On-Demand   On-Demand Web Programs

Taxation of Financial Products and Transactions 2018

Released on: Jan. 23, 2018
Running Time: 06:11:51

Although tax reform remains on the horizon, existing law continues to pose many challenges for taxpayers and their advisers. The new regulations under Section 987, the sometimes-baffling operation of Section 988, and a recent challenge to the validity of the final regulations under Section 956 have sent tax professionals searching for guidance.  This year’s program has been completely redesigned to help you understand the latest changes to the landscape of the taxation of financial products and transactions, and provide new insight into familiar planning strategies.


Lecture Topics [Total time 06:11:51]
Segments with an asterisk (*) are available only with the purchase of the entire program.


  • Introduction and Opening Remarks* [00:06:43]
    Matthew A. Stevens
  • New Session: Financial Products Issues Under the Final Section 987 Regulations [01:04:27]
    Jeffrey L. Dorfman, I. Lee Holt, Michael Mou, Raymond J. Stahl
  • New Session: FX Issues (Including Straddles) [01:00:25]
    Matthew A. Stevens, Mark E. Erwin, Lena Y. Hines, Howard A. Wiener
  • New Session: Section 956: Issues and Solutions [00:58:33]
    Kimberly S. Blanchard, Kristen M. Garry, William L. McRae, Lindsay M. Kitzinger
  • New Session: Financial Transactions in M&A [01:01:06]
    Linda E. Carlisle, Helen M. Hubbard, Eileen Marshall
  • New Session: Distressed Debt Issues: Is the Market Creating a Coherent Regime? [01:00:13]
    Diana A. Imholtz, Mark H. Leeds, Richard G. Larkins, Mark S. Perwien
  • New Session: The Unrelated Business Income Tax: Issues for Hedge Fund Managers [01:00:24]
    Mark P. Howe, Stuart E. Leblang, Amanda H. Nussbaum, Elinor C. Ramey

The purchase price of this Web Program includes the following articles from the Course Handbook available online:


  • COMPLETE COURSE HANDBOOK
  • New Currency Regulations Present Substantial Challenges to Taxpayers Conducting Treasury and Risk Management Operations through QBUs
    Michael Mou, G. Garner Prillaman
  • Section 988: Certain Currency Aspects of US Taxation
    Howard A. Wiener, Lena Y. Hines
  • Guidance Under Section 956: A Small Part of the Solution to the Lending Drought
    Kimberly S. Blanchard
  • Merger Termination Fees and the Reach of Section 1234A
    Eileen Marshall
  • Mayer Brown Client Alert: Application of the Original Issue Discount and Market Discount Accrual Rules to Securitized Deeply Discounted Debt Instruments (October 31, 2017)
    Mark H. Leeds
  • 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 A. Lepree
  • The Unrelated Business Income Tax: Issues for Hedge Fund Managers (PowerPoint slides)
    Amanda H. Nussbaum

Presentation Material


  • Financial Products Issues under the Final Section 987 Regulations
    Jeffrey L. Dorfman, I. Lee Holt, Michael Mou
  • Proposed Regulations Impacting 988 Transactions and other Section 988 Issues
    Lena Y. Hines, Matthew A. Stevens, Howard A. Wiener
  • Section 956: Issues and Solutions
    Kimberly S. Blanchard, Kristen M. Garry, William L. McRae
  • Financial Products Issues in M&A Transactions
    Linda E. Carlisle, Eileen Marshall
  • Distressed Debt Issues: Is the Market Creating a Coherent Regime?
    Diana A. Imholtz, Richard G. Larkins, Mark H. Leeds
  • The Unrelated Business Income Tax: Issues for Hedge Fund Managers
    Mark P. Howe, Stuart E. Leblang, Amanda H. Nussbaum
Chairperson(s)
Speaker(s)
Kimberly S. Blanchard ~ Weil, Gotshal & Manges LLP
Linda E. Carlisle ~ Chief Operating Officer & General Counsel, Unicom Capital LLC
Mark E. Erwin ~ Branch Chief, Branch 5; Office of the Chief Counsel (International), Internal Revenue Service
Kristen M. Garry ~ Shearman & Sterling LLP
Mark P. Howe ~ Cadwalader Wickersham & Taft LLP
Helen M. Hubbard ~ Associate Chief Counsel (Financial Institutions & Products), Internal Revenue Service
Diana A. Imholtz ~ Special Counsel to the Associate Chief Counsel (Financial Institutions & Products), Internal Revenue Service
Lindsay M. Kitzinger ~ Attorney Advisor, Office of Tax Policy, U.S. Department of the Treasury
Stuart E. Leblang ~ Akin Gump Strauss Hauer & Feld LLP
Mark H. Leeds ~ Mayer Brown LLP
Eileen Marshall ~ Wilson Sonsini Goodrich & Rosati, P.C.
William L. McRae ~ Cleary Gottlieb Steen & Hamilton LLP
Michael Mou ~ Deloitte Tax LLP
Amanda H. Nussbaum ~ Proskauer Rose LLP
Mark S. Perwien ~ Senior Advisor to the Industry Director Enterprise Activities (Financial Products); Large Business and International, Internal Revenue Service
Elinor C. Ramey ~ Attorney Advisor, Office of Tax Policy, U.S. Department of Treasury
Raymond J. Stahl ~ Special Counsel; Office of the Associate Chief Counsel (International), Internal Revenue Service
Howard A. Wiener ~ KPMG LLP
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Related Items

Handbook  Course Handbook Archive

Taxation of Financial Products and Transactions 2018 Matthew A Stevens, EY
 
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