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The 10th Annual Institute on Tax Aspects of Mergers & Acquisitions: New Approaches for the Economic Recovery--Day 1

Length: 4 hours 57 minutes

The Institute will explore current tax developments and planning opportunities relating to mergers and acquisitions. The speakers will include nationally recognized corporate tax specialists and top IRS officials. The program offers an in-depth look at a full range of issues, including taxable and tax-free acquisitions; private equity, venture capital, and LBOs; international transactions; spin-offs; tax accounting issues; negotiating a corporate acquisition; bankruptcy & insolvency; consolidated returns and ethical issues in tax practice.

Program Chair: MICHAEL L. SCHLER, Cravath, Swaine & Moore LLP

CLE credit: 6.0 professional practice.

Agenda

1:00-1:10 p.m.    Welcome & Introduction
                    Michael L. Schler, Michael J. Miller &
                    Professor Samuel C. Thompson, Jr.

1:10-2:45 p.m.    Tax Free Acquisitions
•    Upstream and downstream asset transfers
•    Continuity of interest regulations
•    Other recent guidance
                    William D. Alexander, John J. Clair, Jr.,
                    Patrick C. Gallagher, Matthew A. Rosen & Eric Solomon

3:00–4:00 p.m.    Taxable Acquisitions
•    Sections 338 and 1060
•    Contingent payments & liabilities
•    Section 336(e) regulations
            William D. Alexander, Joshua T. Brady & Mark J. Silverman
            
4:00-4:45 p.m.    Tax Accounting Issues
•    Deductible corporate M&A expenses
•    New regulations on tangible property
        Glenn R. Carrington & Amy Sargent
            
5:00-6:30 p.m.    Spin-offs
•    Interesting Recent PLRs: trade or business, control, etc.
•    Leverage/capital structure issues
            William D. Alexander, Kenneth H. Heitner, Thomas F.
            Wessel & Rose L. Williams


Original Recording Date: 4/25/2013


Produced By:

New York City Bar Association

Course Materials

  • The 10th Annual Institute on Tax Aspects of Mergers & Acquisitions: New Approaches for the Economic Recovery--Day 1
  • Pages 81 through 100 of Mr. Wellen's Outline
  • Carrington/Sargent Slides
  • The Step-Transaction Doctrine
  • Affirmation Document