With implementation of the Dodd-Frank Act well underway, and judicial and administrative scrutiny remaining at a high level, it is important to stay on top of the latest developments in the fast changing area of financial products and transactions. In this program, a standout group of law firm and accounting firm lawyers, in-house tax advisors, and government speakers will explore new and old topics in financial transactions.
Lecture Topics [Total time 06:09:27]
Segments with an asterisk (*) are available only with the purchase of the entire program.
- Introduction and Opening Remarks* [00:02:33]
Matthew A. Stevens
- Tax Planning for Hedge Fund Managers [01:06:48]
Dominique Padilla Gallego, John C. Hart, Yoram Keinan
- Selected Tax Issues Affecting Hedge Funds [00:57:27]
Stuart E. Leblang, Jeffrey W. Maddrey, Mark S. Perwien
- Final Regulations under Section 871(m) [01:01:23]
Matthew A. Stevens, D. Peter Merkel, Julio M. Jimenez, Laurence Salva
- Noncompensatory Partnership Options [00:59:49]
Jennifer H. Alexander, Pamela Lawrence Endreny, Eric B. Sloan, Joy C. Spies
- Foreign Exchange Hedging Issues [01:01:34]
Douglas E. Chestnut, Viva Hammer, L. G. Chip Harter, Brian H. Jenn
- Financial Products Issues in Mergers and Acquisitions [00:59:53]
Linda E. Carlisle, Eileen Marshall, Po Sit, Claude B. Stansbury
The purchase price of this Web Program includes the following articles from the Course Handbook available online:
- Section 457A and Collateralized Loan Obligations (CLOs)
Dominique Padilla Gallego
- Self-Employment and Medicare Taxes
John C. Hart
- Management Fee Waiver
Yoram Keinan
- Tax Accounting for Credit Spreads: Credit Default Swaps and Revolving Credit Agreements
Jeffrey W. Maddrey
- Considerations for Investment Management Professionals Associated with the Medicare Tax
Stuart E. Leblang
- Withholding Tax on Dividend-Related Payments on Notional Principal Contracts and Other Equity-Linked Instruments: Where Are We Now?
Matthew A. Stevens
- The Proposed Regulations on Noncompensatory Options
Matthew Sullivan
- Section 1256 and Foreign Currency Derivatives: 30 Years of Uncertainty
Viva Hammer
- Employee Benefits Plan
Linda E. Carlisle
- Selected Financial Products Issues in Mergers and Acquisition Transactions
Linda E. Carlisle, Eileen Marshall, Po Sit
- Selected Tax Issues Affecting Hedge Funds (PowerPoint Slides)
Stuart E. Leblang
- Index to Taxation of Financial Products and Transactions 2013
Presentation Material
- Section 457A and Collateralized Loan Obligations (CLOS)
Dominique Padilla Gallego
- Management Fee Waiver
John C. Hart
- Self-employment and Medicare Taxes
Yoram Keinan
- Selected Tax Issues Affecting Hedge Funds
Stuart E. Leblang
- Selected Tax Issues Relevant to Hedge Funds
Stuart E. Leblang, Jeffrey W. Maddrey
- Section 871(m): The Withholding Agent’s Perspective and Other Issues
Matthew A. Stevens, D. Peter Merkel, Julio M. Jimenez, Laurence Salva
- Taxation of Financial Products and Transactions 2013: Noncompensatory Partnership Options
Jennifer H. Alexander, Pamela Lawrence Endreny, Eric B. Sloan, Joy C. Spies
- Current Foreign Currency Issues
Douglas E. Chestnut, Viva Hammer, L. G. Chip Harter, Brian H. Jenn
- Financial Products Issues in M&A Transactions
Linda E. Carlisle, Eileen Marshall, Po Sit, Claude B. Stansbury
- Selected Financial Products Issues in Mergers and Acquisition Transactions
Eileen Marshall
Chairperson(s)
Speaker(s)
Jennifer H. Alexander ~ Former Attorney Advisor (Office of Tax Legislative Counsel) Department of the Treasury, Deloitte Tax LLP
Brian H. Jenn ~ Attorney Advisor (Tax Policy), U.S. Department of the Treasury
D. Peter Merkel ~ Attorney-Advisor (International, Branch 5), Internal Revenue Service
Mark S. Perwien ~ Special Counsel to Associate Chief Counsel (Financial Institutions and Products), Internal Revenue Service
Po Sit ~ Davis Polk & Wardwell LLP
Joy C. Spies ~ Senior Technician Reviewer, Office of Associate Chief Counsel (Passthroughs & Special Industries), Internal Revenue Service
PLI makes every effort to accredit its On-Demand Web Programs and Segments. Please check the CLE Calculator above for CLE information specific to your state.
On-Demand Web Programs and Segments are approved in:
Alabama1, Alaska, California, Colorado, Delaware, Florida, Georgia, Hawaii, Idaho*, Illinois , Iowa2*, Kansas, Kentucky*, Louisiana, Maine*, Mississippi, Missouri3, Montana, Nebraska, Nevada, New Hampshire4, New Jersey, New Mexico5, New York6, North Carolina7, North Dakota, Ohio8, Oklahoma9, Oregon*, Pennsylvania10, Rhode Island11, South Carolina, Tennessee12, Texas, Utah, Vermont, Virginia13, Washington, West Virginia, Wisconsin14 and Wyoming*.
Iowa, Mississippi, Oklahoma, and Wisconsin DO NOT approve Audio Only On-Demand Web Programs.
Minnesota approves live webcasts ONLY
Please Note: The State Bar of Arizona does not approve or accredit CLE activities for the Mandatory Continuing Legal Education requirement. PLI programs may qualify for credit based on the requirements outlined in the MCLE Regulations and Ariz. R. Sup. Ct. Rule 45.
*PLI will apply for credit upon request. Louisiana and New Hampshire: PLI will apply for credit upon request for audio-only on-demand web programs.
1Alabama: Approval of all web based programs is limited to a maximum of 6.0 credits.
2Iowa: The approval is for one year from recorded date. Does not approve of Audio-only On-Demand Webcasts.
3Missouri: On-demand web programs are restricted to six hours of self-study credit per year. Self-study may not be used to satisfy the ethics requirements. Self-study can not be used for carryover credit.
4New Hamphsire: The approval is for three years from recorded date.
5New Mexico: On-Demand web programs are restricted to 4.0 self-study credits per year.
6New York: Newly admitted attorneys may not take non-traditional course formats such as on-demand Web Programs or live Webcasts for CLE credit. Newly admitted attorneys not practicing law in the United States, however, may earn 12 transitional credits in non-traditional formats.
7North Carolina: A maximum of 4 credits per reporting period may be earned by participating in on-demand web programs.
8Ohio: To confirm that the web program has been approved, please refer to the list of Ohio’s Approved Self Study Activities at http://www.sconet.state.oh.us. Online programs are considered self-study. Ohio attorneys have a 6 credit self-study limit per compliance period. The Ohio CLE Board states that attorneys must have a 100% success rate in clicking on timestamps to receive ANY CLE credit for an online program.
9Oklahoma: Up to 6 credits may be earned each year through computer-based or technology-based legal education programs.
10Pennsylvania: PA attorneys may only receive a maximum of four (4) hours of distance learning credit per compliance period. All distance learning programs must be a minimum of 1 full hour.
11Rhode Island: Audio Only On-Demand Web Programs are not approved for credit. On-Demand Web Programs must have an audio and video component.
12Tennessee: The approval is for the calendar year in which the live program was presented.
13Virginia: All distance learning courses are to be done in an educational setting, free from distractions.
14Wisconsin: Ethics credit is not allowed. The ethics portion of the program will be approved for general credit. There is a 10 credit limit for on-demand web programs during every 2-year reporting period. Does not approve of Audio-only On-Demand Webcasts.
Running time and CLE credit hours are not necessarily the same. Please be aware that many states do not permit credit for luncheon and keynote speakers.
If you have already received credit for attending some or the entire program, please be aware that state administrators do not permit you to accrue additional credit for repeat viewing even if an additional credit certificate is subsequently issued.
Note that some states limit the number of credit hours attorneys may claim for online CLE activities, and state rules vary with regard to whether online CLE activities qualify for participatory or self-study credits. For more information, call Customer Service (800) 260-4PLI (4754) or e-mail info@pli.edu.