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During this Briefing, Russell E. Nance, Steven D. Garden and Brennan W. Young from Mayer Brown LLP will discuss the recently released final tax regulations providing U.S. tax relief for amendments to contracts addressing impending IBOR cessation.
Key topics to be addressed, among others, include:
- An overview of the U.S. tax concern with amending a contract to address the transition away from IBORs (10 minutes);
- The Internal Revenue Service guidance available prior to the release of the final regulations (10 minutes); and
- The mechanics of the final regulations and related practical considerations (40 minutes).
Program Level: Update
Intended Audience: In-house counsel, outside attorneys, compliance, accounting, finance and other allied professionals interested in IBOR
Advanced Preparation: None