Tax

Professional Practice

From the program: Taxation of Financial Products and Transactions 2012

Released on: Feb. 14, 2012

Audio CD's from the program Taxation of Financial Products and Transactions 2012, held January, 2012.

From the program: International Tax Issues 2012

Released on: Mar. 1, 2012

Audio CD's from the program International Tax Issues 2012, held February, 2012.

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: Consolidated Tax Return Regulations 2012

Released on: Mar. 27, 2012

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

From the program: Real Estate Tax Forum (14th Annual)

Released on: Apr. 17, 2012

Audio CD's from the program Real Estate Tax Forum (14th Annual), held March, 2012.

Recorded on: May. 16, 2012

Taken from the briefing Transfer Pricing: Managing Risks in Light of New IRS Enforcement Initiatives recorded May, 2012. The phenomenon of increasingly global business enterprises with valuable intangible property exposes companies to transfer pricing enforcement by different countries around the world.  Government taxing authorities are becoming more aggressive in enforcing transfer pricing rules as they move to protect their tax bases.  ...

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.

Recorded on: Jun. 6, 2012

Taken from the Web Program Pocket MBA Summer 2012 Recorded June, 2012 in San Francisco Overview of Relevant Accounting Frameworks and Sources of Information [01:05:07] Objectives of financial reporting Overview of authoritative financial accounting literature Regulatory update - U.S. Generally Accepted Accounting Principles (GAAP), International Financial Reporting Standards (IFRS), convergence and more SEC-registered and ...

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: 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 ...

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: Technology and Entertainment Convergence 2012: Hot Business and Legal Issues in "Technotainment"

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. Lecture Topics  [00:56:35] Distributing Digital Content Through Smartphone Apps: Managing Risk and Reward  [00:56:35] Review of underlying technology behind app distribution - backend servers and thin clients The War of Ecosystems: iOS, Android™, ...

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 ...

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: 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 ...

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 ...

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: 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 ...

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. 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. 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 ...

• 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 ...

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: 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 ...

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 ...