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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: Estate Planning Institute (43rd Annual)

Released on: Sep. 25, 2012

The Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of2010, which was enacted on December 17, 2010, completely changed the landscape regarding federal estate taxes, gift taxes and generation- skipping transfer taxes, but these tax law changes are scheduled to expire on December 31, 2012. In addition, President's Obama's budget for the government's fiscal year ending September 30, 2013 contains major proposals for transfer ...

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: 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 ...

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: 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: 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: 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 ...

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: 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 ...

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: 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: 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. 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 ...

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: 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, 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. 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: 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: 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: 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 ...