On-Demand Learning

Tax

Audio Download (MP3)

Recorded on: Mar. 7, 2013

Taken from the Web Program Consolidated Tax Return Regulations 2013 Recorded February, 2013 in New York Acquisition and Separation Issues in Consolidation [01:33:53] 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 stock; recent revisions to section 304(a)(2), redemptions ...

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.  ...

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 But It's Not My Fault: Reasonable Cause Defenses [01:01:35] Reasonable cause and good faith Reliance on professionals Special rules for tax shelters The purchase price of this segment includes the following article(s) from the Course ...

Recorded on: Apr. 25, 2013

Taken from the Web Program International Estate & Tax Planning 2013 Recorded April, 2013 in New YorkCase Study: Fundamental Concepts [01:00:46] 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 trusts effectively in succession planning ...

Recorded on: Sep. 18, 2012

Taken from the Web Program 43rd Annual Estate Planning Institute Recorded September, 2012 in New York Charitable Planning and Tax Strategies [01:00:17] Latest developments Gathering windfalls and avoiding pitfalls Drafting charitable remainder trusts for maximum flexibility The purchase price of this segment includes the following article(s) from the Course Handbook available online: Charitable Planning Tax Strategies  ...

Recorded on: Jul. 29, 2013

Taken from the Web Program Basics of International Taxation 2013 Recorded July, 2013 in New YorkControlled Foreign Corporations (CFCs) and Subpart F [01:24:13] 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 of this segment includes the following ...

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 Credit Consequences of Foreclosures, Short Sales and Loan Modification [01:01:34] How foreclosures, short sales and loan modifications impact a borrower’s credit score and future ability to buy another home Foreclosure rescue scams involving mortgage ...

Recorded on: Feb. 5, 2013

Taken from the Web Program International Tax Issues 2013 Recorded January, 2013 in New York Cross Border M&A Planning [01:02:55] 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 purchase price of this segment includes the ...

Recorded on: Feb. 20, 2013

Taken from the Web Program 15th Annual Real Estate Tax Forum Recorded February, 2013 in New York Current Developments [01:08:08] 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 purchase price of this segment ...

Recorded on: Sep. 20, 2012

Taken from the Web Program Technology and Entertainment Convergence 2012: Hot Business and Legal Issues in "Technotainment" Recorded September, 2012 in San Francisco Distributing Digital Content Through Smartphone Apps: Managing Risk and Reward [00:57:31] Review of underlying technology behind app distribution - backend servers and thin clients The War of Ecosystems: iOS, Android™, Windows® Phone, RIM, and Amazon™  ...

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: 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: Feb. 13, 2013

Taken from the briefing Final FATCA Regulations: What Hedge Funds and Private Equity Funds Need to Knowrecorded 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 ...

Recorded on: Jan. 23, 2013

Taken from the Web Program Taxation of Financial Products and Transactions 2013 Recorded January, 2013 in New York Final Regulations under Section 871(m) [01:02:02] 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(s) from the Course Handbook available online: Considerations for ...

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: Feb. 23, 2013

Taken from the Web Program Advising Nonprofit Organizations 2013 Recorded February, 2013 in New York Formation and Start-up Issues [00:57:46] Differences between federal exemption categories The incorporation process Primary state law issues The purchase price of this segment includes the following article(s) from the Course Handbook available online: Formation and Start-Up Issues for Tax-Exempt Organizations Pamela ...

Recorded on: Jun. 5, 2013

Taken from the Web Program Pocket MBA Summer 2013: Finance for Lawyers Recorded June, 2013 in San FranciscoKey Factors Shaping Financial Reporting [01:05:14] 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 article(s) from the Course Handbook available ...

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: 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: Apr. 3, 2013

Taken from the Web Program Nuts & Bolts of State and Local Tax 2013 Recorded March, 2013 in New YorkSales and Use Taxes [01:00:42] 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(s) from the Course Handbook available online: Taxing Software and Cloud Computing: Yesterday's ...

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. 26, 2012

Taken from the Web Program Advanced Swaps & Other Derivatives 2012 Recorded October, 2012 in New York Tax and Accounting [00:54:15] 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 includes the following article(s) from ...

Recorded on: Dec. 7, 2012

Taken from the Web Program New Developments in Securitization Recorded November, 2012 in New York Tax Developments in Securitization [01:01:52] Domestic structures Off-shore structures Emerging issues and unanswered questions Other tax developments The purchase price of this segment includes the following article(s) from the Course Handbook available online: Selected Tax Issues Affecting Domestic and Cross-Border ...

Recorded on: Mar. 5, 2013

Taken from the Web Program IP Issues in Business Transactions 2013 Recorded March, 2013 in San Francisco Tax Issues in IP Transactions [01:00:34] 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? Special issues in international IP transactions ...