1-Hour Program

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Overview

On July 14, 2016,  the Internal Revenue Service (IRS) and the Treasury Department issued Proposed Regulations concerning the non-device and active trade or business requirements of Section 355 of the Code.  In this One-Hour Briefing, William D. Alexander, of counsel at Skadden, Arps, Slate, Meagher & Flom LLP, will discuss this recent guidance with Russell P. Subin, Senior Counsel in the Office of the Associate Chief Counsel (Corporate), Internal Revenue Service.  

The program will focus on: 

  • Review of the existing rules;
  • The workings of the new proposed rules; and
  • The proposed rules potential impact on divisive transactions going forward.

Credit Details