Tax

Professional Practice

NY

From the program: Acquiring or Selling the Privately Held Company 2012

Recorded on: Jun. 12, 2012

Taken from the Web Program Acquiring or Selling the Privately Held Company 2012 Recorded June 2012 in New York City Lecture Topics Fiduciary Duties of Directors and Majority Shareholders; Specialty Areas: A. Tax Considerations [01:30:00] A discussion of the duty of controlling and majority stockholders to minority holders in: Business combinations/sales/mergers Squeeze outs Transactions with affiliated entities A. Tax Considerations  ...

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 2012

Released on: Mar. 13, 2012

Audio CD's from the program Advising Nonprofit Organizations 2012, held February, 2012.

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 ...

From the program: Basics of International Taxation 2012

Released on: Aug. 7, 2012

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 new program, we assembled some of the world’s leading tax experts to discuss the current rules of U.S. international taxation. We will describe how these rules ...

• Jul. 23 - 24, 2013 New York, NY
• Sep. 24 - 25, 2013 San Francisco, CA

• Jul. 23 - 24, 2013 Philadelphia, PA
• Jul. 23 - 24, 2013 Pittsburgh, PA
• Jul. 23 - 24, 2013 Cleveland, OH
• Jul. 23 - 24, 2013 Mechanicsburg, PA
• Jul. 23 - 24, 2013 New Brunswick, NJ

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.At 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 tax ...

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 (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 ...

From the program: Consolidated Tax Return Regulations 2012

Released on: Apr. 10, 2012

DVD's from the program Consolidated Tax Return Regulations 2012, held February, 2012.

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 ...

• Sep. 18, 2013 Chicago, IL

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 US 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 tax rules is ...

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: 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 ...

• Sep. 16 - 17, 2013 New York, NY

• Sep. 16 - 17, 2013 New Brunswick, NJ

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 ...

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. 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 ...

Released on: Feb. 28, 2013

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

From the program: Taxation of Financial Products and Transactions 2013

Released on: Jan. 30, 2013

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  ...

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 ...

• Jul. 17, 2013

From the program: International Estate & Tax Planning 2012: Planning for the International Private Client

Released on: May. 22, 2012

Audio CD's from the program International Estate & Tax Planning 2012: Planning for the International Private Client, held April, 2012.