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Corporate Tax Practice Series
 
 Copyright: 2011-2013
 Last Updated: April 2013

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Product Details

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  • ISBN Number: 9781402415104
  • Page Count: 34660
  • Number of Volumes: 31
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  • The purchase of PLI titles may include Basic Upkeep Service, whereby
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With over 485 chapters written by more than 435 of the world’s leading tax practitioners, including former Internal Revenue Service and Department of Treasury officials, the 31-volume Corporate Tax Practice Series is your definitive resource for all things corporate tax. Beginning with a “General Overview and Strategies in Representing Sellers“ written by Series editor Louis S. Freeman, our authors will guide you through the latest in cutting-edge corporate tax strategies and issues, from Section 355 divisive strategies to the latest trends in corporate financings and refinancing. To help put these hot topics in context, the Corporate Tax Practice Series also contains important historical perspectives on tax legislation, rules, regulations and case law.

Major Topics Include:

  • Drafting and negotiating acquisition agreements
  • Contingent liabilities in taxable acquisitions
  • Partnership strategies in M&A
  • Compensation strategies including carried interests
  • Special issues presented by S Corporations
  • Tax considerations in corporate reorganizations and restructurings
  • Transferring intellectual property
  • International tax issues including cross-border mergers, international acquisitions, sovereign wealth funds,and transfer pricing
  • Taxation of financial products
  • Tax shelters, the economic substance doctrine and the anti-abuse rules
  • Consolidated return regulations and issues

Updated annually, Corporate Tax Practice Series offers analysis of key Tax Court decisions and other case law • highlighted Practice Pointers and other tips on steps to take and traps to avoid • real-world case studies and hypothetical examples clarifying important tax issues and strategies • convenient charts outlining civil and criminal tax-related penalties • and more.

Chapter 1: General Overview and Strategies in Representing Sellers Louis S. Freeman ~ Skadden, Arps, Slate, Meagher & Flom LLP
Chapter 2: Negotiating the Stock Sale of a Business: Corporate and Drafting Aspects Peter L. Faber ~ McDermott Will & Emery LLP
Chapter 3: Selling the Private Company Michael Fernhoff ~ Proskauer Rose LLP
Chapter 4: Structuring the Deal--Taxable, Tax-Free or a Little of Both? Michael Hirschfeld ~ Dechert LLP
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
Chapter 6: SFAS No. 142 Makes Its Debut Robert Willens ~ Robert Willens, LLC
Chapter 7: FASB Proposal: FASB Proposes an Overhaul of How We Account for Business Combinations Robert Willens ~ Robert Willens, LLC
Chapter 8: FASB Discloses Proposal to Change the Accounting for Business Combinations That Feature Contingent Consideration Robert Willens ~ Robert Willens, LLC
Chapter 9: FASB Decisions Continue to Erode Goodwill Robert Willens ~ Robert Willens, LLC
Chapter 10: FASB's Proposal for SPEs Robert Willens ~ Robert Willens, LLC
Chapter 11: SFAS No. 142 Disclosures Are Revealing Robert Willens ~ Robert Willens, LLC
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
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
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
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
Chapter 16: Tax and Tax-Related Provisions of U.S. Stock Purchase Agreements William G. Cavanagh ~ Chadbourne & Parke LLP
Erez Tucner ~ Chadbourne & Parke LLP
Chapter 17: The Tax Due Diligence Process and Negotiating and Drafting Tax Provisions in Acquisition Agreements James M. Lynch ~ Winston & Strawn LLP
Chapter 18: Negotiating Merger and Acquisition Agreements Michael Katz ~ Bank of America
Martin B Amdur ~ Weil, Gotshal & Manges LLP
Lewis R. Steinberg ~ Credit Suisse Securities (USA) LLC
Glen A. Kohl ~ Amazon.com
Daniel P. Meehan ~ Cooley Godward Kronish LLP
Chapter 19: Due Diligence: State and Local Tax Aspects Peter L. Faber ~ McDermott Will & Emery LLP
Chapter 20: Overview of State and Local Taxation Ethan Millar ~ Alston & Bird LLP
Chapter 21: Mergers and Acquisitions from A to Z: Overview of State and Local Tax Considerations Carolyn J Lee ~ Jones Day LLP
Chapter 22: State and Local Tax Aspects of Corporate Acquisitions Michael T Petrik ~ Alston & Bird LLP
Ethan Millar ~ Alston & Bird LLP
Chapter 23: Impact of Sales and Use Taxes on Corporate Transactions Peter L. Faber ~ McDermott Will & Emery LLP
Chapter 24: State and Local Income and Franchise Tax Aspects of Corporate Acquisitions Peter L. Faber ~ McDermott Will & Emery LLP
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
Chapter 26: The Impact of Legal Entities on the Mechanics of Unitary Reporting Nicholas E Ford ~ Computer Sciences Corporation
Giles Sutton ~ Grant Thornton LLP
Chapter 27: Section 338 Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 28: Section 338(h)(10) Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 29: Structuring Stock and Asset Acquisitions--Section 338 and Other Selected Issues Kevin M. Keyes ~ Fried, Frank, Harris, Shriver & Jacobson LLP
Chapter 30: Section 338(h)(10) Shane J Kiggen ~ Ernst & Young LLP
Mark L. Yecies ~
Karen Gilbreath Sowell ~ Ernst & Young LLP
Chapter 31: Purchase Price Allocation Rules: Sections 1060, 338 and 197 Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 32: Intangibles 2011: Past, Present, and Future Joel Scharfstein ~ Fried, Frank, Harris, Shriver & Jacobson LLP
David Shapiro ~ Fried Frank Harris Shriver & Jacobson
Chapter 33: Chapter 6: Final Capitalization Regulations Amy Sargent ~ Andersen
Glenn R. Carrington ~ Ernst & Young LLP
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
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
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
Chapter 37: Selected Tax Accounting Issues in Mergers and Acquisitions Amy Sargent ~ Andersen
Glenn R. Carrington ~ Ernst & Young LLP
Chapter 38: Tax Accounting Issues in Mergers and Acquisitions C. Ellen MacNeil ~ Deloitte Tax LLP
Padric K O'Brien ~ Deloitte Tax LLP
Chapter 39: Tax Treatment of Reorganization Costs Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 40: Recent Developments in Tax Accounting John B Palmer ~ Foley & Lardner LLP
Chapter 41: The Treatment of Contingent Consideration in Taxable Acquisitions Kevin M. Keyes ~ Fried, Frank, Harris, Shriver & Jacobson LLP
Chapter 42: The Tax Treatment of Earnouts in Business Acquisitions Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
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
Chapter 44: Contingent Consideration and Contingent Liabilities in Acquisitions Robert H. Wellen ~ Ivins, Phillips & Barker
Chapter 45: Contingent Liabilities in Taxable Asset Acquisitions Mark L. Yecies ~
Rose L. Williams ~ Ernst & Young LLP
Chapter 46: The Treatment of Contingent Liabilities in Taxable Acquisitions Kevin M. Keyes ~ Fried, Frank, Harris, Shriver & Jacobson LLP
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
Chapter 48: Opening Pandora's Box: Who Is (Or Should Be) a Partner? Eric B. Sloan ~ Deloitte Tax LLP
Chapter 49: Tax Aspects of the Initial Partnership or LLC Negotiation Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 50: Several Comments on Drafting Partnership and LLC Agreements Terence Floyd Cuff ~ Loeb & Loeb LLP
Chapter 51: A Layman's Guide to LLC Incentive Compensation Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
Chapter 52: Section 83(b), Section 409A, Section 457A and Subchapter K Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
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
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
Chapter 55: Proposed Partnership Equity Compensation Regulations: "Little or No Chance" of Satisfying Everyone Eric B. Sloan ~ Deloitte Tax LLP
Chapter 56: Partners and the SECA Tax James B. Sowell ~ KPMG LLP
Chapter 57: Partners as Employees: A Proposal for Analyzing Partner Compensation James B. Sowell ~ KPMG LLP
Chapter 58: Taxing Partnership Profits Interests as Compensation Income Michael L. Schler ~ Cravath, Swaine & Moore LLP
Chapter 59: New York State Bar Association Tax Section Report on Proposed Carried Interest and Fee Deferral Legislation
Chapter 60: Employee Benefits Considerations in Joint Ventures Susan P. Serota ~ Pillsbury Winthrop Shaw Pittman LLP
Peter J Hunt ~ Pillsbury Winthrop LLP
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
Chapter 62: Disregarded Entities in Corporate Transactions Philip B. Wright ~ Bryan Cave LLP
Daniel C White ~ Bryan Cave LLP
Chapter 63: Use of Limited Liability Companies in Corporate Transactions Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 64: A Disregarded Entity Must Be Taken into Account Marc Teitelbaum ~ Sonnenschein Nath & Rosenthal LLP
Chapter 65: Reserved
Chapter 66: Final Partnership Anti-Abuse Regulations--Key Issues and Examples William P. Wasserman ~
Chapter 67: Section 197 and Partnership Transactions Mark J. Silverman ~ Steptoe & Johnson LLP
Aaron P. Nocjar ~ Steptoe & Johnson LLP
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
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
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
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
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
Chapter 73: Selected Tax Allocation Problems for Partnerships and LLCs Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 74: Selected Operating Agreement Tax Allocation Provisions for Limited Liability Companies Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 75: Avoiding Phantom Income Traps in Real Estate LLCs and Partnerships Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
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
Chapter 77: Section 704(c) Allocations: Choices and Consequences Barksdale Hortenstine ~ Ernst & Young LLP
Gregory J Marich ~ Ernst & Young LLP
Chapter 78: Select Section 704(c) Issues with Respect to Partnership Revaluations (PowerPoint Slides) Barksdale Hortenstine ~ Ernst & Young LLP
Telma Nadvorny ~ Ernst & Young LLP
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
Chapter 80: Partnership Disguised Sale Rules Mark J. Silverman ~ Steptoe & Johnson LLP
Aaron P. Nocjar ~ Steptoe & Johnson LLP
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
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
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
Chapter 84: Creative Partnership Exit Strategies Stephen D. Rose ~ Munger, Tolles & Olson LLP
Robert Holo ~ Simpson Thacher & Bartlett LLP
Chapter 85: Partnership Mixing-Bowl Issues (PowerPoint Slides) Mark J. Silverman ~ Steptoe & Johnson LLP
Aaron P. Nocjar ~ Steptoe & Johnson LLP
Chapter 86: Implementing the 2004 AJCA Changes to Section 704(c)(1)(c), 734(b) and 743(b) William P. Wasserman ~
Chapter 87: Deceptive Simplicity: Continuing and Current Issues with Guaranteed Payments Eric B. Sloan ~ Deloitte Tax LLP
Matthew Sullivan ~ Deloitte Tax LLP
Chapter 88: Operational Issues of Section 751(b)--Current and Future William P. Wasserman ~
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
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
Chapter 91: Partnership Mergers and Divisions: A User's Guide Eric B. Sloan ~ Deloitte Tax LLP
Chapter 92: Partnership Mergers: The Saga Continues James B. Sowell ~ KPMG LLP
Chapter 93: Applying Sections 704(c) and 737 in Partnership Mergers and Divisions James B. Sowell ~ KPMG LLP
Chapter 94: Mergers & Divisions of Partnerships Barbara Spudis de Marigny ~ KPMG LLP
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
Chapter 96: M&A Transactions Involving Partnerships and LLCs, Including Conversions, Mergers and Divisions Warren P. Kean ~ K&L Gates LLP
Chapter 97: Partnerships in the Public Space Eric B. Sloan ~ Deloitte Tax LLP
Chapter 98: Partnership Bankruptcy Tax Issues Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
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
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
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
Chapter 102: Through the Looking Glass: Seeing Corporate Problems as Partnership Opportunities Eric B. Sloan ~ Deloitte Tax LLP
Judd Sher ~ Deloitte Tax LLP
Chapter 103: Reserved
Chapter 104: Entity Identity: The Taxation of Quasi-Separate Enterprises Stephen Land ~ Linklaters
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
Chapter 106: The Elective Large Partnership Rules Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
Chapter 107: Select Transactional Issues in State Partnership Taxation Steven N J Wlodychak ~ Ernst & Young LLP
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
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
Chapter 110: Privatizing Our Infrastructure: Taxing the Toll or Tolling the Tax Victor Hollender ~ Skadden, Arps, Slate, Meagher & Flom LLP
Chapter 111: Investments by Tax-Exempt Organizations in Pass-Through Entities Robert A. Rizzi ~ O'Melveny & Myers LLP
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
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
Chapter 114: Joint Ventures with REITs and Tax-Exempt Entities Leslie H. Loffman ~ Proskauer
Sanford C. Presant ~ Greenberg Traurig, LLP
Chapter 115: Reserved
Chapter 116: A Guide to Election Year Activities of Section 501(c)(3) Organizations Steven Sholk ~ Gibbons, Del Deo, Dolan, Griffinger & Vecchione, PC
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
Chapter 118: Special Issues Presented by Acquisitions and Dispositions of S Corporations Eric Elfman ~ Ropes & Gray
Chapter 119: Can You Spell M&A With an S in It? C. Wells Hall ~ Mayer Brown LLP
Chapter 120: Using the Qualified Subchapter S Subsidiary in Acquisitions, Dispositions, and Corporate Structures Kevin Anderson ~ BDO Seidman, LLP
Chapter 121: Legal Standards for Adoption of Executive Compensation Programs and Contracts Frank P VanderPloeg ~ Sonnenschein Nath & Rosenthal LLP
Chapter 122: Revisiting Golden Parachutes Donald E. Rocap ~ Kirkland & Ellis LLP
Martin Ginsburg ~
Jack S. Levin ~ Kirkland & Ellis LLP
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
Chapter 124: Restricted Stock Notes David W. Mayo ~ Paul Weiss Rifkind Wharton & Garrison
Chapter 125: Chapter 3: Substantial Risk of Forfeiture David E Kahen ~ Roberts & Holland LLP
Regina Olshan ~ Skadden, Arps, Slate, Meagher & Flom LLP
Chapter 126: Taxation of Service-Connected Property Transfers Under Code Section 83 Stephen L Feldman ~ Morrison & Foerster LLP
Chapter 127: Consideration or Compensation? Reflections on Rev. Rul. 2007-49 James T. Chudy ~ Pillsbury Winthrop Shaw Pittman LLP
Chapter 128: Qualified Plans Ilene Ferenczy ~ The Law Offices of Ilene Ferenczy, LLC
Chapter 129: New Techniques, Special Features and Enhanced Incentives in Utilizing ESOPs Susan P. Serota ~ Pillsbury Winthrop Shaw Pittman LLP
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
Chapter 131: Structuring Corporate Acquisitions--Tax Aspects Barnet Phillips ~ Skadden, Arps, Slate, Meagher & Flom, LLP
Robert Rothman ~ Akin Gump Strauss Hauer & Feld LLP
Chapter 132: What Is a Merger?: The Case for Taxing Cash Mergers Like Stock Sales Jeffrey Kwall ~ Loyola University Chicago School of Law
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
Chapter 134: Current Developments in Tax-Free Corporate Reorganizations Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 135: Current Developments in Tax-Free and Taxable Acquisitions and Separations Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 136: Corporate Mergers, Acquisitions, and Reorganizations James M. Lynch ~ Winston & Strawn LLP
Thomas P Fitzgerald ~ Winston & Strawn LLP
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
Chapter 138: The Evolution of the A Reorganization Thomas W Avent ~ KPMG LLP
Chapter 139: Reserved
Chapter 140: New York State Bar Association Tax Section Report on Selected Issues in Triangular Reorganizations
Chapter 141: Rebooting Section 356: Part 1--The Statute; Part 2--The Regulations Michael L. Schler ~ Cravath, Swaine & Moore LLP
Chapter 142: Corporate E&P and Section 356 Jasper L. Cummings, Jr. ~ Alston & Bird LLP
Chapter 143: Whither Business Purpose? Stephen S. Bowen ~ Latham & Watkins LLP
Chapter 144: Continuity of Interest and Continuity of Business Enterprise Regulations Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 145: The Pre-Reorganization Continuity of Interest Regulations Mark J. Silverman ~ Steptoe & Johnson LLP
Chapter 146: Tax Treatment of Pre-Reorganization Distributions Gary B. Wilcox ~ PwC
Jared Gordon ~ Deloitte & Touche LLP
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
Chapter 148: Reserved
Chapter 149: Reserved
Chapter 150: New York State Bar Association Tax Section Letter Response: Formal Guidance for Stock Buybacks and "North South" Transactions
Chapter 151: Selected Tax Considerations in Corporate Restructurings Thomas W Giegerich ~ McDermott Will & Emery
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
Chapter 153: Assessing the Value of the Proposed "No Net Value" Regulations Mark J. Silverman ~ Steptoe & Johnson LLP
Gregory Kidder ~ Steptoe & Johnson LLP
Chapter 154: Liquidations, Reorganizations and Contributions Involving Insolvent Corporations Thomas W Avent ~ KPMG LLP
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
Chapter 158: Triple Taxation Deborah L. Paul ~ Wachtell, Lipton, Rosen & Katz
Chapter 159: Seagate's Potential Other Options, and Other Thoughts on Strategic "Tax-Advantaged" Transactions; And Chapter 159A: The Current State of Liquidation-Reincorporation Jasper L. Cummings, Jr. ~ Alston & Bird LLP
Richard J Solway ~ Ernst & Young LLP
Chapter 160: Surprise--You May Have a C Reorganization; And Chapter 160A: The Collapse of Meaning in Corporate Tax Law; And Chapter 160B: New York State Bar Association Tax Section Report on Characterizing "Overlap" Transactions Under Subchapter C Charles I Kingson ~ New York University School of Law
Michael A. DiFronzo ~ PwC
Joseph Calianno ~ Grant Thornton LLP
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 ~ Greenberg Traurig, 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 192: Characterizing Transfers of Intellectual Property Suresh T. Advani ~ Sidley Austin 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 ~ Linklaters 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 ~ Linklaters 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 221: The Tax Consequences of Certain Major Corporate Distributions; And Chapter 221A: Intercorporate Dividends Received Deduction Kevin M. Keyes ~ Fried, Frank, Harris, Shriver & Jacobson LLP
James M. Lynch ~ Winston & Strawn LLP
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 227: The Revised Section 305 Regulations: Past, Present and Future; And Chapter 227A: Stock Distributions Under Section 305 Kevin M. Keyes ~ Fried, Frank, Harris, Shriver & Jacobson LLP
Edward J Buchholz ~ Thompson Coburn LLP
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 233: Selected Tax Issues in Structuring Private Equity Funds James H Lokey ~ King & Spalding LLP
Donald E. Rocap ~ Kirkland & Ellis 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 243: Almost a Merger: Achieving Cross-Border Shareholder Unity without a Shareholder Exchange David A. Waimon ~ Ernst & Young LLP
Steven M. Surdell ~ Ernst & Young LLP
J Russell Carr ~ Ernst & Young 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 Edward K. Dennehy ~ KPMG LLP
Stephen E Ehrlich ~ KPMG
Mark McGee ~ KPMG LLP
Chapter 252: Global Tax-Free Deals: Mergers, Acquisitions and Spins at Home and Abroad Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
Chapter 253: Coping with a Sandwich Structure: How Does a U.S. Corporate Acquirer Minimize Tax Costs Where Its Foreign Target Owns a U.S. Company?; And Chapter 253A: Spinning Out of a Sandwich Structure--IRS Provides Favorable Code Sec. 355 Rulings Gail Taylor ~ PricewaterhouseCoopers LLP
Peter Belanger ~ PricewaterhouseCoopers LLP
Joseph Calianno ~ Grant Thornton LLP
Margaret Hogan ~ Grant Thornton 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 259: Selected Tax Issues in Outbound Investment by United States Persons Richard E. Andersen ~ Patton Boggs LLP
Chapter 260: What's in Order for Assets Crossing the Border? Paul W. Oosterhuis ~ Skadden, Arps, Slate, Meagher & Flom LLP
Daniel M. McCall ~ Skadden, Arps, Slate, Meagher & Flom LLP
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 271: The Application of the "Pre-Transaction" E&P Rule of Proposed Regulation Section 1.367(b)-8 to Section 355(e) Phillip Stoffregen ~ KPMG LLP
Chapter 272: International Aspects of Section 304 Transactions; And Chapter 272A: 'Hopscotching' the U.S. Taxing Jurisdiction--Congress Amends Section 304(b)(5); And Chapter 272B: Solving the Lockout Effect Dominika Korytek ~
Joseph M Spitzenberger ~ Kiewit Corporation
Nicholas J. DeNovio ~ Latham & Watkins LLP
John D. McDonald ~ Baker & McKenzie LLP
Joseph Calianno ~ Grant Thornton LLP
Jason J. Choi ~ Latham & Watkins 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) Eric B. Sensenbrenner ~ Skadden, Arps, Slate, Meagher & Flom LLP
Daniel M. McCall ~ 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 301: Determining Taxable Income in Connection with a Cost Sharing Arrangement: A Review and Analysis of the Temporary Cost Sharing Regulations Charles W Cope ~ KPMG LLP
Thomas M. Zollo ~ KPMG LLP
Clark J. Chandler ~ KPMG 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 324: Chapter 14: A Primer on the U.S. Taxation of Sovereign Wealth Funds Leonard Schneidman ~ WTAS LLC
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
Chapter 328: From Storefronts to Servers to Service Providers: Stretching the Permanent Establishment Definition to Accommodate New Business Models Lowell D. Yoder ~ McDermott Will & Emery LLP
Sandra Mcgill ~ McDermott Will & Emery
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
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
Chapter 335: Issuing Bonds to Non-U.S. Investors: Finding the Path Through the Tax Maze; And Chapters 335A-335D Michael L. Schler ~ Cravath, Swaine & Moore LLP
Dean Marsan ~
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 341: Debt Exchanges Linda Z. Swartz ~ Cadwalader, Wickersham & Taft LLP
Chapter 342: Modifying Debt and Its Consequences Stuart J. Goldring ~ Weil, Gotshal & Manges LLP
Chapter 343: Reserved
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
Chapter 345: Selected Issues Relating to the Election to Defer COD Income Philip Wagman ~ Clifford Chance
Chapter 346: Do the Market Discount Rules Apply to Distressed Debt? Probably Not; And Chapter 346A: The Taxation of Distressed Debt Investments: Taking Stock Deborah L. Paul ~ Wachtell, Lipton, Rosen & Katz
Andrew W. Needham ~ Cravath, Swaine & Moore LLP
Chapter 347: Restructuring Troubled Companies
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
Chapter 349: Worthless Stock and Debt Losses Jerred Blanchard ~ Ernst & Young LLP
David C. Garlock ~ Ernst & Young LLP
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
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
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
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
Chapter 365: Filing for Bankruptcy: A Starter Kit for Corporate Tax Advisors Carl M. Jenks ~ Jones Day
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
Chapter 371: Chapter 12: Tax Accounting Issues in Bankruptcies and Work-Outs Amy Sargent ~ Andersen
Glenn R. Carrington ~ Ernst & Young LLP
Chapter 372: Preservation and Use of Net Operating Losses and Other Corporate Tax Attributes Milton B. Hyman ~ Irell & Manella LLP
Elliot Freier ~ Irell & Manella LLP
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
Chapter 377: The Foreign Aspects of Section 382 Searching for Answers in a Troubled Global Economy James R. Barry ~ Mayer Brown LLP
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 381: Debt and Equity: A Cautionary Tale; And Chapter 381A: New York State Bar Association Tax Section Report on Proposed Regulations on the Definition of Public Trading Harry Ballan ~ Davis Polk & Wardwell
Neil Barr ~ Davis Polk & Wardwell
Chapter 382: Taxation of High-Yield Debt--Beware the End of the Reprieve Viva Hammer ~ Brandeis University
Chapter 383: Contingency and the Debt/Equity Continuum Peter C. Canellos ~ Wachtell, Lipton, Rosen & Katz
Deborah L. Paul ~ Wachtell, Lipton, Rosen & Katz
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 ~ Greenberg Traurig, 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 396: Tax Consequences of Business and Investment-Driven Uses of Financial Products; And Chapter 396A: Notional Principal Contracts Louis S. Freeman ~ Skadden, Arps, Slate, Meagher & Flom LLP
Kevin M. Keyes ~ Fried, Frank, Harris, Shriver & Jacobson LLP
Victor Hollender ~ Skadden, Arps, Slate, Meagher & Flom LLP
Brian Krause ~ Skadden Arps Slate Meagher & Flom LLP
Matthew A. Stevens ~ Ernst & Young 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 ~ Ropes & Gray LLP
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 ~ Greenberg Traurig, LLP
Chapter 406: Proposed Straddle and Hedging Regulations Take Steps in the Wrong Direction; And Chapter 406A: Hedging Transactions Kevin M. Keyes ~ Fried, Frank, Harris, Shriver & Jacobson 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 413: Insurance Derivatives: A Tax Angle Viva Hammer ~ Brandeis University
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 ~ Greenberg Traurig, 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 430: Economic Risk of Loss: The Devil We Think We Know Eric B. Sloan ~ Deloitte Tax LLP
Jennifer H. Alexander ~ Deloitte Tax 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 432: Economic Substance--Can the IRS Strike Out? Richard M. Lipton ~ Baker & McKenzie 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 436: The Final Tax Shelter Regulations: A Summary of Significant Changes Debra J Bennett ~ Ernst & Young 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 ~ Linklaters 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 456: The Consolidated Return Anti-Loss Duplication Rule Jerred Blanchard ~ Ernst & Young LLP
Chapter 457: Consolidated Returns: Basic Intercompany Transactions Andrew J. Dubroff ~ Ernst & Young 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 ~ Linklaters 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 469: Consolidated Return Treatment of Financially Troubled Members Jerred Blanchard ~ 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 486: The Four R's Revisited: Regulations, Rulings, Reliance and Retroactivity in the 21st Century: A View From Within Donald L. Korb ~ Sullivan & Cromwell 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
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