| |
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Chapter 1: |
General Overview and Strategies in Representing Sellers |
Louis S. Freeman ~ Skadden, Arps, Slate, Meagher & Flom LLP |
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Chapter 2: |
Negotiating the Stock Sale of a Business: Corporate and Drafting Aspects |
Peter L. Faber ~ McDermott Will & Emery LLP |
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Chapter 4: |
Structuring the Deal--Taxable, Tax-Free or a Little of Both? |
Michael Hirschfeld ~ Dechert LLP |
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Chapter 5: |
Drafting and Negotiating the Tax Provisions of the Acquisition Agreement |
Stuart J. Offer ~ Morrison & Foerster LLP
Raj Tanden ~ BuchalterNemer, A Professional Corporation
Amber Tull ~ Law Office of John A Strain |
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Chapter 6: |
SFAS No. 142 Makes Its Debut |
Robert Willens ~ Robert Willens, LLC |
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Chapter 7: |
FASB Proposal: FASB Proposes an Overhaul of How We Account for Business Combinations |
Robert Willens ~ Robert Willens, LLC |
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Chapter 8: |
FASB Discloses Proposal to Change the Accounting for Business Combinations That Feature Contingent Consideration |
Robert Willens ~ Robert Willens, LLC |
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Chapter 9: |
FASB Decisions Continue to Erode Goodwill |
Robert Willens ~ Robert Willens, LLC |
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Chapter 10: |
FASB's Proposal for SPEs |
Robert Willens ~ Robert Willens, LLC |
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Chapter 11: |
SFAS No. 142 Disclosures Are Revealing |
Robert Willens ~ Robert Willens, LLC |
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Chapter 12: |
A CEO's and CFO's Guide to the Effect of Taxes on Deal Terms and the Acquisition Agreement |
Julie A. Divola ~ Pillsbury Winthrop Shaw Pittman LLP
Glen A. Kohl ~ Amazon.com |
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Chapter 13: |
The Tax Lawyer's Perspective on Acquisition Agreements |
Richard L. Reinhold ~ Willkie Farr & Gallagher LLP
Catherine Harrington ~ Willkie Farr & Gallagher LLP
Elizabeth B Lewis ~ Willkie Farr & Gallagher LLP |
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Chapter 14: |
The Least Fun Part of the Job or a Tax Lawyer's Guide to Acquisition Agreements |
Robert Rothman ~ Akin Gump Strauss Hauer & Feld LLP |
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Chapter 15: |
Negotiating Tax Provisions in Merger and Acquisition Agreements |
John J. Clair ~ Latham & Watkins LLP
Lewis R. Steinberg ~ Credit Suisse Securities (USA) LLC
Christopher M Leich ~ Ropes & Gray
Gary B. Mandel ~ Simpson Thacher & Bartlett LLP |
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Chapter 16: |
Tax and Tax-Related Provisions of U.S. Stock Purchase Agreements |
William G. Cavanagh ~ Chadbourne & Parke LLP
Erez Tucner ~ Chadbourne & Parke LLP |
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Chapter 17: |
The Tax Due Diligence Process and Negotiating and Drafting Tax Provisions in Acquisition Agreements |
James M. Lynch ~ Winston & Strawn LLP |
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Chapter 19: |
Due Diligence: State and Local Tax Aspects |
Peter L. Faber ~ McDermott Will & Emery LLP |
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Chapter 20: |
Overview of State and Local Taxation |
Ethan Millar ~ Alston & Bird LLP |
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Chapter 21: |
Mergers and Acquisitions from A to Z: Overview of State and Local Tax Considerations |
Carolyn J Lee ~ Jones Day LLP |
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Chapter 22: |
State and Local Tax Aspects of Corporate Acquisitions |
Michael T Petrik ~ Alston & Bird LLP
Ethan Millar ~ Alston & Bird LLP |
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Chapter 23: |
Impact of Sales and Use Taxes on Corporate Transactions |
Peter L. Faber ~ McDermott Will & Emery LLP |
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Chapter 24: |
State and Local Income and Franchise Tax Aspects of Corporate Acquisitions |
Peter L. Faber ~ McDermott Will & Emery LLP |
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Chapter 25: |
State Tax and Unclaimed Property Issues Arising in Acquisitions, Dispositions and Reorganizations of Businesses |
John Gaggini ~ McDermott Will & Emery
Theodore R Bots ~ Baker & McKenzie LLP
John A. Biek ~ Neal, Gerber & Eisenberg LLP |
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Chapter 26: |
The Impact of Legal Entities on the Mechanics of Unitary Reporting |
Nicholas E Ford ~ Computer Sciences Corporation
Giles Sutton ~ Grant Thornton LLP |
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Chapter 27: |
Section 338 |
Mark J. Silverman ~ Steptoe & Johnson LLP |
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Chapter 28: |
Section 338(h)(10) |
Mark J. Silverman ~ Steptoe & Johnson LLP |
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Chapter 29: |
Structuring Stock and Asset Acquisitions--Section 338 and Other Selected Issues |
Kevin M. Keyes ~ Fried, Frank, Harris, Shriver & Jacobson LLP |
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Chapter 30: |
Section 338(h)(10) |
Shane J Kiggen ~ Ernst & Young LLP
Mark L. Yecies ~
Karen Gilbreath Sowell ~ Ernst & Young LLP |
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Chapter 31: |
Purchase Price Allocation Rules: Sections 1060, 338 and 197 |
Mark J. Silverman ~ Steptoe & Johnson LLP |
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Chapter 32: |
Intangibles 2011: Past, Present, and Future |
Joel Scharfstein ~ Fried, Frank, Harris, Shriver & Jacobson LLP
David Shapiro ~ Fried Frank Harris Shriver & Jacobson |
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Chapter 34: |
Capitalization of Amounts Paid to Acquire or Create Intangibles and to Facilitate Certain Capital Transactions |
Kenneth A. Jeruchim ~ Sutherland Asbill & Brennan LLP
Jody J. Brewster ~ Skadden, Arps, Slate, Meagher & Flom LLP
David A Schneider ~ Skadden Arps Slate Meagher & Flom LLP |
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Chapter 35: |
Emerging Post-Indopco Issues: Rationale and Strategies |
John J. Clair ~ Latham & Watkins LLP
Irving Salem ~ Latham & Watkins LLP
Andrew R Roberson ~ Latham & Watkins LLP
Lisa G Watts ~ Latham & Watkins LLP |
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Chapter 36: |
The Final Indopco Regulations: An Outline of Their Application in the M&A Context |
Laurence M Bambino ~ Shearman & Sterling LLP
Richard M Nugent ~ Cadwalader Wickersham & Taft LLP |
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Chapter 38: |
Tax Accounting Issues in Mergers and Acquisitions |
C. Ellen MacNeil ~ WTAS
Padric K O'Brien ~ Deloitte Tax LLP |
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Chapter 39: |
Tax Treatment of Reorganization Costs |
Mark J. Silverman ~ Steptoe & Johnson LLP |
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Chapter 40: |
Recent Developments in Tax Accounting |
John B Palmer ~ Foley & Lardner LLP |
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Chapter 41: |
The Treatment of Contingent Consideration in Taxable Acquisitions |
Kevin M. Keyes ~ Fried, Frank, Harris, Shriver & Jacobson LLP |
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Chapter 42: |
The Tax Treatment of Earnouts in Business Acquisitions |
Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP |
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Chapter 43: |
Traps and Opportunities Involving Contingent Purchase Price Acquisitions: Why Does Something So Simple Have to Be So Complicated?; And Chapter 43A: Taxation of Earn-Outs in Public Company Acquisitions: New CVRs Raise Unsettled Tax Issues |
David S. Raab ~ Latham & Watkins LLP
William Skinner ~ Fenwick & West LLP |
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Chapter 44: |
Contingent Consideration and Contingent Liabilities in Acquisitions |
Robert H. Wellen ~ Ivins, Phillips & Barker |
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Chapter 45: |
Contingent Liabilities in Taxable Asset Acquisitions |
Mark L. Yecies ~
Rose L. Williams ~ Ernst & Young LLP |
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Chapter 46: |
The Treatment of Contingent Liabilities in Taxable Acquisitions |
Kevin M. Keyes ~ Fried, Frank, Harris, Shriver & Jacobson LLP |
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Chapter 47: |
The Partnership Union: Opportunities for Joint Ventures and Divestitures |
Louis S. Freeman ~ Skadden, Arps, Slate, Meagher & Flom LLP
Dean S. Shulman ~ Skadden, Arps, Slate, Meagher & Flom LLP
Victor Hollender ~ Skadden, Arps, Slate, Meagher & Flom LLP
Brian Krause ~ Skadden Arps Slate Meagher & Flom LLP |
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Chapter 48: |
Opening Pandora's Box: Who Is (Or Should Be) a Partner? |
Eric B. Sloan ~ Deloitte Tax LLP |
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Chapter 49: |
Tax Aspects of the Initial Partnership or LLC Negotiation |
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP |
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Chapter 50: |
Several Comments on Drafting Partnership and LLC Agreements |
Terence Floyd Cuff ~ Loeb & Loeb LLP |
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Chapter 51: |
A Layman's Guide to LLC Incentive Compensation |
Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP |
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Chapter 52: |
Section 83(b), Section 409A, Section 457A and Subchapter K |
Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP |
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Chapter 53: |
Rev. Proc. 2001-43, Section 83(b), and Unvested Profits Interests--The Final Facet of Diamond? |
Sheldon I. Banoff ~ Katten Muchin Rosenman LLP
Eric B. Sloan ~ Deloitte Tax LLP |
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Chapter 54: |
Proposed Regulations on Partnership Equity for Services Create Problems and Opportunities |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP |
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Chapter 55: |
Proposed Partnership Equity Compensation Regulations: "Little or No Chance" of Satisfying Everyone |
Eric B. Sloan ~ Deloitte Tax LLP |
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Chapter 56: |
Partners and the SECA Tax |
James B. Sowell ~ KPMG LLP |
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Chapter 57: |
Partners as Employees: A Proposal for Analyzing Partner Compensation |
James B. Sowell ~ KPMG LLP |
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Chapter 58: |
Taxing Partnership Profits Interests as Compensation Income |
Michael L. Schler ~ Cravath, Swaine & Moore LLP |
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Chapter 59: |
New York State Bar Association Tax Section Report on Proposed Carried Interest and Fee Deferral Legislation |
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Chapter 60: |
Employee Benefits Considerations in Joint Ventures |
Susan P. Serota ~ Pillsbury Winthrop Shaw Pittman LLP
Peter J Hunt ~ Pillsbury Winthrop LLP |
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Chapter 61: |
The "Check-the-Box" Regulations: Elective Entity Classification Under Section 7701; And Chapter 61A: Defining "Partnership" for Federal Tax Purposes: Reconciling Culbertson Section 704(e)(1), & Check-the-Box |
Ethan Yale ~ University of Virginia School of Law
Barbara Spudis de Marigny ~ KPMG LLP |
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Chapter 62: |
Disregarded Entities in Corporate Transactions |
Philip B. Wright ~ Bryan Cave LLP
Daniel C White ~ Bryan Cave LLP |
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Chapter 63: |
Use of Limited Liability Companies in Corporate Transactions |
Mark J. Silverman ~ Steptoe & Johnson LLP |
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Chapter 64: |
A Disregarded Entity Must Be Taken into Account |
Marc Teitelbaum ~ Sonnenschein Nath & Rosenthal LLP |
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Chapter 65: |
Reserved |
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Chapter 66: |
Final Partnership Anti-Abuse Regulations--Key Issues and Examples |
William P. Wasserman ~ |
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Chapter 67: |
Section 197 and Partnership Transactions |
Mark J. Silverman ~ Steptoe & Johnson LLP
Aaron P. Nocjar ~ Steptoe & Johnson LLP |
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Chapter 68: |
Final Section 197 Regulations: Application to Partnership Transactions |
Barksdale Hortenstine ~ Ernst & Young LLP
Gregory J Marich ~ Ernst & Young LLP
Gary R. Huffman ~ Vinson & Elkins LLP |
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Chapter 69: |
Managing Liability Allocations in Partnerships and Limited Liability Companies |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP |
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Chapter 70: |
Final Regulations on the Treatment of Disregarded Entities for Purposes of Characterizing and Allocating Liabilities Under Code Sec. 752: Questions and Complexities Continue |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP |
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Chapter 71: |
The Impact of a Capital Account Deficit Restoration Obligation on a Partner's At-Risk Amount and Share of Liabilities: Hubert Enterprises, Inc. v. Commissioner |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP |
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Chapter 72: |
Sixth Circuit Vacates Controversial Hubert Case Dealing with Partner's At-Risk Amount |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP |
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Chapter 73: |
Selected Tax Allocation Problems for Partnerships and LLCs |
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP |
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Chapter 74: |
Selected Operating Agreement Tax Allocation Provisions for Limited Liability Companies |
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP |
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Chapter 76: |
An Analysis of the Rules Governing Partnership Allocations with Respect to Contributed Properties: The Final Regulations Under Section 704(c) |
Barksdale Hortenstine ~ Ernst & Young LLP
Gregory J Marich ~ Ernst & Young LLP |
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Chapter 77: |
Section 704(c) Allocations: Choices and Consequences |
Barksdale Hortenstine ~ Ernst & Young LLP
Gregory J Marich ~ Ernst & Young LLP |
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Chapter 78: |
Select Section 704(c) Issues with Respect to Partnership Revaluations (PowerPoint Slides) |
Barksdale Hortenstine ~ Ernst & Young LLP
Telma Nadvorny ~ Ernst & Young LLP |
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Chapter 79: |
An Analysis of the Rules Governing Disguised Sales to Partnerships: Section 707(a)(2)(b) |
Barksdale Hortenstine ~ Ernst & Young LLP
Gregory J Marich ~ Ernst & Young LLP |
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Chapter 80: |
Partnership Disguised Sale Rules |
Mark J. Silverman ~ Steptoe & Johnson LLP
Aaron P. Nocjar ~ Steptoe & Johnson LLP |
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Chapter 81: |
New Proposed Regulations on Disguised Sales of Partnership Interests |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP |
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Chapter 82: |
Partnership Disguised Sales of Property: G-I Holdings Misses the Mark; And Chapter 82A: Tax Court Goes Overboard in Canal |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP |
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Chapter 83: |
Final Regulations Under Sections 704(c)(1)(B), 737, and 731(c) |
Barksdale Hortenstine ~ Ernst & Young LLP
Gregory J Marich ~ Ernst & Young LLP |
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Chapter 85: |
Partnership Mixing-Bowl Issues (PowerPoint Slides) |
Mark J. Silverman ~ Steptoe & Johnson LLP
Aaron P. Nocjar ~ Steptoe & Johnson LLP |
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Chapter 86: |
Implementing the 2004 AJCA Changes to Section 704(c)(1)(c), 734(b) and 743(b) |
William P. Wasserman ~ |
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Chapter 87: |
Deceptive Simplicity: Continuing and Current Issues with Guaranteed Payments |
Eric B. Sloan ~ Deloitte Tax LLP
Matthew Sullivan ~ Deloitte Tax LLP |
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Chapter 88: |
Operational Issues of Section 751(b)--Current and Future |
William P. Wasserman ~ |
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Chapter 89: |
Partnership Tax Strategies and Pitfalls Using (And Avoiding the Use of) the Section 754 Election |
Jeffrey Helm ~ Ernst & Young LLP
Stuart L. Rosow ~ Proskauer
William P. Wasserman ~
Dean S. Shulman ~ Skadden, Arps, Slate, Meagher & Flom LLP
Kevin Richards ~ Ernst & Young LLP |
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Chapter 90: |
Creative Transactional Planning Using the Partnership Merger and Division Regulations |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP |
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Chapter 91: |
Partnership Mergers and Divisions: A User's Guide |
Eric B. Sloan ~ Deloitte Tax LLP |
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Chapter 92: |
Partnership Mergers: The Saga Continues |
James B. Sowell ~ KPMG LLP |
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Chapter 94: |
Mergers & Divisions of Partnerships |
Barbara Spudis de Marigny ~ KPMG LLP |
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Chapter 95: |
Transactional Planning Under the Partnership Merger & Division Regulations |
William S. Woods, II ~ Ernst & Young LLP
William P. Wasserman ~
Barksdale Hortenstine ~ Ernst & Young LLP
Peter C Mahoney ~ Ernst & Young LLP |
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Chapter 96: |
M&A Transactions Involving Partnerships and LLCs, Including Conversions, Mergers and Divisions |
Warren P. Kean ~ K&L Gates LLP |
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Chapter 97: |
Partnerships in the Public Space |
Eric B. Sloan ~ Deloitte Tax LLP |
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Chapter 98: |
Partnership Bankruptcy Tax Issues |
Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP |
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Chapter 99: |
New Legislation Tightens Partnership Tax Rules |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP |
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Chapter 100: |
Recent Developments in Partnership Taxation; And Chapter 100A: Recent Developments in Partnership and Real Estate Taxation; And Chapter 100B: But How Is That Rule Applied in a Tiered Partnership Structure? |
Blake D. Rubin ~ McDermott Will & Emery LLP
Barksdale Penick ~ Ernst & Young LLP
Jennifer H. Alexander ~ Deloitte Tax LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP
Gale Chan ~ McDermott Will & Emery LLP
John Rooney ~ KPMG LLP |
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Chapter 101: |
Creditors Beware: Proposed Partnership Debt-for-Equity Regulations Deny Your Tax Loss |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP |
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Chapter 102: |
Through the Looking Glass: Seeing Corporate Problems as Partnership Opportunities |
Eric B. Sloan ~ Deloitte Tax LLP
Judd Sher ~ Deloitte Tax LLP |
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Chapter 103: |
Reserved |
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Chapter 104: |
Entity Identity: The Taxation of Quasi-Separate Enterprises |
Stephen Land ~ Linklaters |
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Chapter 105: |
Tax Classification of Segregated Portfolio Companies; And Chapter 105A: Ownership, Series, and Cells |
James M Peaslee ~ Cleary Gottlieb Steen & Hamilton LLP
Jasper L. Cummings, Jr. ~ Alston & Bird LLP
Jorge G Tenreiro ~ Cleary Gottlieb Steen & Hamilton LLP |
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Chapter 106: |
The Elective Large Partnership Rules |
Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP |
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Chapter 107: |
Select Transactional Issues in State Partnership Taxation |
Steven N J Wlodychak ~ Ernst & Young LLP |
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Chapter 108: |
State Tax Issues Arising from the Use of Passthrough Entities to Structure Transactions |
John Gaggini ~ McDermott Will & Emery
Theodore R Bots ~ Baker & McKenzie LLP
John A. Biek ~ Neal, Gerber & Eisenberg LLP |
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Chapter 109: |
Delaware Statutory Trusts and 1031: A Marriage Made in Heaven or Just a Pipe Dream? |
Richard M. Lipton ~ Baker & McKenzie LLP
Todd D. Golub ~ Ernst & Young LLP
Daniel F Cullen ~ Bryan Cave LLP |
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Chapter 110: |
Privatizing Our Infrastructure: Taxing the Toll or Tolling the Tax |
Victor Hollender ~ Skadden, Arps, Slate, Meagher & Flom LLP |
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Chapter 111: |
Investments by Tax-Exempt Organizations in Pass-Through Entities |
Robert A. Rizzi ~ O'Melveny & Myers LLP |
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Chapter 112: |
The Application of the Unrelated Business Tax to Securities and Other Investments by Tax-Exempt Organizations |
Howard J. Barnet, Jr. ~ Carter Ledyard & Milburn LLP |
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Chapter 113: |
Taxation of United States Tax-Exempt Entities' Offshore Hedge Fund Investments: Application of the Section 514 Debt-Financed Rules to Leveraged Hedge Funds and Derivatives and the Case for Equalization |
Summer Lepree ~ Holland & Knight LLP |
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Chapter 114: |
Joint Ventures with REITs and Tax-Exempt Entities |
Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP |
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Chapter 115: |
Reserved |
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Chapter 116: |
A Guide to Election Year Activities of Section 501(c)(3) Organizations |
Steven Sholk ~ Gibbons, Del Deo, Dolan, Griffinger & Vecchione, PC |
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Chapter 117: |
The S Corporation Rules and the Use of S Corporations as Acquisition Vehicles |
Mark J. Silverman ~ Steptoe & Johnson LLP
Aaron P. Nocjar ~ Steptoe & Johnson LLP |
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Chapter 118: |
Special Issues Presented by Acquisitions and Dispositions of S Corporations |
Eric Elfman ~ Ropes & Gray |
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Chapter 120: |
Using the Qualified Subchapter S Subsidiary in Acquisitions, Dispositions, and Corporate Structures |
Kevin Anderson ~ BDO Seidman, LLP |
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Chapter 121: |
Legal Standards for Adoption of Executive Compensation Programs and Contracts |
Frank P VanderPloeg ~ Sonnenschein Nath & Rosenthal LLP |
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Chapter 122: |
Revisiting Golden Parachutes |
Donald E. Rocap ~ Kirkland & Ellis LLP
Martin Ginsburg ~
Jack S. Levin ~ Kirkland & Ellis LLP |
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Chapter 123: |
Tax-Free Organizations and Restricted Stock |
Roger M Ritt ~ Wilmer Cutler Pickering Hale and Dorr LLP
Stuart J. Offer ~ Morrison & Foerster LLP
Dennis B Drapkin ~ Jones Day |
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Chapter 124: |
Restricted Stock Notes |
David W. Mayo ~ Paul Weiss Rifkind Wharton & Garrison |
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Chapter 125: |
Chapter 3: Substantial Risk of Forfeiture |
David E Kahen ~ Roberts & Holland LLP
Regina Olshan ~ Skadden, Arps, Slate, Meagher & Flom LLP |
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Chapter 126: |
Taxation of Service-Connected Property Transfers Under Code Section 83 |
Stephen L Feldman ~ Morrison & Foerster LLP |
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Chapter 127: |
Consideration or Compensation? Reflections on Rev. Rul. 2007-49 |
James T. Chudy ~ Pillsbury Winthrop Shaw Pittman LLP |
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Chapter 128: |
Qualified Plans |
Ilene Ferenczy ~ The Law Offices of Ilene Ferenczy, LLC |
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Chapter 129: |
New Techniques, Special Features and Enhanced Incentives in Utilizing ESOPs |
Susan P. Serota ~ Pillsbury Winthrop Shaw Pittman LLP |
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Chapter 130: |
Federal Tax Aspects of Mergers, Acquisitions, Buyouts, Management Compensation, Workouts, and Takeovers (PowerPoint Slides) |
Donald E. Rocap ~ Kirkland & Ellis LLP
Jack S. Levin ~ Kirkland & Ellis LLP |
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Chapter 131: |
Structuring Corporate Acquisitions--Tax Aspects |
Barnet Phillips ~ Skadden, Arps, Slate, Meagher & Flom, LLP
Robert Rothman ~ Akin Gump Strauss Hauer & Feld LLP |
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Chapter 132: |
What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales |
Jeffrey Kwall ~ Loyola University Chicago School of Law |
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Chapter 133: |
Tax-Free and Partially Tax-Free Acquisitive Reorganizations--Selected Topics |
John J. Clair ~ Latham & Watkins LLP
Stephen S. Bowen ~ Latham & Watkins LLP
David O Kahn ~ Latham & Watkins LLP
Ana O'brien ~ Latham & Watkins LLP |
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Chapter 134: |
Current Developments in Tax-Free Corporate Reorganizations |
Mark J. Silverman ~ Steptoe & Johnson LLP |
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Chapter 135: |
Current Developments in Tax-Free and Taxable Acquisitions and Separations |
Mark J. Silverman ~ Steptoe & Johnson LLP |
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Chapter 136: |
Corporate Mergers, Acquisitions, and Reorganizations |
James M. Lynch ~ Winston & Strawn LLP
Thomas P Fitzgerald ~ Winston & Strawn LLP |
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Chapter 137: |
An Overview of Certain U.S. Federal Income Tax Considerations Regarding Taxable and Tax-Free Corporate Acquisition Structures |
Allen Stenger ~ Skadden Arps Slate Meagher & Flom LLP
Clifford R. Gross ~ Skadden, Arps, Slate, Meagher & Flom, LLP |
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Chapter 139: |
Reserved |
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Chapter 140: |
New York State Bar Association Tax Section Report on Selected Issues in Triangular Reorganizations |
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Chapter 141: |
Rebooting Section 356: Part 1--The Statute; Part 2--The Regulations |
Michael L. Schler ~ Cravath, Swaine & Moore LLP |
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Chapter 142: |
Corporate E&P and Section 356 |
Jasper L. Cummings, Jr. ~ Alston & Bird LLP |
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Chapter 143: |
Whither Business Purpose? |
Stephen S. Bowen ~ Latham & Watkins LLP |
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Chapter 144: |
Continuity of Interest and Continuity of Business Enterprise Regulations |
Mark J. Silverman ~ Steptoe & Johnson LLP |
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Chapter 145: |
The Pre-Reorganization Continuity of Interest Regulations |
Mark J. Silverman ~ Steptoe & Johnson LLP |
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Chapter 147: |
The Evolution of the Continuity of Interest Test, General Utilities Repeal, and the Taxation of Corporate Acquisitions |
Michael L. Schultz ~ Bingham McCutchen LLP |
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Chapter 148: |
Reserved |
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Chapter 149: |
Reserved |
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Chapter 150: |
New York State Bar Association Tax Section Letter Response: Formal Guidance for Stock Buybacks and "North South" Transactions |
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Chapter 151: |
Selected Tax Considerations in Corporate Restructurings |
Thomas W Giegerich ~ McDermott Will & Emery |
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Chapter 152: |
Underwater Assets and Insolvent Corporations: Reflections on Treasury's Recently Proposed Regulations and Related Matters |
Jerred G. Blanchard, Jr. (retired) ~ Ernst & Young LLP
Gary Vogel ~ Ernst & Young LLP
Kenneth Hooker ~ Ernst & Young LLP |
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Chapter 153: |
Assessing the Value of the Proposed "No Net Value" Regulations |
Mark J. Silverman ~ Steptoe & Johnson LLP
Gregory Kidder ~ Steptoe & Johnson LLP |
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|
Chapter 155: |
The Direction of a Merger--Federal Income Tax Consequences |
Bernita L. Thigpen ~ KPMG LLP
Arvind Venigalla ~ NA
Brenda Zent ~ KPMG LLP |
|
|
Chapter 156: |
Tax-Free Reorganizations Among Related Corporations |
Steven K. Matthias ~ Deloitte Tax LLP |
|
|
Chapter 157: |
The "Downstream Merger" into Less Than 80% Controlled Subsidiaries: Fact or Fiction |
Martin B Amdur ~ Weil, Gotshal & Manges LLP |
|
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Chapter 158: |
Triple Taxation |
Deborah L. Paul ~ Wachtell, Lipton, Rosen & Katz |
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|
Chapter 161: |
Acquisitive D Reorganizations |
Philip B. Wright ~ Bryan Cave LLP
Eric Solomon ~ Ernst & Young LLP
Dana Lasley ~ Deloitte Tax LLP |
|
|
Chapter 162: |
The Elusive D Reorganization and Other Related Party Transactions |
Gary B. Wilcox ~ PwC |
|
|
Chapter 163: |
The Future of Acquisitive D Reorganizations; And Chapter 163A: Triple-Drop-and-Check Transactions: Reflections on the Interaction of the All Boot "D" Reorganization Regulations With Revenue Ruling 78-130 |
Jerred G. Blanchard, Jr. (retired) ~ Ernst & Young LLP
Michael L. Schultz ~ Bingham McCutchen LLP |
|
|
Chapter 164: |
Treasury Regulations Help Group Restructurings |
Alan Granwell ~ DLA Piper US LLP
Robert Rothman ~ Akin Gump Strauss Hauer & Feld LLP |
|
|
Chapter 165: |
Recent Developments in the Step Transaction Doctrine |
Mark J. Silverman ~ Steptoe & Johnson LLP |
|
|
Chapter 166: |
Multiple Step Acquisitions: Dancing the Tax-Free Tango |
Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP |
|
|
Chapter 167: |
Dethroning King Enterprises |
Jeffrey Kwall ~ Loyola University Chicago School of Law
Kristina Maynard ~ Honigman Miller Schwartz & Cohn LLP |
|
|
Chapter 168: |
New York State Bar Association Report on Proposed Regulations Implementing Section 336(e) |
|
|
|
Chapter 169: |
A Survey of the Long Awaited 336(e) Regulations; Work Still Needs to Be Done |
Gary B. Mandel ~ Simpson Thacher & Bartlett LLP |
|
|
Chapter 170: |
Code Sec. 336(e): The Forgotten Election; And Chapter 170A: E&P Allocation and Reorganizations? |
Jasper L. Cummings, Jr. ~ Alston & Bird LLP
Thomas W Avent ~ KPMG LLP
Mitchell D Thweatt ~ KPMG Peat Marwick LLP |
|
|
Chapter 171: |
Developments, Theories and Themes in Stock Basis |
Gordon E. Warnke ~ Linklaters LLP |
|
|
Chapter 172: |
Allocation of Consideration and Allocation and Recovery of Basis in Transactions Involving Stock or Securities (PowerPoint Slides) |
Jerred G. Blanchard, Jr. (retired) ~ Ernst & Young LLP |
|
|
Chapter 173: |
Reserved |
|
|
|
Chapter 174: |
Tax Planning with Non-Compensatory Options |
Philip Bentley ~ Kramer Levin Naftalis & Frankel LLP
Michael J Kliegman ~ PricewaterhouseCoopers LLP |
|
|
Chapter 175: |
Tax Treatment of Cashless Warrant Exercises |
Michael J Kliegman ~ PricewaterhouseCoopers LLP |
|
|
Chapter 176: |
Exchanges of Warrants in Reorganizations |
R. David Wheat ~ Thompson & Knight LLP |
|
|
Chapter 177: |
New York State Bar Association Tax Section Letter Response: Request for Formal Guidance on the Tax Consequences of Warrant Exercises |
|
|
|
Chapter 178: |
Dealing with Contingent Stock and Contingent Liabilities in Tax-Free Transactions |
Kevin M. Keyes ~ Fried, Frank, Harris, Shriver & Jacobson LLP |
|
|
Chapter 179: |
Special Considerations in the Mergers and Acquisitions of Regulated Investment Companies |
Wayne R Strasbaugh ~ Ballard Spahr LLP |
|
|
Chapter 180: |
Application of the COBE and Substantially All Requirements to Tax-Free Reorganizations of RICs: The IRS Issues New Private Letter Rulings |
Raj Tanden ~ BuchalterNemer, A Professional Corporation
Karen Guo ~ Ropes & Gray LLP |
|
|
Chapter 181: |
REIT Mergers & Acquisitions--Tax Consequences |
Barnet Phillips ~ Skadden, Arps, Slate, Meagher & Flom, LLP |
|
|
Chapter 182: |
Taxation of Real Estate Investment Trusts and Shareholders |
Stephen L Feldman ~ Morrison & Foerster LLP
Arthur Man ~ Morrison & Foerster LLP |
|
|
Chapter 183: |
Taking REITs Private: Selected Tax Issues |
Michele Alexander ~ Wachtell, Lipton, Rosen & Katz
Scott Semer ~ Davies Ward Phillips & Vineberg LLP |
|
|
Chapter 184: |
Reserved |
|
|
|
Chapter 185: |
Insurance Premium Deductibility |
F Roy Sedore ~ Baker & McKenzie LLP |
|
|
Chapter 186: |
Recent Developments Affecting Investors in Life Insurance |
Robert Cudd ~ Morrison & Foerster LLP
Michelle M. Jewett ~ Morrison & Foerster LLP |
|
|
Chapter 187: |
Providing Certainty on Death and Taxes: IRS Issues Initial Guidance for Sellers and Purchasers of Life Insurance Policies |
Mark H. Leeds ~ Mayer Brown LLP |
|
|
Chapter 188: |
Organizing the Corporate Venture |
Jeffrey T. Sheffield ~ Kirkland & Ellis LLP
Christian Kimball ~ Jenner & Block LLP |
|
|
Chapter 189: |
Tax Planning for Section 351 Transactions |
R. David Wheat ~ Thompson & Knight LLP |
|
|
Chapter 190: |
Intellectual Property as Transferable Property for Purposes of Section 351 |
Katherine M. Bristor ~ Skadden, Arps, Slate, Meagher & Flom LLP
Elizabeth Mcginley ~ Bracewell & Giuliani LLP
Anthony R Leibler ~ Herzog, Fox & Neeman |
|
|
Chapter 191: |
Transferring Intellectual Property |
Donald Brosnan ~ Steptoe & Johnson LLP
Danni Sternfeld Dunn ~ Ernst & Young LLP |
|
|
Chapter 193: |
Reserved |
|
|
|
Chapter 194: |
Whose Liability Is It Anyway: Recent Amendments to Section 357 |
Michael J Kliegman ~ PricewaterhouseCoopers LLP
Jeannette Martin ~ PricewaterhouseCoopers LLP |
|
|
Chapter 195: |
Determining the Character of Section 357(c) Gain |
Fred B Brown ~ University of Baltimore School of Law |
|
|
Chapter 196: |
Assumptions of "Liabilities" in Taxable and Non-Taxable Transactions |
Jerred Blanchard ~ Ernst & Young LLP |
|
|
Chapter 197: |
Liability Assumptions--Section 357(d) |
Karen Gilbreath Sowell ~ Ernst & Young LLP
Michael Kaibni ~ Ernst & Young LLP
Megan Fitzsimmons ~ Ernst & Young LLP |
|
|
Chapter 198: |
Investment Company Limitations for Corporations and Partnerships |
Gary B. Wilcox ~ PwC
Byron L Shoji ~ Ernst & Young LLP |
|
|
Chapter 199: |
Exchange Funds: What Is Diversification? |
Barnet Phillips ~ Skadden, Arps, Slate, Meagher & Flom, LLP |
|
|
Chapter 200: |
Transfers to Investment Companies: Complexity in a Conundrum |
Monte A. Jackel ~ Monte A. Jackel Federal Tax Advisory Services, LLC
James B. Sowell ~ KPMG LLP |
|
|
Chapter 201: |
Corporate Distributions Under Section 355 |
Joseph M. Pari ~ KPMG LLP
Thomas F. Wessel ~ KPMG LLP
Richard D'Avino ~ General Electric Company |
|
|
Chapter 202: |
Section 355: Divisive Strategies Discussion Problems (PowerPoint Slides) |
Joseph M. Pari ~ KPMG LLP
Thomas F. Wessel ~ KPMG LLP
Robert H. Wellen ~ Ivins, Phillips & Barker |
|
|
Chapter 203: |
Corporate Divisions Under Section 355 |
Mark J. Silverman ~ Steptoe & Johnson LLP |
|
|
Chapter 204: |
Tax Free Spin Offs Under Section 355 |
James M. Lynch ~ Winston & Strawn LLP |
|
|
Chapter 205: |
The Section 355 Edifice Spin-Offs: Past, Present and Future |
Peter C. Canellos ~ Wachtell, Lipton, Rosen & Katz |
|
|
Chapter 206: |
Section 355: Tax-Free Spinoffs, Split-Offs, Split-Ups--Uses and Requirements |
Louis S. Freeman ~ Skadden, Arps, Slate, Meagher & Flom LLP
Maxwell M Miller ~ Skadden Arps Slate Meagher & Flom LLP |
|
|
Chapter 207: |
The Gregory Rules of Section 355 Business Purpose Active Trade or Business Device (With Additional Thoughts on Control, Continuity, and Other Section 355 Miscellany) |
Wayne T Murray ~ Deloitte |
|
|
Chapter 208: |
Hot Stock |
Jasper L. Cummings, Jr. ~ Alston & Bird LLP |
|
|
Chapter 209: |
The Business Purpose Requirement of Section 355 |
Herbert N. Beller ~ Sutherland Asbill & Brennan LLP |
|
|
Chapter 210: |
The Evolving Business Purpose Requirement for Spin-Off Transactions |
Monica M. Coakley ~ KPMG LLP |
|
|
Chapter 211: |
Cash-Rich Split-Offs |
Thomas W Avent ~ KPMG LLP |
|
|
Chapter 212: |
Allocation of E&P in a Spin-Off by a Consolidated Group: New Developments Answer Some Questions But Leave Many Unanswered |
Bryan P. Collins ~ Deloitte Tax LLP
Andrew Cordonnier ~ Grant Thorton
Darin A Zywan ~ KPMG LLP |
|
|
Chapter 213: |
The Section 355(d) Regulations: Narrowing the Scope of an Overly Broad Statute |
Mark J. Silverman ~ Steptoe & Johnson LLP |
|
|
Chapter 214: |
Final Regulations Under Section 1.355-6 |
Robert Cudd ~ Morrison & Foerster LLP
Michelle M. Jewett ~ Morrison & Foerster LLP |
|
|
Chapter 215: |
After the Spin: Preserving Tax-Free Treatment Under Section 355 |
Herbert N. Beller ~ Sutherland Asbill & Brennan LLP
Lori E Harwell ~ Sutherland Asbill & Brennan LLP |
|
|
Chapter 216: |
"Spin-Offs": The Anti-Morris Trust and Intragroup Spin Provisions |
Mark J. Silverman ~ Steptoe & Johnson LLP |
|
|
Chapter 217: |
The Fourth Time's a Charm--Temporary Section 355(e) Regulations Provide Helpful Guidance to Taxpayers |
Mark J. Silverman ~ Steptoe & Johnson LLP |
|
|
Chapter 218: |
Final Section 355(e) Plan Regulations--The Final Chapter in the Saga |
Mark J. Silverman ~ Steptoe & Johnson LLP |
|
|
Chapter 219: |
Who Precedes and Who Succeeds: Proposed Section 355(e)(4)(D) Regulations |
|
|
|
Chapter 220: |
New York State Bar Association Tax Section: Report on Distributions in Connection with Acquisitions |
|
|
|
Chapter 222: |
Corporate Earnings and Profits: Selected Issues |
David S. Raab ~ Latham & Watkins LLP |
|
|
Chapter 223: |
Federal Income Tax Considerations in Going Private Transactions |
Joy S. Macintyre ~ Morrison & Foerster LLP
Thomas A. Humphreys ~ Morrison & Foerster LLP
Shane M Shelley ~ Morrison & Foerster Law Library |
|
|
Chapter 224: |
Leveraged Recapitalizations--Tax and Accounting Strategies |
Michael J Kliegman ~ PricewaterhouseCoopers LLP
Mark F. McDade ~ PricewaterhouseCoopers LLP |
|
|
Chapter 225: |
Selected Defense Techniques, Including Leveraged Restructurings |
Matthew A. Rosen ~ Skadden, Arps, Slate, Meagher & Flom LLP |
|
|
Chapter 226: |
Selected Issues Involving Preferred Stock, Section 305 and Recapitalizations |
Donald Brosnan ~ Steptoe & Johnson LLP
David R. Gerson ~ Wilson Sonsini Goodrich & Rosati
Danni Sternfeld Dunn ~ Ernst & Young LLP
Glen A. Kohl ~ Amazon.com |
|
|
Chapter 228: |
Convertible Preferred Stock Investments by Private Funds: A Practical Guide to Tax Structuring |
Peter A. Furci ~ Debevoise & Plimpton LLP
David H. Schnabel ~ Debevoise & Plimpton LLP |
|
|
Chapter 229: |
Understanding Venture Capital Structure: A Tax Explanation for Convertible Preferred Stock |
Ronald J Gilson ~ Stanford University School of Law
David Schizer ~ Columbia University School of Law |
|
|
Chapter 230: |
Tax Considerations for Venture Capital and Technology-Related Start-Ups |
Joy S. Macintyre ~ Morrison & Foerster LLP
Thomas A. Humphreys ~ Morrison & Foerster LLP
Shane M Shelley ~ Morrison & Foerster Law Library |
|
|
Chapter 231: |
Revival of the Choice of Entity Analysis: Use of Limited Liability Companies for Start-Up Businesses |
Laurence Crouch ~ Shearman & Sterling LLP |
|
|
Chapter 232: |
Exploring the Reasons Behind the Bias of Private Equity and Venture Capital Firms Investing in Corporations Rather Than Limited Liability Companies--A Time to Reconsider |
Warren P. Kean ~ K&L Gates LLP |
|
|
Chapter 234: |
Code Sec. 1032--Taking Stock of the Situation |
Lucy W. Farr ~ Davis Polk & Wardwell LLP |
|
|
Chapter 235: |
The Zero Basis Problem as a Result of the Issuance of Stock or Debt |
Gary B. Mandel ~ Simpson Thacher & Bartlett LLP |
|
|
Chapter 236: |
Zero Basis in the Taxpayer's Own Stock or Debt Obligations: Whether Such Instruments Constitute "Property" |
Jerred Blanchard ~ Ernst & Young LLP |
|
|
Chapter 237: |
Summaries by Code Section of Selected Subchapter C Revenue Rulings |
James M. Lynch ~ Winston & Strawn LLP |
|
|
Chapter 238: |
Reserved |
|
|
|
Chapter 239: |
Interesting Transactions of 2009 |
Linda E. Carlisle ~ White & Case LLP |
|
|
Chapter 240: |
Tax & Accounting Issues Biannual |
Robert Willens ~ Robert Willens, LLC |
|
|
Chapter 241: |
Tracking Tracking Stock |
Stuart M. Finkelstein ~ Skadden, Arps, Slate, Meagher & Flom LLP
Benjamin Handler ~ Skadden, Arps, Slate, Meagher & Flom, LLP
Joseph Todd ~ Goldman, Sachs & Co. |
|
|
Chapter 242: |
Virtual Mergers |
Peter H. Blessing ~ KPMG LLP |
|
|
Chapter 244: |
Canadian Exchangeable Share Transactions and Foreign Transaction Forms |
Marc Teitelbaum ~ Sonnenschein Nath & Rosenthal LLP |
|
|
Chapter 245: |
Equalization or Optimization Arrangement? A Brief Updated Summary |
Michael Humphreys ~ Ernst & Young LLP |
|
|
Chapter 246: |
Virtual Distributions: America Is Ready! |
Jon Ohrn ~ Deutsche Bank
Phil L Tretiak ~ |
|
|
Chapter 247: |
U.S. Tax Consequences of International Acquisitions |
James P. Fuller ~ Fenwick & West LLP |
|
|
Chapter 248: |
U.S. Private Equity Funds Making Cross-Border Investments |
Arturo Requenez ~ Greenberg Traurig, LLP
Timothy Shuman ~ McDermott Will & Emery LLP |
|
|
Chapter 249: |
Cross-Border Tax Problems of Investment Funds |
Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP |
|
|
Chapter 250: |
Bringing Profits Home: Dividend Recapitalizations of Foreign Portfolio Companies |
Deborah L. Paul ~ Wachtell, Lipton, Rosen & Katz
Richard Gipstein ~ Wachtell Lipton Rosen & Katz |
|
|
Chapter 251: |
A Primer on PFIC Taxation |
Mark McGee ~ KPMG LLP
Edward K. Dennehy ~ KPMG LLP
Stephen E Ehrlich ~ KPMG |
|
|
Chapter 252: |
Global Tax-Free Deals: Mergers, Acquisitions and Spins at Home and Abroad |
Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP |
|
|
Chapter 254: |
Tax Strategies for Selling Foreign Subsidiaries |
Lowell D. Yoder ~ McDermott Will & Emery LLP |
|
|
Chapter 255: |
Section 1248: Taxation of the Disposition of Stock of a CFC |
Lowell D. Yoder ~ McDermott Will & Emery LLP |
|
|
Chapter 256: |
Basic U.S. Tax Considerations in Buying or Selling a Non-U.S. Business |
Edward C Osterberg ~ Vinson & Elkins LLP |
|
|
Chapter 257: |
Buyers Electing Section 338 for CFC Targets: Sellers Beware |
Lowell D. Yoder ~ McDermott Will & Emery LLP
Jeffrey H Kahn ~ Florida State University College of Law |
|
|
Chapter 258: |
Cross-Border Acquisition Patterns Implicating Section 338: Recommendations for Reform; And Chapter 258A: Section 338 Elections in the Age of Covered Asset Acquisitions |
Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
Lowell D. Yoder ~ McDermott Will & Emery LLP
Robert A. Clary ~ McDermott Will & Emery |
|
|
Chapter 261: |
Tax Due Diligence for International Operations |
Brian J Sullivan ~ Deloitte & Touche LLP |
|
|
Chapter 262: |
Financing Foreign Subsidiaries of U.S. Multinationals |
Robert Dilworth ~ Bank of America Merrill Lynch
Caroline Ngo ~ McDermott Will & Emery |
|
|
Chapter 263: |
A Quick Guide to Common International Reorganizations Under Section 367 |
James M. Lynch ~ Winston & Strawn LLP
Phillip Stoffregen ~ KPMG LLP |
|
|
Chapter 264: |
Section 367 Update--Including New Regulations and Impact on Foreign Reorganizations |
Kenneth H Kral ~ PricewaterhouseCoopers LLP
Stuart Katz ~ Swiss Re American Holding Corporation |
|
|
Chapter 265: |
Tax-Deferred Reorganization Acquisitions of U.S. Corporations by Foreign Corporations Under Treas. Reg. Sec. 1.367(a)-3(c) |
Bobbe Hirsh ~ Lipscomb, Brady & Eisenberg, PL
Alan S Lederman ~ Gunster Yoakley & Stewart P A |
|
|
Chapter 266: |
Final GRA Regulations Issued February 10, 2009, Reg. Section 1.367(a)-8 |
Jerred Blanchard ~ Ernst & Young LLP |
|
|
Chapter 267: |
New York State Bar Association Tax Section Report on Proposed Regulations Issued Under Code Sections 367, 1248, and 6038B |
|
|
|
Chapter 268: |
Corporate Inversions: Yesterday, Today, and Tomorrow |
John M Peterson ~ Baker & McKenzie LLP
Bruce A Cohen ~ AIG-Tax Department |
|
|
Chapter 269: |
Expatriated Entities and Their Surrogate Foreign Corporate Parents--The Anti-Inversion Rules Under Section 7874 |
Jack Heinberg ~ Allen & Overy LLP |
|
|
Chapter 270: |
Inversions Under Section 7874: A Primer |
Marjorie A. Rollinson ~ Ernst & Young LLP
Donald W Bakke ~ Ernst & Young
Javier Salinas ~ Ernst & Young LLP |
|
|
Chapter 273: |
Partnerships Change Everything: Using a Partnership in an Outbound Stock Acquisition |
Stephen G. Mills ~ Goodwin Procter LLP |
|
|
Chapter 274: |
Outbound Acquisitions: European Holding Company Structures |
Nairy Der Arakelian-Merheje ~ Nairy Der Arakelian-Merheje Law Office
Michel Collet ~ CMS Bureau Francis Lefebvre
John T. Hickson ~ A&L Goodbody
Willem Bongaerts ~ Loyens & Loeff N.V.
Wolf-Georg Von Rechenberg ~ CMS HAscher SIgle
Stefan Gauci ~ Advocates Credal
Luca Rossi ~ Facchini Rossi Scarioni
Robert Schneider ~ Schneider's Rechtsanwalts- KEG
Peter Utterström ~ Delphi-Stockholm
Ewout Van Asbeck ~ Van Doorne & Stollema
Stanley C Ruchelman ~ The Ruchelman Law Firm
Nikolaj Bjornholm ~ Bech-Bruun Dragsted
Werner Heyvaert ~ Stibbe
Stephan Neidhardt ~ Walder Wyss Ltd.
Bradley Phillips ~ Herbert Smith
Guillermo Canalejo Lasarte ~ Uria & Menendez |
|
|
Chapter 275: |
Reserved |
|
|
|
Chapter 276: |
IRS Takes Controversial Approach to Characterization of Separately Stated Item of Subpart F Income |
Summer Lepree ~ Holland & Knight LLP
Jeffrey Rubinger ~ Holland & Knight LLP |
|
|
Chapter 277: |
Planning Techniques Described in the Treasury's Subpart F Study |
Lowell D. Yoder ~ McDermott Will & Emery LLP |
|
|
Chapter 278: |
IRS Takes Sound Approach to Applying CFC Look-Through Rule |
Martin J. Collins ~ McDermott Will & Emery
Joseph Calianno ~ Grant Thornton LLP |
|
|
Chapter 279: |
Intragroup Transactions: The Kinder, Gentler Subpart F |
Andrew H Braiterman ~ Hughes, Hubbard & Reed LLP |
|
|
Chapter 280: |
Section 965 Update |
Peter J. Connors ~ Orrick, Herrington & Sutcliffe LLP |
|
|
Chapter 281: |
Avoiding Subpart F Income Through Manufacturing Services Arrangements |
Lowell D. Yoder ~ McDermott Will & Emery LLP |
|
|
Chapter 282: |
Section 956: Investment in U.S. Property |
Lowell D. Yoder ~ McDermott Will & Emery LLP
Rachel Aaronson ~ McDermott Will & Emery LLP |
|
|
Chapter 283: |
Guidance Under Section 956: A Small Part of the Solution to the Lending Drought |
Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP |
|
|
Chapter 284: |
Pledges and Guarantees in Loan Agreements |
Gary M Friedman ~ Debevoise & Plimpton LLP |
|
|
Chapter 285: |
The Direct and Indirect Foreign Tax Credit and the Foreign Tax Credit Limitation; And Chapter 285A: Recent Changes to Foreign Tax Credit Rules; And Chapter 285B: New York State Bar Association Tax Section Report on Section 901(m) |
Daniel M. McCall ~ Skadden, Arps, Slate, Meagher & Flom LLP
Eric B. Sensenbrenner ~ Skadden, Arps, Slate, Meagher & Flom LLP
Richard E. Andersen ~ Patton Boggs LLP |
|
|
Chapter 286: |
Helpful Overall Foreign Loss, Separate Limitation Loss, and Overall Domestic Loss Regulations Still Leave Open Issues |
Raymond Wynman ~ |
|
|
Chapter 287: |
Deconstructing Section 905(c): An Examination of the Redetermination Rules After TRA 1997 |
H David Rosenbloom ~ Caplin & Drysdale, Chartered
Neal M Kochman ~ Caplin & Drysdale, Chartered |
|
|
Chapter 288: |
Dual Consolidated Losses |
Robert Gordon ~ True Partners Consulting LLC |
|
|
Chapter 289: |
A Company without a Country: The Ambiguous World of Dual Consolidated Losses |
David Hardy ~ Osler, Hoskin & Harcourt LLP
Laurie S Marsh ~ GE Commercial Finance-Capital Solutions |
|
|
Chapter 290: |
Dual Consolidated Loss Primer |
Dirk JJ Suringa ~ Covington & Burling LLP
Anne Loomis ~ Covington & Burling LLP |
|
|
Chapter 291: |
"All or Nothing Rule" Leaves Taxpayers Empty-Handed |
Jeffrey P Maydew ~ Baker & McKenzie LLP
John D. McDonald ~ Baker & McKenzie LLP |
|
|
Chapter 292: |
Global Transfer Pricing Documentation: Many Considerations |
Marc M Levey ~ Baker & McKenzie LLP
David Balaban ~ Ernst & Young |
|
|
Chapter 293: |
Reserved |
|
|
|
Chapter 294: |
Tax Planning for the Provision of Cross-Border Services |
Christopher P Bowers ~ Bingham McCutchen LLP
Jeffrey P Cowan ~ Department of the Treasury Internal Revenue Service
Stephen Bates ~ KPMG LLP |
|
|
Chapter 295: |
Assignment of Corporate Opportunities--The Migration of American Intangibles |
David Hardy ~ Osler, Hoskin & Harcourt LLP |
|
|
Chapter 296: |
Marketing Intangibles Undergoing Close Legal, and Tax Scrutiny |
Philip W Carmichael ~ Baker & McKenzie LLP
Monique Van Herksen ~ Ernst & Young LLP
Marc M Levey ~ Baker & McKenzie LLP
Pamela T Church ~ Baker & McKenzie LLP |
|
|
Chapter 297: |
Intangibles Valuation: Controversies, Solutions |
Richard Fletcher ~ Baker & McKenzie
Monique Van Herksen ~ Ernst & Young LLP
Marc M Levey ~ Baker & McKenzie LLP |
|
|
Chapter 298: |
Treasury Department Suggests Transfer Pricing Revisions |
Robert Feinschreiber ~ Feinschreiber & Associates
Margaret Kent ~ Feinschreiber & Associates |
|
|
Chapter 299: |
The Transfer Pricing and Customs Duties Practice in the United States |
Marc M Levey ~ Baker & McKenzie LLP
Robert L Eisen ~ Baker & McKenzie LLP |
|
|
Chapter 300: |
Negotiating an Advance Pricing Agreement |
Steven C. Wrappe ~ Ernst & Young LLP |
|
|
Chapter 302: |
Buy In and Buy Out Requirements Present Unusual Difficult Issues for Cost Sharing Agreements |
William Garofalo ~ Swiss Re America Holding Corp
Marc M Levey ~ Baker & McKenzie LLP
Victor H Miesel ~ Jefferson Wells International |
|
|
Chapter 303: |
Recent FSAs Take a Hard Line on the Drafting of Cost Sharing Agreements |
William Garofalo ~ Swiss Re America Holding Corp
Marc M Levey ~ Baker & McKenzie LLP |
|
|
Chapter 304: |
Effective Transfer Pricing As a Planning Tool: A Cost Sharing Case Study |
Marc M Levey ~ Baker & McKenzie LLP |
|
|
Chapter 305: |
New Contract Manufacturing and Cost Sharing Regulations Breakfast Briefing (PowerPoint Slides) |
Marc M Levey ~ Baker & McKenzie LLP |
|
|
Chapter 306: |
Cost Sharing Developments in the U.S.: The Arm's Length Standard After Xilinx and Veritas |
Marc M Levey ~ Baker & McKenzie LLP
Brian Arthur ~ Baker & McKenzie |
|
|
Chapter 307: |
Tax Court Sends Messages to Taxpayers in DHL |
Maurice S. Emmer ~ Deloitte & Touche LLP
Marc M Levey ~ Baker & McKenzie LLP
Robert Cunningham ~ Baker & McKenzie LLP
David Grech ~ Ernst & Young LLP |
|
|
Chapter 308: |
The DHL Case May Prove a Trap or Benefit to Intangible Owners |
Marc M Levey ~ Baker & McKenzie LLP |
|
|
Chapter 309: |
Transfer Pricing Canada |
Marc M Levey ~ Baker & McKenzie LLP
Salvador M Borraccia ~ Baker & McKenzie LLP |
|
|
Chapter 310: |
Reserved |
|
|
|
Chapter 311: |
Reserved |
|
|
|
Chapter 312: |
A Basic Cross-Border Primer for Taking Your U.S.-Based Clients to India, Tax Planning for U.S.-Controlled Indian Business Operations--Organizational, Operational and Transactional Cross-Border Considerations |
Parul Jain ~ Nishith Desai Associates
William M Sharp ~ Sharp Kemm P.A.
Nishith Desai ~ Nishith Desai Associates
Andrea D. de Cortes ~ Sharp & Associates PA |
|
|
Chapter 313: |
Discussion of the OECD Paper on Business Restructuring |
Monique Van Herksen ~ Ernst & Young LLP
Marc M Levey ~ Baker & McKenzie LLP |
|
|
Chapter 314: |
Reserved |
|
|
|
Chapter 315: |
Reserved |
|
|
|
Chapter 316: |
Source of Royalty Income and Place of Use of Intangible Property |
Gary D Sprague ~ Baker McKenzie
Dr. Lothar Determann ~ Baker & McKenzie LLP |
|
|
Chapter 317: |
Tax Treaties--Fundamentals |
Daniel Berman ~ Boston University, School of Law |
|
|
Chapter 318: |
New York City Bar Report Offering Proposals Regarding the "Derivative Benefits" Provisions Found in the Limitation on Benefits Article of Certain Income Tax Treaties |
|
|
|
Chapter 319: |
The Evolution of Limitation on Benefits, Beneficial Ownership and Similar Rules: Recent Trends and Future Possibilities |
Michael J Miller ~ Roberts and Holland LLP
Mark Stone ~ Holland & Knight LLP |
|
|
Chapter 320: |
Moving 'Management and Control' of a Foreign Corporation to Achieve Favorable U.S. Tax Results |
Jeffrey Rubinger ~ Holland & Knight LLP |
|
|
Chapter 321: |
The New U.K.-U.S. Income Tax Treaty |
Gregory May ~ Freshfields Bruckhaus Deringer US LLP
Roger Berner ~ Freshfields Bruckhaus Deringer LLP |
|
|
Chapter 322: |
U.S. Income Taxation of Foreign Persons Engaged in a U.S. Trade or Business |
William Streng ~ Bracewell & Giuliani LLP |
|
|
Chapter 323: |
Prepared by the Staff of the Joint Committee on Taxation: Economic and U.S. Income Tax Issues Raised by Sovereign Wealth Fund Investment in the United States |
|
|
|
Chapter 325: |
The Foreign Sovereign Tax Exemption |
Gregory May ~ Freshfields Bruckhaus Deringer US LLP |
|
|
Chapter 326: |
Investment in U.S. Real Estate by Sovereign Wealth Funds--Tax Issues |
James M. Lowy ~ Ernst & Young LLP |
|
|
Chapter 327: |
New York City Bar Report Offering Proposed Guidance Regarding U.S. Federal Income Tax Treatment of Certain Lending Activities Conducted within the United States As Reported by the Committee on Taxation of Business Entities |
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Chapter 329: |
Peculiarities of 80/20 Company Taxation |
Kevin Colan ~ Osler, Hoskin & Harcourt LLP
David Hardy ~ Osler, Hoskin & Harcourt LLP |
|
|
Chapter 330: |
Opportunities for the Foreign Investor in United States Real Estate--If Planning Comes First |
Michael Hirschfeld ~ Dechert LLP |
|
|
Chapter 331: |
Reserved |
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|
|
Chapter 332: |
Nonrecognition Transactions Involving U.S. Real Property Holding Corporations: Opportunities, Pitfalls, and Unexpected Results |
David F. Levy ~ Skadden, Arps, Slate, Meagher & Flom LLP |
|
|
Chapter 333: |
U.S. Taxation of Foreign Portfolio Investors |
Leonard Schneidman ~ WTAS LLC |
|
|
Chapter 334: |
Is There a FIRPTA Tax or Withholding on REIT Distributions Attributable to Sales of USRPIs?: Section 897(h)(1) and New Section 1445(e)(6) |
Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP |
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|
Chapter 336: |
U.S. Earnings Stripping Rules in the International Context: Yesterday, Today and Tomorrow |
Jacob D Rosenfeld ~ White & Case LLP
Gerald Rokoff ~ White & Case LLP |
|
|
Chapter 337: |
International Joint Ventures: Basic Tax Goals and Structures |
Edward C Osterberg ~ Vinson & Elkins LLP |
|
|
Chapter 338: |
Foreign Partnerships Cross Border Planning |
Michael Hirschfeld ~ Dechert LLP |
|
|
Chapter 339: |
U.S. Taxation of Foreign Partners |
Laurence Crouch ~ Shearman & Sterling LLP |
|
|
Chapter 340: |
Selected Federal Income Tax Issues Arising in Corporate Debt Restructurings |
Andrew N. Berg ~ Debevoise & Plimpton LLP
Vadim Mahmoudov ~ Debevoise & Plimpton LLP |
|
|
Chapter 342: |
Modifying Debt and Its Consequences |
Stuart J. Goldring ~ Weil, Gotshal & Manges LLP |
|
|
Chapter 343: |
Reserved |
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|
|
Chapter 344: |
Expert Commentary on the New COD Deferral Election |
Carl M. Jenks ~ Jones Day
John D Currivan ~ Jones Day
Carolyn Joy Lee ~ Jones Day
Candace A. Ridgway ~ Jones Day |
|
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Chapter 345: |
Selected Issues Relating to the Election to Defer COD Income |
Philip Wagman ~ Clifford Chance |
|
|
Chapter 347: |
Restructuring Troubled Companies |
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|
|
Chapter 348: |
Critical Federal Income Tax Issues Relating to Corporate Restructurings |
Peter C. Canellos ~ Wachtell, Lipton, Rosen & Katz
David M Einhorn ~ Wachtell Lipton Rosen & Katz
Jodi J. Schwartz ~ Wachtell, Lipton, Rosen & Katz |
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|
Chapter 350: |
Bad Debt or Loss? |
Jasper L. Cummings, Jr. ~ Alston & Bird LLP |
|
|
Chapter 351: |
Federal Tax Treatment of Debt Workouts |
Thomas Helfand ~ Winstead CP
Michael Cook ~ Cook Brooks Johnson PLLC |
|
|
Chapter 352: |
Federal Income Tax Considerations of S Corporations Debt Workouts |
Lee Zimet ~ Deloitte & Touche LLP
Linda Hui ~ Deloitte Tax LLP |
|
|
Chapter 353: |
New York City Bar Report Regarding Proposals for Accounting Treatment of Interest on Nonperforming Loans |
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Chapter 354: |
Selected Federal Income Tax Issues Affecting Cross-Border Debt Restructurings |
Mark Dunshee ~ Holme Roberts & Owen LLP
Jack Heinberg ~ Allen & Overy LLP |
|
|
Chapter 355: |
Debt Workouts: The Partnership and the Partners |
James B. Sowell ~ KPMG LLP |
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|
Chapter 356: |
Cancellation of Indebtedness Income Deferral in Economic Stimulus Bill Raises Complex Issues for Partnerships |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP |
|
|
Chapter 357: |
Allocation of COD Income in Partnership Workouts |
James B. Sowell ~ KPMG LLP |
|
|
Chapter 358: |
Partnerships and COD Deferral: Not Exactly a Match Made in Heaven |
James B. Sowell ~ KPMG LLP |
|
|
Chapter 359: |
New York State Bar Association Tax Section Report on Proposed Regulations Under Sections 108(e)(8) and 721 on Partnership Debt-for-Equity Exchanges |
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|
Chapter 360: |
Worthless Partnership Interests |
James B. Sowell ~ KPMG LLP |
|
|
Chapter 361: |
Application of Cancellation of Debt Rules to Consolidated Groups (PowerPoint Slides) |
Stuart J. Goldring ~ Weil, Gotshal & Manges LLP |
|
|
Chapter 362: |
Consolidated Attribute Reduction Regulations |
Stuart J. Goldring ~ Weil, Gotshal & Manges LLP
Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP |
|
|
Chapter 363: |
Section 108(b) Attribute Reduction in the Consolidated Return Context--A Primer |
Danni Sternfeld Dunn ~ Ernst & Young LLP
Kirt Switzer ~ Latham & Watkins LLP
Jill Marie Harding ~ Ernst & Young LLP |
|
|
Chapter 364: |
New York State Bar Association Tax Section Report on Claiming Worthlessness for a Failed Subsidiary Within a Consolidated Group |
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|
Chapter 365: |
Filing for Bankruptcy: A Starter Kit for Corporate Tax Advisors |
Carl M. Jenks ~ Jones Day |
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|
Chapter 366: |
Tax Attributes in Bankruptcy--2009; And Chapter 366A: The Rule of Ralphs |
Carl M. Jenks ~ Jones Day
Jasper L. Cummings, Jr. ~ Alston & Bird LLP |
|
|
Chapter 367: |
Restructuring the Bankrupt Corporation |
John C. Hart ~ Simpson Thacher Bartlett LLP
Nancy Mehlman ~ Simpson Thacher & Bartlett LLP |
|
|
Chapter 368: |
Tax Pitfalls and Opportunities In and Out of Bankruptcy Proceedings |
Dale Ponikvar ~ Milbank, Tweed, Hadley & McCloy LLP
Robert Jacobs ~ Manatt Phelps & Phillips LLP
Russell J. Kestenbaum ~ Milbank, Tweed, Hadley & McCloy LLP |
|
|
Chapter 369: |
The Bankruptcy Abuse Prevention and Consumer Protection Act of 2005: Summary of Tax Provisions |
Carl M. Jenks ~ Jones Day |
|
|
Chapter 370: |
Fixed and Contingent Claims in Bankruptcy--Liquidating Trusts and Partnerships |
Simon Friedman ~ Milbank, Tweed, Hadley & McCloy LLP
Russell J. Kestenbaum ~ Milbank, Tweed, Hadley & McCloy LLP |
|
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Chapter 373: |
Section 382 |
Mark J. Silverman ~ Steptoe & Johnson LLP |
|
|
Chapter 374: |
Limitations on Corporate Tax Attributes: An Analysis of Section 382 and Related Provisions; And 374A: New York State Bar Association Tax Section Report on Notice 2010-49 |
Lee Zimet ~ Deloitte & Touche LLP |
|
|
Chapter 375: |
Section 382--Fluctuation in Value |
Mark J. Silverman ~ Steptoe & Johnson LLP |
|
|
Chapter 376: |
Comments Concerning Notice 2003-65 Under Section 382 of the Internal Revenue Code Regarding the Treatment of Recognized Built-In Gains and Losses |
|
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Chapter 378: |
Section 384 of the Internal Revenue Code of 1986 |
Mark J. Silverman ~ Steptoe & Johnson LLP |
|
|
Chapter 379: |
Be Careful What You Wish for: Is Section 382's Treasure Section 384's Trash? |
Mark R. Hoffenberg ~ KPMG LLP
Deanna Harris ~ KPMG LLP |
|
|
Chapter 380: |
Distinguishing Sales from Financings and Debt From Equity |
James M Peaslee ~ Cleary Gottlieb Steen & Hamilton LLP
David Z. Nirenberg ~ Ashurst LLP |
|
|
Chapter 382: |
Taxation of High-Yield Debt--Beware the End of the Reprieve |
Viva Hammer ~ Brandeis University |
|
|
Chapter 384: |
A Brief Primer on Debt Instruments with Contingent Payments |
David A Weisbach ~ Univ of Chicago |
|
|
Chapter 385: |
Contingent Interest Convertible Bonds and the Economic Accrual Regime |
Edward D. Kleinbard ~ University of Southern California Gould School of Law
Erika W. Nijenhuis ~ Cleary Gottlieb Steen & Hamilton LLP
William L. McRae ~ Cleary Gottlieb Steen & Hamilton LLP |
|
|
Chapter 386: |
The Trouble with Toggles: The AHYDO Rules and PIK Toggle Debt Instruments |
Rafael Kariyev ~ Debevoise & Plimpton
Gary M Friedman ~ Debevoise & Plimpton LLP |
|
|
Chapter 387: |
The Demise of CoCos and the Tax Consequences of Exchanging Convertible Debt |
John Creed ~ Simpson Thacher & Bartlett LLP
Noah Beck ~ Simpson Thacher & Bartlett LLP |
|
|
Chapter 388: |
The Law of Unintended Consequences: New Generation of Trust Preferreds Squeezes Market DRD Preferred Stocks |
Mark H. Leeds ~ Mayer Brown LLP |
|
|
Chapter 389: |
Tax Deductible Equity: The Quest for the Holy Grail--Part II |
Thomas A. Humphreys ~ Morrison & Foerster LLP |
|
|
Chapter 390: |
Equity, Debt, Not--The Tax Treatment of Non-Debt Open Transactions |
Michael S. Farber ~ Davis Polk & Wardwell LLP |
|
|
Chapter 391: |
Income Trusts and Income Deposit Securities: The U.S. Tax Perspective |
Peter C. Canellos ~ Wachtell, Lipton, Rosen & Katz |
|
|
Chapter 392: |
Everything I Know About New Financial Products I Learned from DECS |
Edward D. Kleinbard ~ University of Southern California Gould School of Law
Erika W. Nijenhuis ~ Cleary Gottlieb Steen & Hamilton LLP
William L. McRae ~ Cleary Gottlieb Steen & Hamilton LLP
Elena V. Romanova ~ Citigroup |
|
|
Chapter 393: |
Reserved |
|
|
|
Chapter 394: |
New York State Bar Association Tax Section Report on Prepaid Forward Contracts |
|
|
|
Chapter 395: |
Who Should Be Ringing Their Hands Over Phones: Wall Street or Washington? |
Diana L. Wollman ~ Sullivan & Cromwell LLP |
|
|
Chapter 397: |
Taxing Derivative Financial Instruments |
Gregory May ~ Freshfields Bruckhaus Deringer US LLP |
|
|
Chapter 398: |
Capital Ideas: The History of the Treatment of Derivative Gains and Losses |
Michael S. Farber ~ Davis Polk & Wardwell LLP |
|
|
Chapter 399: |
New Tax Issues Arising from the Dodd-Frank Act and Related Changes to Market Practice Derivatives; And Chapter 399A: The Taxation of Dodd-Frank |
Viva Hammer ~ Brandeis University
Erika W. Nijenhuis ~ Cleary Gottlieb Steen & Hamilton LLP
Paul joseph Kunkel ~ KPMG LLP
John N. Bush ~ KPMG LLP |
|
|
Chapter 400: |
United States Federal Taxation of Derivatives: One Way or Many? |
Yoram Keinan ~ Greenberg Traurig, LLP |
|
|
Chapter 401: |
Rationalizing the Taxation of Options in the Age of Derivatives |
Kevin Liss ~ PricewaterhouseCoopers LLP |
|
|
Chapter 402: |
Constructive Sales Under Section 1259: The Best Is Yet to Come |
Lucy W. Farr ~ Davis Polk & Wardwell LLP
Dana L. Trier ~ Davis Polk & Wardwell |
|
|
Chapter 403: |
Financial Products Exchangeable into Common Stock: Tax Opportunities and Issues |
Linda E. Carlisle ~ White & Case LLP |
|
|
Chapter 404: |
Prepaid Forward Contracts and Equity Collars: Tax Traps and Opportunities |
Steven M. Rosenthal ~ Urban-Brookings Tax Policy Center
Elizabeth R. Dyor ~ KPMG LLP |
|
|
Chapter 405: |
Where Are They, Again? Foreign Currency Questions from the World of Structured Notes; And Chapter 405A: A Riff on Cliff: Calloway and Anschutz Expand Tax Ownership Authorities from Debt to Equities |
Samuel Dimon ~ Davis Polk & Wardwell
Mark H. Leeds ~ Mayer Brown LLP |
|
|
Chapter 407: |
Structuring Hedges of Financing Transactions to Avoid Adverse Foreign Tax Credit Limitation Effects |
L. G. Chip Harter ~ PwC |
|
|
Chapter 408: |
ABCs of Cross-Border Derivatives |
Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP |
|
|
Chapter 409: |
Reserved |
|
|
|
Chapter 410: |
Reserved |
|
|
|
Chapter 411: |
Taxation of Equity Derivatives |
Lewis R. Steinberg ~ Credit Suisse Securities (USA) LLC |
|
|
Chapter 412: |
The Federal Income Tax Treatment of Credit Derivative Transactions |
Bruce E. Kayle ~ Milbank, Tweed, Hadley & McCloy LLP |
|
|
Chapter 414: |
Contextual Analysis of Tax Ownership |
Alex Raskolnikov ~ Columbia University School of Law |
|
|
Chapter 415: |
Fundamental Federal Income Tax Considerations in Current United States Leasing Transactions |
John A Leduc ~ Skadden, Arps, Slate, Meagher & Flom, LLP |
|
|
Chapter 416: |
Tax Treatment of Structured Finance Transactions |
Thomas A. Humphreys ~ Morrison & Foerster LLP
Arthur Man ~ Morrison & Foerster LLP
Shane M Shelley ~ Morrison & Foerster Law Library |
|
|
Chapter 417: |
Selected Tax Issues Affecting Domestic and Cross-Border Securitization Transactions |
Willys H. Schneider ~ Kaye Scholer LLP |
|
|
Chapter 418: |
The Way (Securitization) Things Ought to Be |
Thomas A. Humphreys ~ Morrison & Foerster LLP |
|
|
Chapter 419: |
The Frame Game: How Defining the "Transaction" Decides the Case |
David P. Hariton ~ Sullivan & Cromwell LLP |
|
|
Chapter 420: |
Tax Shelters: Evaluating Recent Developments |
Jeffrey H Paravano ~ Baker & Hostetler LLP
Paul M Schmidt ~ Baker & Hostetler LLP |
|
|
Chapter 421: |
A Short History of Tax Shelters |
Eric Solomon ~ Ernst & Young LLP |
|
|
Chapter 422: |
Shelters, Schemes, and Abusive Transactions: Why Today's Thoughtful U.S. Tax Advisors Should Tell Their Clients to "Just Say No" |
Donald L. Korb ~ Sullivan & Cromwell LLP |
|
|
Chapter 423: |
Antiabuse Rules and Policy: Coherence or Tower of Babel? |
Philip R. West ~ Steptoe & Johnson LLP |
|
|
Chapter 424: |
Recent Cases Involving the Economic Sham Transaction Doctrine--Or Whatever They Are Calling It Now |
Richard A Voll ~
Peter J. Connors ~ Orrick, Herrington & Sutcliffe LLP
Giles Sutton ~ Grant Thornton LLP |
|
|
Chapter 425: |
Reserved |
|
|
|
Chapter 426: |
Good Reason, Bad Reason and No Reason at All: IRS Expands Business Purpose Requirement for Transfers to Corporations |
Mark H. Leeds ~ Mayer Brown LLP |
|
|
Chapter 427: |
Compaq: Find Another Poster Child: The Business Purpose Doctrine Is Alive and Well in the Fifth Circuit |
Robert Dilworth ~ Bank of America Merrill Lynch |
|
|
Chapter 428: |
A New Form of Obscenity? Sorting Through the Federal Circuit's "We Know It When We See It" Ruling in Coltec |
Mark J. Silverman ~ Steptoe & Johnson LLP
Matthew Lerner ~ Steptoe & Johnson LLP
Gregory Kidder ~ Steptoe & Johnson LLP |
|
|
Chapter 429: |
Tax Court Respects Partnership's Property Distribution: Countryside Limited Partnership v. Commissioner |
Blake D. Rubin ~ McDermott Will & Emery LLP
Andrea Macintosh Whiteway ~ McDermott Will & Emery LLP
Jon G. Finkelstein ~ McDermott Will & Emery LLP |
|
|
Chapter 431: |
Summary of Economic Substance Case Law; And Chapter 431A: New York State Bar Association Tax Section Report on Codification of the Economic Substance Doctrine |
Monte A Jackel ~ PricewaterhouseCoopers LLP |
|
|
Chapter 433: |
The Future of Tax Planning? From Coltec and "You Know It When You See It" to Schering-Plough and "Assimilation with Applicable Tax Laws"; And Chapter 433A: Economic Substance and Doctrine Felonies |
Amanda P Varma ~ Steptoe & Johnson LLP
Mark J. Silverman ~ Steptoe & Johnson LLP
Jasper L. Cummings, Jr. ~ Alston & Bird LLP |
|
|
Chapter 434: |
Detection & Dissection: How the IRS Identifies and Combats Tax Shelters and Regulates Those Who Advise on Aggressive Transactions |
Armando Gomez ~ Skadden, Arps, Slate, Meagher & Flom LLP
Victor Hollender ~ Skadden, Arps, Slate, Meagher & Flom LLP
Brian M. Duncan ~ Skadden Arps Slate Meagher & Flom UK LLP |
|
|
Chapter 435: |
Disclosure, Listing and Registration Rules for "Potentially Abusive Tax Shelters" |
Erika W. Nijenhuis ~ Cleary Gottlieb Steen & Hamilton LLP |
|
|
Chapter 437: |
Reportable Transactions: Disclosures, List Maintenance and Penalties |
Herbert N. Beller ~ Sutherland Asbill & Brennan LLP |
|
|
Chapter 438: |
To Disclose or Not to Disclose: Tax Shelters, Penalties, and Circular 230 in 2010 |
Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
Jean Bertrand ~ Cadwalader LLP |
|
|
Chapter 439: |
The New Penalty Regime: Proceed with Caution |
Herbert N. Beller ~ Sutherland Asbill & Brennan LLP |
|
|
Chapter 440: |
What Is the Role of a U.S. Tax Advisor in a Changed Law Enforcement Environment?; And Chapter 440A: The Regulation of Tax Advice and Advisors |
David A Weisbach ~ Univ of Chicago
Donald L. Korb ~ Sullivan & Cromwell LLP
Brian Gale ~ Sidley Austin LLP |
|
|
Chapter 441: |
Ethical Disclosure Requirements in Corporate Tax Representation |
Gersham Goldstein ~ Stoel Rives LLP
Christopher Heuer ~ Stoel Rives LLP
Eric J Kodesch ~ Stoel Rives LLP |
|
|
Chapter 442: |
Practice Exposures for the Tax Professional in the Twenty-First Century |
Christopher S Rizek ~ Caplin & Drysdale, Chartered
Carlos Albinana ~ Allen & Overy LLP
Heather Gething ~ Herbert Smith LLP
Jean-Blaise Eckert ~ Lenz & Staehelin
Ignacio Lacasa ~ Bufete Barrilero y Asociados
Andre G.M. Nagelmaker ~ ATC Corporate Services
Stanley C Ruchelman ~ The Ruchelman Law Firm |
|
|
Chapter 443: |
Navigating an OPR Disciplinary Proceeding |
Rita A Cavanagh ~ Latham & Watkins LLP
Paul Hynes ~ Latham & Watkins LLP |
|
|
Chapter 444: |
The Criminalization of Tax Practice; And Chapter 444A: The Tax Professional as the Target du Jour in Criminal Tax Investigations |
John Colvin ~ Chicoine & Hallet, P.S.
Henry P Bubel ~ Patterson Belknap Webb & Tyler LLP |
|
|
Chapter 445: |
Tax Indemnity Insurance: A Valuable and Evolving Tool for Managing Tax Risks |
Richard A Wolfe ~ Fried Frank Harris Shriver & Jacobson |
|
|
Chapter 446: |
Buying or Selling a Member of a Consolidated Group III: A Catalogue of the Unique Consolidated Return Rules, the Related Contractual Protections and a Model of the Tax Provisions for the Acquisition Agreement |
Jiyeon Lee-Lim ~ Latham & Watkins LLP
Irving Salem ~ Latham & Watkins LLP
Patricia W. Pellervo ~ PwC |
|
|
Chapter 447: |
Consolidated Return Issues for Buyers and Sellers in M&A Transactions; And Chapter 447A: When Can a Group Deconsolidate an Asset or Function? |
Michael L. Schler ~ Cravath, Swaine & Moore LLP
Jasper L. Cummings, Jr. ~ Alston & Bird LLP |
|
|
Chapter 448: |
The Consolidated Return Investment Basis Adjustment Rules |
Mark J. Silverman ~ Steptoe & Johnson LLP |
|
|
Chapter 449: |
The Consolidated Return Investment Basis Adjustment Rules--Study Problems |
Mark J. Silverman ~ Steptoe & Johnson LLP
Jerred Blanchard ~ Ernst & Young LLP
Joseph M. Pari ~ KPMG LLP
Theresa A. Abell ~ Internal Revenue Service
Patricia W. Pellervo ~ PwC |
|
|
Chapter 450: |
The Consolidated Unified Loss Rules |
Mark J. Silverman ~ Steptoe & Johnson LLP |
|
|
Chapter 451: |
A Survey of Section 1.1502-36 |
Don A. Leatherman ~ University of Tennessee College of Law |
|
|
Chapter 452: |
Coordinating Section 1.1502-11, Section 1.1502-28, and Section 1.1502-36 |
Don A. Leatherman ~ University of Tennessee College of Law |
|
|
Chapter 453: |
Rite Aid: Potentially Historic |
Irving Salem ~ Latham & Watkins LLP |
|
|
Chapter 454: |
Third Circuit Ignored the Clear Intention of Congress in Swallows |
Irving Salem ~ Latham & Watkins LLP |
|
|
Chapter 455: |
Intermountain/Chevron/Separation of Powers |
Irving Salem ~ Latham & Watkins LLP |
|
|
Chapter 458: |
Intercompany Transaction Regulations |
Wayne R Strasbaugh ~ Ballard Spahr LLP |
|
|
Chapter 459: |
The Regulations Governing Intercompany Transactions within Consolidated Groups |
Mark J. Silverman ~ Steptoe & Johnson LLP |
|
|
Chapter 460: |
Intercompany Transaction Problems |
Mark J. Silverman ~ Steptoe & Johnson LLP |
|
|
Chapter 461: |
Comparison of the Intercompany Obligation Rules Under Former Treas. Reg. Section 1.1502-13(g) (1995), Former Prop. Treas. Reg. Section 1.1502-13(g) (1998), and Treas. Reg. Section 1.1502-13(g) (2008) |
Mark J. Silverman ~ Steptoe & Johnson LLP |
|
|
Chapter 462: |
The Consolidated Group: Continuation and Termination Issues |
Thomas F. Wessel ~ KPMG LLP
Bryan P. Collins ~ Deloitte Tax LLP
Jeffrey G. Davis ~ Mayer Brown LLP
Jeffrey Vogel ~ KPMG LLP |
|
|
Chapter 463: |
Group Continuation Rules/Continued Filing Requirement (PowerPoint Slides) |
Thomas F. Wessel ~ KPMG LLP
Jeffrey Vogel ~ KPMG LLP |
|
|
Chapter 464: |
Affiliation and Consolidation: Selected Group Membership Issues |
Steven B. Teplinsky ~ Ernst & Young LLP |
|
|
Chapter 465: |
"Anti-Freeze"--Consolidated Return Anti-Avoidance, Anti-Stuffing, and Anti-Stripping Rules Designed to Chill Tax Planning |
Gordon E. Warnke ~ Linklaters LLP
Joseph M. Pari ~ KPMG LLP |
|
|
Chapter 466: |
The Use of Partnerships and LLCs in Structuring Consolidated Groups |
Andrew J. Dubroff ~ Ernst & Young LLP
Terrill A. Hyde ~ Wilmer Cutler Pickering Hale and Dorr LLP
Debra J Bennett ~ Ernst & Young LLP
Roger Wise ~ Kirkpatrick & Lockhart LLP |
|
|
Chapter 467: |
The Section 382 Consolidated Return Regulations |
Mark J. Silverman ~ Steptoe & Johnson LLP |
|
|
Chapter 468: |
Application of Section 382 to Consolidated Groups |
Andrew J. Dubroff ~ Ernst & Young LLP
Robert J Mason ~ Ernst & Young LLP |
|
|
Chapter 470: |
SRLY Loss Regulation |
Andrew J. Dubroff ~ Ernst & Young LLP
Robert J Mason ~ Ernst & Young LLP |
|
|
Chapter 471: |
The SRLY Loss Rules: Life After Section 382 |
Edward J Schnee ~ University of Alabama
W. Eugene Seago ~ Virginia Tech |
|
|
Chapter 472: |
Life After the Final Regulations: Consolidated Section 382 and SRLY |
Stuart J. Goldring ~ Weil, Gotshal & Manges LLP
Scott M Sontag ~ Weil, Gotshal & Manges LLP |
|
|
Chapter 473: |
What Happens When Tax Mistakes Are Made--Equity in the Tax Law |
William G. Cavanagh ~ Chadbourne & Parke LLP
Brad Berman ~ American International Group, Inc. |
|
|
Chapter 474: |
Revisionist History: Retroactive Federal Tax Planning |
David H. Schnabel ~ Debevoise & Plimpton LLP |
|
|
Chapter 475: |
Privileged Communications in the Context Of U.S. Tax Practice |
Peter H. Blessing ~ KPMG LLP |
|
|
Chapter 476: |
The Tax Adviser's Privilege in Transactional Matters; And Chapter 476A: In-House Perspectives on Considerations to Protect Privilege With Respect to Tax Related Materials |
Bruce E. Kayle ~ Milbank, Tweed, Hadley & McCloy LLP
B. Benjamin Haas ~ Exelon Corporpation |
|
|
Chapter 477: |
Corporate Income Tax Controversies: Procedures and Strategies for Audits, Appeals and Trials |
Barbara T. Kaplan ~ Greenberg Traurig, LLP |
|
|
Chapter 478: |
Modern Tax Controversies |
Joel V. Williamson ~ Mayer Brown LLP
John Hildy ~ Mayer, Brown, Rowe & Maw LLP
Scott M Stewart ~ Mayer, Brown, Rowe & Maw LLP
Kelsey Arnold ~ Mayer Brown LLP
Aaron Okin ~ Mayer Brown LLP
Peter Price ~ Mayer Brown LLP |
|
|
Chapter 479: |
FIN 48--Uncertain Tax Positions for Books and Now Tax Returns |
Frederick F Murray ~ Grant Thornton LLP |
|
|
Chapter 480: |
One Year Later. . . An Analysis of FIN 48 Disclosures in 2007 Form 10-Ks |
Nancy B. Nichols ~ James Madison University |
|
|
Chapter 481: |
Reserved |
|
|
|
Chapter 482: |
A First Look at 2007 Schedule M-3 Reporting by Large Corporations |
Charles E. Boynton ~ U.S. Dept. of Treasury -Office of Tax Analysis
Portia Defilippes ~ US Department of the Treasury
Ellen Legel ~ Internal Revenue Service
Todd Reum ~ Internal Revenue Service |
|
|
Chapter 483: |
Partnership with Reportable Entity Partners |
Charles E. Boynton ~ U.S. Dept. of Treasury -Office of Tax Analysis
Barbara A Livingston ~ Internal Revenue Service |
|
|
Chapter 484: |
Reserved |
|
|
|
Chapter 485: |
History of the Office of Chief Counsel |
N. Jerold Cohen ~ Sutherland Asbill & Brennan LLP |
|
|
Chapter 487: |
Mayo Dissected: Some Dragons Slain, Some Still Breathing Fire |
Irving Salem ~ Latham & Watkins LLP |
|
|
Chapter 488: |
Indices to Corporate Tax Practice Series: Strategies for Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2010, Vols. 1-31 |
|
|