transcript   Transcript

Debt-For-Debt Exchanges in Troubled Times

Recorded on: Apr. 27, 2010
Running Time: 00:56:23

Full Transcript:



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Taken from the Web Program Taxation of Financial Products and Transactions 2010 recorded April, 2010 in New York.

Lecture Topics  [00:56:23]

Debt-For-Debt Exchanges in Troubled Times  [00:56:23]
  • When does a debt exchange constitute a taxable exchange under Code section 1001?
  • Determining the issue price of a debt instrument received in a taxable exchange
  • Consequences to holders from a debt exchange, including potential treatment as a recapitalization
  • Consequences to issuers from a debt exchange, including cancellation of indebtedness income or premium, and the potential application of the applicable high yield debt obligation provisions
The purchase price of this Web Program segment includes the following article from the Course Handbook available online:
  • Debt-For-Debt Exchanges in Troubled Times
    Michael B. Shulman, Dean S. Shulman, Rebecca E. Lee

Presentation Material

  • Debt-For-Debt Exchanges in Troubled Times
    Michael B. Shulman, Rebecca E. Lee, Dean S. Shulman
Speaker(s)
Dean S. Shulman ~ Skadden, Arps, Slate, Meagher & Flom LLP
Michael B. Shulman ~ Shearman & Sterling LLP
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