Course Handbook  Course Handbook

Tax Planning for Domestic & Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances 2017

Publication Date: June 2017 Number of Volumes: 2
ISBN Number: 9781402429057 Page Count: 2340 pages

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Download: Table of Contents    Index

Table of Contents to Vol. 1
Table of Contents to Vol. 2
Chapter 1: The Partnership Union: Opportunities for Joint Ventures and Divestitures Louis S Freeman ~ Retired Partner, Skadden, Arps, Slate, Meagher & Flom LLP
Dean S Shulman ~ Kirkland & Ellis LLP
Victor Hollender ~ Skadden, Arps, Slate, Meagher & Flom LLP
Brian D Krause ~ Skadden Arps Slate Meagher & Flom LLP
Chapter 2: Opening Pandora’s Box: Who Is (or Should Be) a Partner? Eric B Sloan ~ Gibson, Dunn & Crutcher LLP
Chapter 3: The Big Picture (PowerPoint slides) Stephen D Rose ~ Partner & Global Head of Tax, Munger, Tolles & Olson LLP
Eric B Sloan ~ Gibson, Dunn & Crutcher LLP
Chapter 4: The Basics of Partnership Basis William F Nelson ~ Morgan, Lewis & Bockius LLP
Chapter 5: Allocation of Partnership Liabilities Under Section 752 (January 20, 2017) Howard E Abrams ~ William K. Jacobs, Jr., Visiting Professor of Law, USD School of Law
Chapter 6: Allocation of Partnership Liabilities Under Section 752 (PowerPoint slides) Howard E Abrams ~ William K. Jacobs, Jr., Visiting Professor of Law, USD School of Law
Chapter 7: Economic, Tax, and Drafting Considerations for Preferred Partnership Interests Todd D Golub ~ EY
Carlene Y Miller-Lowry ~ Snell & Wilmer LLP
Chapter 8: Allocation and Distribution Provision (PowerPoint slides) David S Raab ~ Latham & Watkins LLP
Todd D Golub ~ EY
Craig A Gerson ~ PwC
Karen Lohnes ~ PwC
Chapter 9: Making Section 704(c) Sing for You Blake D Rubin ~ EY
Andrea Macintosh Whiteway ~ EY
Chapter 10: Implications of Section 704(c) for Negotiating a Partnership Agreement (Chicago)(PowerPoint slides) Andrea Macintosh Whiteway ~ EY
Andrew W Needham ~ Cravath, Swaine & Moore LLP
Chapter 11: Implications of Section 704(c) for Negotiating a Partnership Agreement (New York and San Francisco)(PowerPoint slides) Stephen L Gordon ~ Cravath, Swaine & Moore LLP
Beverly M Katz ~ KPMG LLP
Chapter 12: American Bar Association Section of Taxation Comments on Section 751(b) Proposed Regulations George C Howell ~ Hunton & Williams LLP
Chapter 13: Partnership Distributions, Terminations and Sales of Partnership Interests (PowerPoint slides) Stephen D Rose ~ Partner & Global Head of Tax, Munger, Tolles & Olson LLP
Chapter 14: Partnership Disguised Sale Rules Mark J Silverman ~ Steptoe & Johnson LLP
Aaron P Nocjar ~ Steptoe & Johnson LLP
Chapter 15: The Proposed Regulations Under Sections 704(c)(1)(C), 734, 743, and 755 William P Wasserman ~ William P. Wasserman, a Professional Corporation
Peter C Mahoney ~ Ernst & Young LLP
Chapter 16: Partnership Joint Ventures of Operating Business William R Welke ~ Kirkland & Ellis LLP
Donald E Rocap ~ Kirkland & Ellis LLP
Gregory W Gallagher ~ Kirkland & Ellis LLP
Michael Carew ~ Kirkland & Ellis LLP
Chapter 17: Advanced Topics in Joint Venture Formations: Planning and Strategies for Intangibles Under Section 197, Contingent Liabilities, and Considerations for Tax Distribution Provisions (PowerPoint slides) Phillip Gall ~ EY
Donald E Rocap ~ Kirkland & Ellis LLP
Eric Solomon ~ EY
Keith Villmow ~ Kirkland & Ellis LLP
Rachel L Cantor ~ Kirkland & Ellis LLP
Chapter 18: Partnership Mergers and Divisions Sarah L Brodie ~ Associate, Morgan, Lewis & Bockius LLP
William S McKee ~ Morgan, Lewis & Bockius LLP
Bradford D Whitehurst ~ Executive Vice President - Head of Tax, Energy Transfer Equity, L.P.
Chapter 19: Partnership Mergers & Divisions (New York)(PowerPoint slides) Sarah L Brodie ~ Associate, Morgan, Lewis & Bockius LLP
William S McKee ~ Morgan, Lewis & Bockius LLP
Chapter 20: Section 83(b), Section 409A, Section 457A and Subchapter K Linda Z Swartz ~ Cadwalader, Wickersham & Taft LLP
Chapter 21: A Layman’s Guide to LLC Incentive Compensation Linda Z Swartz ~ Cadwalader, Wickersham & Taft LLP
Chapter 22: Debt Workouts: The Partnership and the Partners James B Sowell ~ KPMG LLP
Chapter 23: Debt Workouts and Restructurings (Chicago and New York)(PowerPoint slides) Martin D Pollack ~ Weil, Gotshal & Manges LLP
James B Sowell ~ KPMG LLP
David Polster ~ Skadden, Arps, Slate, Meagher & Flom LLP
Chapter 24: Interesting Partnership Transactions of the Past Year (PowerPoint slides) Jeffrey M Trinklein ~ Gibson Dunn & Crutcher LLP
Philip B Wright ~ Bryan Cave LLP
Linda E Carlisle ~ Chief Operating Officer & General Counsel, Miller & Chevalier Chartered
Suresh T Advani ~ Sidley Austin LLP
Todd D Keator ~ Thompson & Knight LLP
Chapter 25: The Up-C Revolution Adam H Rosenzweig ~ Washington University in Saint Louis School of Law
Gregg Polsky ~ University of Georgia School of Law
Chapter 26: Transcript of Public Hearing on Proposed Regulations “Disguised Payment for Services” [REG-115452-14]
Chapter 27: Baker & McKenzie Client Alert: Newly-Enacted Legislation Makes a Sweeping and Radical Overhaul to the Partnership Audit Rules and Will Likely Require a Revision of Most Partnership Agreements (November 17, 2015) Richard M Lipton ~ Baker & McKenzie LLP
Chapter 28: There’s Something Happening Here What It Is Ain’t Exactly Clear: The New Partnership Audit Rules (PowerPoint slides) Eric B Sloan ~ Gibson, Dunn & Crutcher LLP
Chapter 29: In Search of a Normative Theory of Partnership Taxation for International Tax (or How We Learned to Stop Worrying and Love Subchapter K) Mark A Graham ~ Deloitte Tax LLP
Christopher Trump ~ Deloitte Tax LLP
Chapter 30: Tilting at Windmills: An Attempt to Bring Meaning to Determining Proportionate Ownership Under Code Sec. 902(c)(7) Mark A Graham ~ Deloitte Tax LLP
Christopher Trump ~ Deloitte Tax LLP
Chapter 31: U.S. Taxation of Private Equity and Hedge Funds Richard M Lipton ~ Baker & McKenzie LLP
John (Jay) Soave ~ Baker & McKenzie LLP
Chapter 32: Private Equity: Passthrough Investments (PowerPoint slides) Lewis R Steinberg ~ Head of Structured Solutions;Managing Director Americas M&A, Global Corporate and Investment Banking, Bank of America Merrill Lynch
Eric B Sloan ~ Gibson, Dunn & Crutcher LLP
David H Schnabel ~ Davis Polk & Wardwell LLP
Chapter 33: Hedge Fund Tax Considerations (February 14, 2017) Philippe Benedict ~ Schulte Roth & Zabel LLP
David S Griffel ~ Schulte Roth & Zabel LLP
Chapter 34: Partnerships in the Public Space Eric B Sloan ~ Gibson, Dunn & Crutcher LLP
Chapter 35: Publicly Traded Partnerships (PowerPoint slides) Amy L Sutton ~ Deloitte Tax LLP
Ryan K Carney ~ Vinson & Elkins LLP
Chapter 36: Joint Committee on Taxation: Description of Present Law and Select Proposals Relating to the Oil and Gas Industry (JCX-27-11, May 11, 2011)
Chapter 37: Everyone Out of the Pool! (and into the Tax Partnership) (PowerPoint slides) Gary R Huffman ~ Vinson & Elkins LLP
Kevin M Richards ~ EY
Chapter 38: The Umbrellas of Subchapter K (January 2017) John C Hart ~ Simpson Thacher Bartlett LLP
Chapter 39: The Umbrellas of Subchapter K (PowerPoint slides) John C Hart ~ Simpson Thacher Bartlett LLP
Chapter 40: New Guidance Sheds Light on Economic Substance Doctrine and Related Penalties Richard M Lipton ~ Baker & McKenzie LLP
Chapter 41: A Short History of Tax Shelters Eric Solomon ~ EY
Chapter 42: Economic Substance, Judicial Doctrines and Ethics (Chicago and San Francisco)(PowerPoint slides) Wendy Abkin ~ Morgan, Lewis & Bockius LLP
Richard M Lipton ~ Baker & McKenzie LLP
Michael J Desmond ~ The Law Offices of Michael J. Desmond, APC
Index

This Course Handbook was compiled for the program, Tax Planning for Domestic Foreign Partnerships, LLCs, Joint Ventures Other Strategic Alliances 2017.

PLI’s nationally acclaimed course handbooks represent the definitive thinking of the nation’s finest legal minds on timely topics and are considered the standard reference in the field. This course handbook is prepared specifically for the program and stands alone as a permanent reference.

Chairperson(s)
Stephen D Rose, Munger, Tolles & Olson LLP
Eric B Sloan, Gibson, Dunn & Crutcher LLP
Clifford M Warren, Internal Revenue Service
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