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The 10th Annual Institute on Tax Aspects of Mergers & Acquisitions: New Approaches for the Economic Recovery---Day 2

Length: 6 hours 39 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: 8.0 total: 5.0 professional practice, 1.5 skills & 1.5 ethics.

8:30-9:30 a.m.    Consolidated Returns
•    CERT & loss disallowance regulations
•    Recent PLRs and cases
William D. Alexander, Joseph M. Pari & Michael L. Schler

9:30-11:00 a.m.    Bankruptcy & Insolvency
•    Update on IRS guidance
•    Effective use of NOLs & section 382 limitations
•    Planning for COD
•    Debt exchange issues
        William D. Alexander, John Barrie, Michael Hirschfeld
         & Deborah L. Paul

11:15-12:45 p.m.     International Transactions
•    Case studies including Canadian perspective
•    Section 367 guidance
•    Pending IRS/Treasury projects
            David L. Forst, Michael J. Miller, Steven A. Musher
            & Jeffrey C. Trossman

2:15-3:45 p.m.    Negotiating a Corporate Acquisition
•    Representations, covenants & indemnities
•    Issues for buyer & seller
•    Working capital adjustments
                    Lauren Angelilli, Ronald E. Creamer & Jeffrey B. Samuels
           
4:00-5:15 p.m.    Ethical Issues in Tax Practice
•    Standards for giving advice & signing returns
•    Revisions to Circular 230
•    Uncertain Tax Positions
                Kathleen L. Ferrell & Diana L. Wollman


Original Recording Date: 4/26/2013

Skills (60): 1.5


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 2
  • Drafting & Negotiating M&A Agreements
  • Affirmation Document