken from the Web Program Nuts & Bolts of State and Local Tax 2013 recorded March, 2013 in New York.Lecture Topics  [00:59:59]Sales and Use Taxes  [00:59:59] 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 from the Course Handbook available online: Taxing Software ...

From the program: Pocket MBA Fall 2012

Recorded on: Oct. 16, 2012

Taken from the Web Program Pocket MBA Fall 2012 recorded October, 2012 in New York. Lecture Topics  [01:03:04] Overview of Relevant Accounting Frameworks an d Sources of Information  [01:03:04] 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  ...

From the program: Pocket MBA Summer 2013: Finance for Lawyers

Recorded on: Jun. 5, 2013

Taken from the Web Program Pocket MBA Summer 2013: Finance for Lawyers recorded June, 2013 in San Francisco.Lecture Topics  [01:04:35]Key Factors Shaping Financial Reporting  [01:04:35] Objectives of financial reporting Overview of authoritative financial accounting literature SEC-registered and public company vs. private company accounting and reporting Other key factors The purchase price of this segment includes the following ...

From the program: Real Estate Tax Forum 2013 (15th Annual)

Recorded on: Feb. 15, 2013

Taken from the Web Program Real Estate Tax Forum 2013 (15th Annual) recorded February, 2013 in New York. Lecture Topics  [01:07:27] Current Developments  [01:07:27] An overview of the impact of significant changes to the tax law over the last twelve months Recent legislation, case law, regulations and rulings How these changes impact your clients Washington insider’s look at what to expect from the new Congress The ...

From the program: Tax, Credit and Other Financial Consequences of Foreclosures, Short Sales and Mortgage Loan Principal Forgiveness 2012 (Free)

Recorded on: Oct. 10, 2012

Taken from the Web Program Tax, Credit and Other Financial Consequences of Foreclosures, Short Sales and Mortgage Loan Principal Forgiveness recorded October, 2012 in San Francisco. Lecture Topics  [01:00:55] Credit Consequences of Foreclosures, Short Sales and Loan Modification  [01:00:55] How foreclosures, short sales and loan modifications impact a borrower’s credit score and future ability to buy another home  ...

From the program: Taxation of Financial Products and Transactions 2013

Recorded on: Jan. 22, 2013

Taken from the Web Program Taxation of Financial Products and Transactions 2013 recorded January, 2013 in New York. Lecture Topics  [01:01:23] Final Regulations under Section 871(m)  [01:01:23] Issues under the proposed regulations Government attorneys’ latest thinking Discussion of final regulations (if released) The purchase price of this segment includes the following article from the Course Handbook ...

From the program: Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 (New York)

Recorded on: May. 31, 2013

Taken from the Web Program Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2013 (New York City) recorded May, 2013 in New York.Lecture Topics  [01:01:00]Adjustments to the Basis of Partnership Assets (Sections 734, 743 and 754) Including Effects of 2004 Jobs Act Amendments  [01:01:00] Transfer of partnership interest; distribution of partnership assets; distribution to transferee-partner; ...

From the program: Understanding Financial Products 2013

Recorded on: Jan. 14, 2013

Taken from the Web Program Understanding Financial Products 2013 recorded January, 2013 in New York. Lecture Topics  [01:15:24] Flow-Through Entities and Tax Considerations  [01:15:24] 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 ...