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Table of Contents Vol. 1 |
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Table of Contents Vol. 2 |
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Table of Contents Vol. 3 |
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Table of Contents Vol. 4 |
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Table of Contents Vol. 5 |
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Table of Contents Vol. 6 |
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Table of Contents Vol. 7 |
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Table of Contents Vol. 8 |
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Table of Contents Vol. 9 |
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Table of Contents Vol. 10 |
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Table of Contents Vol. 11 |
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Table of Contents Vol. 12 |
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Table of Contents Vol. 13 |
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Table of Contents Vol. 14 |
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Table of Contents Vol. 15 |
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Table of Contents Vol. 16 |
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Table of Contents Vol. 17 |
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Table of Contents Vol. 18 |
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Table of Contents Vol. 19 |
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Table of Contents Vol. 20 |
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Table of Contents Vol. 21 |
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Table of Contents Vol. 22 |
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Table of Contents Vol. 23 |
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Table of Contents Vol. 24 |
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Table of Contents Vol. 25 |
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Table of Contents Vol. 26 |
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Table of Contents Vol. 27 |
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Table of Contents Vol. 28 |
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Table of Contents Vol. 29 |
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Table of Contents Vol. 30 |
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Table of Contents Vol. 31 |
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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 3: |
Selling the Private Company |
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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 |
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Chapter 6: |
SFAS No. 142 Makes its Debut |
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Chapter 7: |
FASB Proposal: FASB Proposes an Overhaul of How We Account for Business Combinations |
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Chapter 8: |
FASB Discloses Proposal to Change the Accounting for Business Combinations That Feature Contingent Consideration |
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Chapter 9: |
FASB Decisions Continue to Erode Goodwill |
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Chapter 10: |
FASB’s Proposal for SPEs |
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Chapter 11: |
SFAS No. 142 Disclosures are Revealing |
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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 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 |
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Chapter 14: |
The Least Fun Part of the Job, or, A Tax Lawyer’s Guide to Acquisition Agreements |
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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 LLP 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 18: |
Negotiating Merger and Acquisition Agreements |
Michael Katz ~ Bank of America Lewis R. Steinberg ~ Credit Suisse Securities (USA) LLC Glen A. Kohl ~ Amazon.com Daniel P. Meehan ~ Cooley 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 D. Millar ~ Alston & Bird LLP |
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Chapter 21: |
Mergers and Acquisitions from A to Z: Overview of State and Local Tax Considerations |
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Chapter 22: |
State and Local Tax Aspects of Corporate Acquisitions |
Michael T. Petrik ~ Alston & Bird LLP Ethan D. 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 |
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Chapter 26: |
The Impact of Legal Entities on the Mechanics of Unitary Reporting |
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Chapter 27: |
Section 338 |
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Chapter 28: |
Section 338(h)(10) |
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Chapter 29: |
Structuring Stock and Asset Acquisitions—Section 338 and Other Selected Issues |
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Chapter 30: |
Section 338(h)(10) |
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Chapter 31: |
Purchase Price Allocation Rules: Sections 1060, 338 and 197 |
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Chapter 32: |
Intangibles 2011: Past, Present, and Future |
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Chapter 33: |
Chapter 6: Final Capitalization Regulations |
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Chapter 34: |
Capitalization of Amounts Paid to Acquire or Create Intangibles and to Facilitate Certain Capital Transactions |
Jody J. Brewster ~ Skadden, Arps, Slate, Meagher & Flom LLP |
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Chapter 35: |
Emerging Post-INDOPCO Issues: Rationale and Strategies |
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 |
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Chapter 37: |
Selected Tax Accounting Issues in Mergers and Acquisitions |
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Chapter 38: |
Tax Accounting Issues in Mergers and Acquisitions |
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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 |
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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? |
David S. Raab ~ Latham & Watkins LLP |
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Chapter 43A: |
Taxation of Earn-Outs in Public Company Acquisitions: New CVRs Raise Unsettled Tax Issues |
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Chapter 44: |
Contingent Consideration and Contingent Liabilities in Acquisitions |
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- • : Outline References44-101
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Chapter 45: |
Contingent Liabilities in Taxable Asset Acquisitions |
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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 |
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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 ~ Sanford C. Presant ~ Greenberg Traurig, LLP |
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Chapter 50: |
Several Comments on Drafting Partnership and LLC Agreements |
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Chapter 51: |
A Layman’s Guide to LLC Incentive Compensation |
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Chapter 52: |
Section 83(b), Section 409A, Section 457A and Subchapter K |
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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 |
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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 |
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Chapter 61: |
The “Check-the-Box” Regulations: Elective Entity Classification under Section 7701 |
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Chapter 61A: |
Defining “Partnership” for Federal Tax Purposes: Reconciling Culbertson §704(e)(1), & Check-the-Box |
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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 |
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Chapter 65: |
[Reserved] |
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Chapter 66: |
Final Partnership Anti-Abuse Regulations—Key Issues and Examples |
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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 |
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Chapter 69: |
Managing Liability Allocations in Partnerships and Limited Liability Companies |
Blake D. Rubin ~ 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 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 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 Jon G. Finkelstein ~ McDermott Will & Emery LLP |
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Chapter 73: |
Selected Tax Allocation Problems for Partnerships and LLCs |
Leslie H. Loffman ~ 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 ~ Sanford C. Presant ~ Greenberg Traurig, LLP |
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Chapter 75: |
Avoiding Phantom Income Traps in Real Estate LLCs and Partnerships |
Leslie H. Loffman ~ 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 ro Partnership Revaluations (PowerPoint Slides) |
Barksdale Hortenstine ~ 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 |
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Chapter 82: |
Partnership Disguised Sales of Property: G-I Holdings Misses the Mark |
Blake D. Rubin ~ McDermott Will & Emery LLP Jon G. Finkelstein ~ McDermott Will & Emery LLP |
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Chapter 82A: |
Tax Court Goes Overboard in Canal |
Blake D. Rubin ~ 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 84: |
Creative Partnership Exit Strategies |
Stephen D. Rose ~ Munger, Tolles & Olson 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) |
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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 |
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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 Dean S. Shulman ~ Skadden, Arps, Slate, Meagher & Flom LLP |
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Chapter 90: |
Creative Transactional Planning Using the Partnership Merger and Division Regulations |
Blake D. Rubin ~ 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 93: |
Applying Sections 704(C) and 737 In Partnership Mergers and Divisions |
James B. Sowell ~ KPMG LLP |
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Chapter 94: |
Mergers & Divisions of Partnerships |
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Chapter 95: |
Transactional Planning under the Partnership Merger & Division Regulations |
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