Published: December 1995
Last Updated: January 2019

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Published: February 2017

Recorded on: Mar. 7, 2017

CPE credit (NASBA QAS Self-Study) is available by completing and passing the program’s CPE Review & Exam. Lecture Topics [01:07:54] Upon the successful completion of this program, the participant will be able to: Recall the implementation and present status of the Foreign Account Tax Compliance Act (FATCA). Recognize key provisions contained in the final and temporary regulations issued under Internal Revenue Code (IRC) §§1471-1474 ...

Recorded on: Mar. 9, 2017

AMY TAUB: Hello. My name is Amy Taub. And I'm a program attorney with PLI, a nonprofit learning organization dedicated to keeping attorneys and other professionals at the forefront of knowledge and expertise, as well as preparing them to fulfill their pro bono responsibilities. I'd like to welcome you to today's briefing; "Foreign Account Tax Compliance Act 2017, What Financial Institutions and Withholding Agents Need to Know Now." Before we begin, ...

From the program: Nuts and Bolts of Tax Penalties 2017: A Primer on the Standards, Procedures and Defenses Relating to Civil and Criminal Tax Penalties

Released on: May. 3, 2017

The number of accuracy-related penalties assessed against individual taxpayers increased from 58,366 in 2005 to 553,184 in 2015.  That is nearly a 1,000% increase over the past decade!  Are there more bad taxpayers?  Or, is the IRS just getting more aggressive about asserting penalties?  Regardless of the answer, responsible tax practitioners must understand what triggers a penalty assessment and how to protect their clients and ...

Recorded on: Jul. 20, 2017

Taken from the Web Program Recorded July 18 - 19, 2017 in New YorkTax Concerns for Foreign Persons Investing in the U.S. (Inbound Investments) – Active Business Investments [01:32:34]• Effectively Connected Income (ECI) and permanent establishment consequences • Branch profits tax imposition John D. Bates, S. Eric WangThe purchase price of this Web Program segment includes the following article from the Course Handbook available ...

Published: August 2017

Recorded on: Sep. 13, 2017

Taken from the Web Program Recorded September 11 - 12, 2017 in New YorkTrusts and Estates: Asset Protection Planning [01:04:13]• The need for and ethical considerations in asset protection planning • It's not just self-settled trusts • Domestic and Foreign Asset Protection Trusts – Pros and Cons • Tax Considerations and Compliance  Gideon RothschildThe purchase price of this Web Program segment ...

Course Handbook from the program Nonprofit Organizations 2017: Governance, Form 990 Reporting, and Compensation Issues, held December, 2017.

Course Handbook from the program Taxation of Financial Products and Transactions 2018, held January, 2018.

Recorded on: Jan. 31, 2018

Taken from the Web Program Recorded January 29 - 30, 2018 in New YorkKey Provisions of the Tax Cuts and Jobs Act Affecting Commercial Real Estate [02:02:51]• Business interest deductibility/real estate exception • Cost recovery and expensing • 20% deduction for qualifying business income • Like-kind exchanges • Carried interest • Rehabilitation, historic and low-income tax credits • Repeal ...

From the program: The Tax Cuts and Jobs Act: Navigating the New Landscape

Released on: Feb. 12, 2018

Seeking CPE credit (NASBA QAS Self-Study)? CPE credit is available for each segment of the program. Click on the respective link below to access each individual on-demand segment. CPE credit is available by completing and passing the segment’s CPE Review & Exam.  While this program offers CPE (NASBA) credit, it has expired for CLE credit in many states. Please check the credit calculator to the right. No CLE certificate will ...

Recorded on: Feb. 5, 2018

DAVID SCHNABEL: OK, I think we're going to get started with our second international panel. Just to introduce the people, we have two people joining via video, Jennifer Acuna, who's a Senior Tax Counsel and Policy Adviser at the Senate Finance Committee. We've got Manal Corwin, who has the coolest title of all. She's at KPMG and is the National Service Line Leader for International Tax as well as the principal in charge of the Washington National ...

Recorded on: Feb. 5, 2018

DAVID H. SCHNABEL: So just introduce the first panel, Neil Barr, my partner at Davis Polk is going to moderate it. Joining Neil will be John Harrell, who is the global tax director at GE Capital, Aaron Junge, a tax counsel the House Ways and Means is joining via webcast. Marjorie Rollinson, Associate Chief Counsel International is also here, as well as Brenda Zent, Special Advisor to the International Tax Counsel. And of course, Dana. So Neil, you ...

Recorded on: Feb. 5, 2018

DAVID H. SCHNABEL: OK, I think we're going to start the final panel now. Joining me up here is, again, Dan Trier. He's the Deputy Assistant Secretary of Tax Policy at Treasury and master of all things tax reform. Eric Sloan is also here. He's a tax partner at Gibson, Dunn. And via video, we have Mark Prater. Mark is the Deputy Staff Director and Chief Tax Counsel for the Senate Finance Committee, and I think was there when a lot of the provisions ...

Course Handbook from the program International Tax Issues 2018, held February, 2018.

From the program: Consolidated Tax Return Regulations 2018

Released on: Feb. 28, 2018

During the past twenty-six years, the Department of the Treasury and the Internal Revenue Service have substantially revised the consolidated return regulations. These changes, coupled with legislative developments, judicial decisions, and published and private rulings, have dramatically changed the operating rules of consolidated returns. An understanding of these rules is critical for practitioners and corporate tax counsel who practice in this ...