transcript   Transcript

Hot Topics in Spin-Offs

Recorded on: Feb. 23, 2017
Running Time: 01:00:51

Full Transcript:



If you are a Privileged Member, just log in and start reading now! If you are not a Privileged Member, please click here to learn how unlimited access to PLI programs may be right for you and your firm.

To access the streaming media of this presentation, please purchase the corresponding seminar segment.

Taken from the Web Program Spin-offs 2017 recorded February, 2017 in New York.

Hot Topics in Spin-Offs [01:00:51]
  • Lumpy asset mix: substantial interests in non-controlled businesses
  • Both sides now: split-ups following a merger of equals
  • Corporate governance issues:
    •  Activist investors
    •  Changes in IRS ruling policy
    •  Policing restrictions on pricetalk
  • Shrinking to fit: spin-offs and inversions

The purchase price of this segment includes the following article from the Course Handbook available online:

  • Client Update: Treasury and IRS Provide New Spin-off Guidance (July 19, 2016)
    My Chi To
  • Guidance Under Section 355 Concerning Device and Active Trade or Business, REG–134016–15, 26 CFR Part 1, (July 15, 2016)
  • Examination of Returns and Claims for Refund, Credit or Abatement; Determination of Tax Liability, Rev. Proc. 2016-40, 26 CFR 601.105 (2016)
  • Distribution of Stock and Securities of a Controlled Corporation, 26 USC 355

Presentation Material

  • Recent Developments in Spin-offs
    Ting S. Chen, Corey M. Goodman, Nicole J. Pinder
(s)
Ting S Chen ~ Cravath, Swaine & Moore LLP
Corey M Goodman ~ Cleary Gottlieb Steen & Hamilton LLP
Nicole J Pinder ~ Principal, PwC
Share
Email
Transcript FAQ's
  • How Can I Access Transcripts?
    You must be a Member in good standing.

  • Can I access the Video?
    Yes, you can access the video if you have the Adobe Flash plugin installed. Click on the video camera icon when you mouse over each paragraph. The media will begin playback at that point.

  • Can I get CLE credit for reading the transcript?
    No, CLE credit cannot be earned for reading a transcript. CLE credit is issued only for verified attendance while watching a web program. If seeking credit, please verify the program's eligibility for credit and expiration date in your jurisdiction on the web segment launch page before commencing the program.

  • FOLLOW PLI:
  • twitter
  • LinkedIn
  • GooglePlus
  • RSS

All Contents Copyright © 1996-2017 Practising Law Institute. Continuing Legal Education since 1933.

© 2017 PLI PRACTISING LAW INSTITUTE. All rights reserved. The PLI logo is a service mark of PLI.