transcript   Transcript

Acquisition and Separation Issues in Consolidation

Recorded on: Feb. 22, 2018
Running Time: 01:32:53

Full Transcript:

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Taken from the Web Program Consolidated Tax Return Regulations 2018 Recorded February 2018 in New York

Acquisition and Separation Issues in Consolidation [01:32:53]

Transaction planning after tax reform, including the effect of a reduced corporate rate and new rules relating to expensing, interest deductibility and NOLs; recent guidance and transaction trends regarding Section 355 distributions, taxable transactions, and internal restructurings; developments in understanding the scope of the step transaction doctrine; understanding and managing valuable tax attributes

Robert H. Wellen [Associate Chief Counsel (Corporate), Internal Revenue Service], Mark J. Silverman, Eric Solomon, Karen Gilbreath Sowell, Lisa M. Zarlenga

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

  • Current Developments in Tax-Free and Taxable Acquisitions and Separations
    Mark J. Silverman
  • Current Developments in Tax-Free Corporate Reorganizations
    Mark J. Silverman
  • Corporate Divisions Under Section 355
    Lisa M. Zarlenga, Mark J. Silverman
  • The Section 355(d) Regulations: Narrowing the Scope of an Overly Broad Statute
    Lisa M. Zarlenga, Mark J. Silverman
  • The Fourth Time’s a Charm—Temporary Section 355(e) Regulations Provide Helpful Guidance to Taxpayers
    Mark J. Silverman, Lisa M. Zarlenga
  • Final Section 355(e) Plan Regulations—The Final Chapter in the Saga
    Mark J. Silverman, Lisa M. Zarlenga
  • “Spin-Offs”: The Anti-Morris Trust and Intragroup Spin Provisions
    Mark J. Silverman, Lisa M. Zarlenga
  • Born-to-Die Spinoffs and Convert-Reconvert Transactions
    Andrew F. Gordon
  • Proposed Regs Modify Device and Active Trade or Business Analysis
    Andrew F. Gordon, Mark J. Silverman
  • Spinoffs: Continuing Relationships Between Distributing & Controlled (May 12, 2016)
    Mark J. Silverman, Andrew F. Gordon
  • Recent Developments in the Step Transaction Doctrine
    Mark J. Silverman
  • The Pre-Reorganization Continuity of Interest Regulations
    Mark J. Silverman
  • Continuity of Interest and Continuity of Business Enterprise Regulations
    Mark J. Silverman
  • Assessing the Value of the Proposed “No Net Value” Regulations
    Lisa M. Zarlenga, Gregory N. Kidder, Mark J. Silverman
  • Section 338
    Mark J. Silverman
  • Section 338(h)(10)
    Mark J. Silverman
  • Acquisition and Separation Issues in Consolidation (February 13–14, 2017) (PowerPoint slides)
    Karen Gilbreath Sowell, Robert H. Wellen, Lisa M. Zarlenga, Mark J. Silverman, Eric Solomon

Presentation Material

  • Acquisition and Separation Issues in Consolidation
    Mark J. Silverman, Eric Solomon, Karen Gilbreath Sowell, Lisa M. Zarlenga
Mark J. Silverman ~ Steptoe & Johnson LLP
Robert H. Wellen ~ Associate Chief Counsel (Corporate), Internal Revenue Service
Lisa M. Zarlenga ~ Steptoe & Johnson LLP
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