Credit Available: CLE, CPD, CPE (NASBA) and IRS CE New York & Live Webcast October 17-19 Chicago November 14-16 Los Angeles December 5-7 TAX STRATEGIES FOR CORPORATE ACQUISITIONS, DISPOSITIONS, SPIN-OFFS, JOINT VENTURES, FINANCINGS, REORGANIZATIONS & RESTRUCTURINGS 2018 AN IN-DEPTH LOOK AT THE TAX ISSUES PRESENTED BY M&A TRANSACTIONS AGAINST THE BACKDROP OF THE 2017 TAX ACT AND RECENT LEGISLATIVE, REGULATORY AND JUDICIAL DEVELOPMENTS REGISTER TODAY 800.260.4754 www.pli.edu/TCA8 A Nonprofit Learning Organization PRIVILEGED MEMBERSHIP Included in Your
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Credit Available: CLE, CPD, CPE (NASBA) and IRS CE
New York & Live Webcast October 17-19Chicago November 14-16Los Angeles December 5-7
AN IN-DEPTH LOOK AT THE TAX ISSUES PRESENTED BY M&A TRANSACTIONS AGAINST THE BACKDROP OF THE 2017 TAX ACT AND RECENT LEGISLATIVE, REGULATORY AND JUDICIAL DEVELOPMENTS
REGISTER TODAY
800.260.4754www.pli.edu/TCA8
A Nonprofit Learning Organization
PRIVILEGED MEMBERSHIP
Included in Your
THIS THREE-DAY PROGRAM will focus on the tax issues presented by the entire spectrum of modern major corporate transactions, from single-buyer acquisitions of a division or subsidiary to multi-party joint ventures, cross-border mergers, and complex acquisitions of public companies with domestic and foreign operations, including spin-offs and other dispositions of unwanted operations.
Tax Strategies 2018 will be the most comprehensive and insightful conference you could possibly attend on corporate tax. You will receive the very latest information, strategies and practical insights available from leading tax practitioners from law firms, accounting firms, corporations and academia from across the United States, along with policymakers from the IRS.
EVOLVING TAX ISSUES IN COMPLEX M&A TRANSACTIONS
• Learn practical strategies and solutions• Keep up with cutting-edge issues by learning about the hottest topics in
corporate tax• Gain insights from an outstanding faculty of more than fifty experts drawn from
the IRS, private practice, corporations and academia• Participate in a discussion of audience-selected transactions during our
Corporate Transactions session• Hear about the most “Interesting Transactions of the Past Year”• Receive a complimentary flash drive of PLI’s number one bestseller,
The Corporate Tax Practice Series: Strategies for Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings
Plus this year’s program features expanded coverage of international tax issues with two new sessions:• Impact of 2017 Tax Act on Cross-Border Acquisitions and Divestitures• Restructuring Multinational Groups after the 2017 Tax Act
TOPICS INCLUDE• Impact of the 2017 Tax Act on corporate acquisitions and dispositions
• Overview and strategies in representing sellers
• Taxable transaction alternatives
• Advanced transactional planning in private equity M&A
• Understanding and managing stock basis and earnings and profits
• Corporate tax strategies and techniques using partnerships and LLCs
• Passthrough corporations – RICs, REITs and UpCs
• Interesting corporate transactions of the past year
• Exploring the limits of the evolving economic substance and business purpose doctrines, and related penalty and ethical issues
Morning Session:
8:15OPENING REMARKSNY & WEB: William D. Alexander, Linda E. Carlisle, Eric SolomonCHI & LA: William D. Alexander, Eric Solomon
8:30OVERVIEW AND STRATEGIES IN REPRESENTING SELLERS Effects of 2012 Act and 2017 Tax Act on stock sale/asset sale strategies; effects of rate changes, reclassifications, and 2017 Tax Act provisions on deal structurings; shareholder-level structurings – Boston Scientific/Guidant; VNU/IMS and Whirlpool/Maytag versus P&G/Gillette; Burger King/Tim Hortons; SBC/AT&T and Verizon/MCI; asset-level structurings – effects of General Utilities repeal; Petrie Stores/Toys “R” Us and its aftermath; IMS Health/Gartner; sponsored leveraged spin-offs; evolving post-2017 Tax Act structurings; evolution of Section 351 – National Starch/Unilever, Nestle/Dreyer’s, BlackRock/Merrill, NewsCorp/Dow and Northrop/Litton; combined sale/redemption, recapitalization and other techniques; monetization techniques; contingent payments, convertibles, putables, exchangeables and open transaction treatment; New IRS rule and no-rule policies and Business Plan topicsNY, CHI, LA & WEB: Louis S. Freeman
9:45SELECTED SELLER AND BUYER ISSUES, INCLUDING NEGOTIATING AND DRAFTING TAX PROVISIONS IN ACQUISITION AGREEMENTS Key risk allocation issues; the tax due diligence process; negotiating and drafting provisions in acquisition agreements; indemnification issues; target’s tax elections; reporting requirements; impact of the 2017 Tax Act on the terms of the agreement and the negotiation processNY & WEB: William G. Cavanagh, Richard L. Reinhold, Philip B. Wright CHI: Lauren Angelilli, William G. Cavanagh, Diana S. DoyleLA: Beth A. Carr, Julie A. Divola, Kenneth H. Heitner
11:00 Networking Break
11:15STRUCTURING LEVERAGED BUYOUTS Stepped-up asset basis vs. carryover basis for buyer and single vs. double taxation for seller in the context of a taxable asset purchase, stock purchase (with and without Section 338(h)(10) election or Section 336(e) election), or merger; leveraged recapitalizations and other forms of partial or complete exit; multi-layer debt and equity financing structures; interest deductibility (including debt/equity characterization, Section 279, Section 163(e)(5), Section 163(l), Section 163(j), and OID); preferred stock and accrual of dividends thereon; warrants and convertiblesNY & WEB: Deborah L. Paul, Donald E. Rocap CHI: Jack S. LevinLA: Jodi J. Schwartz, R. David Wheat, Pardis Zomorodi
12:15 LunchAttendees will help themselves to a picnic lunch and then take their seats in the meeting room
Afternoon Session:
12:45CURRENT ISSUES IN DIVISIVE STRATEGIES – SPIN-OFFS Tax-free spin-offs, split-offs and split-ups under Section 355; analysis of issues in innovative divisive transactions; developing IRS/Treasury views on no-rule policy; changes in administrative practice;
evolving techniques for leveraged distributions; unresolved interpretive issues under Sections 355(d) and (e); cash-rich split-offs; restructuring issues for spin-offs; issues and techniques arising from the enactment of the 2017 Tax ActNY & WEB: Eric Solomon, Lewis R. Steinberg, Thomas F. Wessel, Robert H. Wellen (Invited) [Associate Chief Counsel (Corporate), Internal Revenue Service] CHI: William D. Alexander, Joseph M. Pari, Thomas F. Wessel, Mark Weiss (Invited) [Branch Chief, Office of the Associate Chief Counsel (Corporate, Branch 2), Internal Revenue Service]LA: Jay M. Singer, Eric Solomon, Thomas F. Wessel, Gerald B. Fleming (Invited) [Senior Technician Reviewer, Office of the Associate Chief Counsel (Corporate, Branch 2), Internal Revenue Service]
1:45CURRENT ISSUES IN M&AEffect of the 2017 Tax Act on M&A transactionsNY & WEB: William D. Alexander, Peter C. Canellos, William S. Dixon, Lisa A. Fuller (Invited) [Acting Deputy Associate Chief Counsel (Corporate), Internal Revenue Service]CHI: James R. Barry, Jasper L. Cummings, Jr., Bernita L. Thigpen, William W. Burhop (Invited) [Senior Technician Reviewer, Office of the Associate Chief Counsel (Corporate, Branch 5), Internal Revenue Service]LA: William D. Alexander, Rachel D. Kleinberg, Gary B. Wilcox, Russell G. Jones (Invited) [Senior Counsel, Office of the Associate Chief Counsel (Corporate, Branch 3), Internal Revenue Service]
2:45 Networking Break
3:00TAXABLE TRANSACTION ALTERNATIVESImpact of new provisions in the 2017 Tax Act (including Section 168(k) and new tax rates) when assessing the relative merits of taxable transactions versus tax-free reorganizations and spin-offs, and whether to sell stock versus assets; tax planning for sales of controlled foreign corporations, including the effects of new Sections 245A, 951A, and 250NY & WEB: Mark J. Silverman, Karen Gilbreath Sowell, Maurice M. LaBrie (Invited) [Assistant Branch Chief, Office of the Associate Chief Counsel (Corporate, Branch 5), Internal Revenue Service] CHI: Gregory N. Kidder, Shane J. Kiggen, Eric Solomon, Mark Weiss (Invited) [Branch Chief, Office of the Associate Chief Counsel (Corporate, Branch 2), Internal Revenue Service]LA: Mark J. Silverman, Karen Gilbreath Sowell, John B. Lovelace (Invited) [Attorney, Office of the Associate Chief Counsel (Corporate, Branch 5), Internal Revenue Service]
4:15CORPORATE TAX STRATEGIES AND TECHNIQUES USING PARTNERSHIPS, LLCS AND OTHER STRATEGIC ALLIANCESUse of partnerships and other passthrough entities in a joint venture or as the acquiring entity; publicly traded partnerships; mixing bowl partnerships; leveraged partnerships; treatment of Section 197 intangibles in a partnership context; imaginative uses of the check-the-box regulations; single-member LLCs; effects of 2017 Tax Act, including carried interest and Section 163(j) changesNY & WEB: Stuart L. Rosow, Blake D. RubinCHI: Glenn E. Dance, Todd D. Golub, Richard M. LiptonLA: Glenn E. Dance, Stephen D. Rose, Andrea Macintosh Whiteway
5:15 Adjourn
AGENDA DAY 1A networking breakfast will be available each day upon your arrival
Morning Session:
8:30CORPORATE TRANSACTIONS OPEN DISCUSSION Participate in a discussion of audience-selected corporate issues and transactionsNY, LA & WEB: Mark J. Silverman, Eric Solomon CHI: Jasper L. Cummings, Jr., Eric Solomon
9:15INTERESTING CORPORATE TRANSACTIONS OF THE PAST YEAR A review and critique of recent novel M&A transactions, including the impact of the 2017 Tax Act on recent transactionsNY & WEB: Linda E. Carlisle, Thomas A. Humphreys, Scott M. Levine CHI: Suresh T. Advani, Julie A. Divola, Philip B. WrightLA: Suresh T. Advani, David B. Strong, Philip B. Wright
10:45 Networking Break
11:00TAX ACCOUNTING ISSUES IN MERGERS AND ACQUISITIONS Tax accounting issues arising in taxable and tax-free acquisitions, dispositions and recapitalizations; treatment of M&A expenses; success-based fees; milestone payments; capitalized costs; recent IRS guidance; accounting method issues; impact of the 2017 Tax Act on tax accounting issues arising in a mergers and acquisitions contextNY & WEB: C. Ellen MacNeil, Ellen McElroy, Amy J. Sargent CHI: Mary R. Duffy, George A. Hani, Amy J. SargentLA: Annette M. Ahlers, Mary R. Duffy, George A. Hani
11:45UNDERSTANDING AND MANAGING STOCK BASIS AND EARNINGS AND PROFITSReview of evolving law related to stock basis and E&P of U.S. and foreign corporations in light of significant changes made by the 2017 Tax Act; the value of basis and E&P in a post-2017 Tax Act world; planning techniques for optimizing attributes and avoiding pitfalls in business transactionsNY & WEB: Marc A. Countryman, Brian W. Reed, Karen Gilbreath Sowell, Gordon E. Warnke, Kevin M. Jacobs (Invited) [Senior Technician Reviewer, Office of the Associate Chief Counsel (Corporate, Branch 4), Internal Revenue Service]CHI & LA: Marc A. Countryman, Brian W. Reed, Karen Gilbreath Sowell, Gordon E. Warnke
1:00 LunchAttendees will help themselves to a picnic lunch and then take their seats in the meeting room
Afternoon Session:
1:30TAX STRATEGIES FOR FINANCIALLY TROUBLED BUSINESSES AND OTHER LOSS COMPANIES Equity for debt exchanges and ownership changes under Section 382; COD/OID/AHYDO/CERT; Section 108 and 382-related guidance; strategies for acquisitions of loss companies; issues in bankruptcies; debt for debt exchanges and modifications; issues regarding worthless stock deductions; treatment of net operating losses under the 2017 Tax ActNY & WEB: Stuart J. Goldring, Linda Z. Swartz, David W. Zimmerman, Douglas C. Bates (Invited) [Branch Chief, Office of the Associate Chief Counsel (Corporate, Branch 4), Internal Revenue Service]CHI: Mark R. Hoffenberg, Joseph M. Kronsnoble, Candace A. Ridgway, William W. Burhop (Invited) [Senior Technician Reviewer, Office of the Associate Chief Counsel (Corporate, Branch 5), Internal Revenue Service]
LA: Milton B. Hyman, Todd F. Maynes, Victor L. Penico, John F. Tarrant (Invited) [Attorney, Office of the Associate Chief Counsel (Corporate, Branch 3), Internal Revenue Service]
2:30PASSTHROUGH CORPORATIONS – RICs, REITs AND UpCs Discussion of entities that have elected to operate in alternative forms, separate or in conjunction with a related corporation and the tax issues associated with these types of entities, including key changes in operative rules and effective tax rates due to the 2017 Tax Act NY & WEB: Cristina Arumi, Richard M. Nugent, Dean S. Shulman, Clifford M. Warren (Invited) [Senior Level Counsel to the Associate Chief Counsel (Passthroughs & Special Industries), Internal Revenue Service] CHI: David F. Levy, Richard M. Nugent, Dean S. Shulman, Kevin I. Babitz (Invited) [Attorney, Office of the Associate Chief Counsel (Passthroughs & Special Industries), Internal Revenue Service] LA: Christian Brause, Richard M. Nugent, Sarah E. Ralph, Kevin I. Babitz (Invited) [Attorney, Office of the Associate Chief Counsel (Passthroughs & Special Industries), Internal Revenue Service]
3:15 Networking Break
3:30IMPACT OF 2017 TAX ACT ON CROSS-BORDER ACQUISITIONS AND DIVESTITURESKey corporate and shareholder tax issues; impact of lower corporate rates and limitations on losses and deductions; impact of global intangible low-taxed income (“GILTI”) on purchase transactions; changes to the foreign tax credit rules; some surprising changes affecting cross-chain transfers among affiliated corporations; impact of new rules on some of the negotiating dynamics between buyers and sellers over issues such as a pre-closing tax indemnity and control of post-closing examinationsNY & WEB: Kimberly S. Blanchard, Nicholas J. DeNovio, Hal Hicks, Shane M. McCarrick (Invited) [Assistant to the Branch Chief, Office of the Associate Chief Counsel (International, Branch 4), Internal Revenue Service]CHI: Joan C. Arnold, Paul W. Oosterhuis, Lowell D. Yoder, Robert B. Williams, Jr. (Invited) [Senior Counsel, Office of the Associate Chief Counsel (International, Branch 4), Internal Revenue Service] LA: Peter H. Blessing, Gretchen T. Sierra, Philip R. West, John J. Merrick (Invited) [Senior Level Counsel to the Associate Chief Counsel (International), Internal Revenue Service]
4:45RESTRUCTURING MULTINATIONAL GROUPS AFTER THE 2017 TAX ACTCross-border structuring issues and the impact of new GILTI, foreign-derived intangible income (“FDII”), base erosion anti-abuse tax (“BEAT”), Section 163(j) and anti-hybrid rules on the location of third-party and intercompany financing arrangements, tangible and intangible asset ownership, and intercompany service and contract arrangements NY & WEB: Jose E. Murillo, Caroline H. Ngo, Eric B. Sensenbrenner, Raymond J. Stahl (Invited) [Special Counsel, Office of the Associate Chief Counsel (International), Internal Revenue Service]CHI: Devon M. Bodoh, Corey M. Goodman, Dana L. Trier, Anne O. Devereaux (Invited) [Deputy Associate Chief Counsel (International), Internal Revenue Service]LA: David L. Forst, Nathan W. Giesselman, Carol P. Tello, Daniel M. McCall (Invited) [Deputy Associate Chief Counsel (International-Technical), Internal Revenue Service]
6:00 Adjourn
AGENDA DAY 2
Morning Session:
8:30PLANNING FOR PRIVATE EQUITY AND HEDGE FUND INVESTMENTSPlanning for private equity and hedge fund investments, including investments in operating partnerships, debt pushdowns, rollover equity, planning under Sections 336(e) and 338, management compensation, and planning relating to various 2017 Tax Act provisions such as the new limitations on interest deductibility, the spread between the corporate tax rate and individual tax rate, the new carried interest rules, the new deduction under Section 199A, and the new expensing rulesNY, CHI, LA & WEB: David H. Schnabel, Eric B. Sloan
9:45FINANCIAL INSTRUMENTS IN M&A AND OTHER CORPORATE TRANSACTIONS Structuring M&A financings and related transactions in a post-2017 Tax Act world, with a view to location and timing of deductions and income (including impacts of Section 163(j), BEAT and GILTI regimes)NY & WEB: Jeffrey W. Maddrey, Erika W. Nijenhuis, Dana L. TrierCHI: Craig J. Gibian, William L. McRae, Dana L. TrierLA: Eileen Marshall, Matthew A. Stevens
10:45 Networking Break
11:00DEALING WITH RESTRICTED STOCK, STOCK OPTIONS AND EXECUTIVE COMPENSATION IN CORPORATE M&A TRANSACTIONS Compensation issues in M&A transactions; treatment of outstanding equity-based awards, including restricted stock, stock options and assuming or eliminating deferred compensation in an acquisition; allocation of deductions between buyer and seller; Sections 280G and 4999 relating to golden parachutes and amelioration techniques for gross-ups; impact of Sections 409A and 457A; effect of recent tax legislation on Section 162(m) issues in transactions and employee deductions for compensation clawbacksNY & WEB: Andrew L. Gaines, Andrew L. Oringer, Kenneth A. RaskinCHI: Jeanie Cogill, Paul J. Wessel, Lawrence I. Witdorchic LA: Barbara R. Mirza, Alessandra K. Murata, Anthony G. Provenzano
12:00 LunchAttendees will help themselves to a picnic lunch and then take their seats in the meeting room
Afternoon Session:
12:30STATE AND LOCAL TAX ISSUES IN CORPORATE M&A TRANSACTIONS State and local tax issues that arise in corporate transactions with particular emphasis on Section 338(h)(10) sales and tax-free reorganizations and spin-offs; potential pitfalls and planning opportunities will be discussed; as well as the impact of the 2017 Tax Act on the state taxation of transactionsNY & WEB: Peter L. Faber, David J. Shipley CHI: John A. Biek, Peter L. FaberLA: Peter L. Faber, Charles J. Moll
1:15EXPLORING THE LIMITS OF THE EVOLVING ECONOMIC SUBSTANCE AND BUSINESS PURPOSE DOCTRINES AND RELATED PENALTY AND ETHICS ISSUES Guidance on making sure your transactions will pass muster under the Economic Substance, Sham Transaction, Substance over Form and related doctrines; determining when the IRS will respect a transaction as structured and when it will disregard the form of the transaction to disallow the claimed tax benefits; identifying situations where courts will uphold penalties imposed against taxpayers and discussion of what constitutes reasonable reliance on a practitioner for the purpose of avoiding penalties; review of recent case law as well as penalty and ethical standardsNY & WEB: Thomas A. Cullinan, Bryan C. Skarlatos, Diana L. WollmanCHI: Megan L. Brackney, Thomas A. Cullinan, Jenny L. Johnson Ware LA: Andrew M. Eisenberg, Lee A. Kelley, Laurence J. Stein
2:15 Networking Break
2:30CONSOLIDATED RETURN PLANNING AND STRATEGIESCurrent issues in consolidated returns arising from recent legislation, including Section 965, Section 163(j), GILTI, FDII and BEAT; recent IRS Notices, proposed and final regulations, and PLRs; recent court decisions; and buyer and seller planning for acquisitions and dispositions, including tax sharing agreementsNY & WEB: William D. Alexander, Audrey Nacamuli Charling, Andrew J. Dubroff, Michael L. Schler, Marie C. Milnes-Vasquez (Invited) [Special Counsel to the Associate Chief Counsel (Corporate), Internal Revenue Service], Julie T. Wang (Invited) [Senior Counsel, Office of the Associate Chief Counsel (Corporate, Branch 2), Internal Revenue Service] CHI: Lawrence M. Axelrod, Bryan P. Collins, Jeffrey L. Vogel, Marie C. Milnes-Vasquez (Invited) [Special Counsel to the Associate Chief Counsel (Corporate), Internal Revenue Service] LA: William D. Alexander, Don A. Leatherman, Michael L. Schler, Russell G. Jones (Invited) [Senior Counsel, Office of the Associate Chief Counsel (Corporate, Branch 3), Internal Revenue Service]
4:30 Adjourn
AGENDA DAY 3
PLI COURSE HANDBOOKS AVAILABLE ONLINE Our Course Handbooks represent the definitive thinking of the nation’s finest legal minds, and are considered the standard reference in the field. The Handbooks are prepared specifically for each program and also stand alone as permanent references. Each Course Handbook will be available online several days prior to the program!
Log in to www.pli.edu, go to My Online Library and click on the Course Materials tab. You can review the material or prepare questions to raise at the program. All attendees will have access to the Course Handbook for one year from the program date.
INTERNAL REVENUE SERVICE
Robert H. Wellen (Invited)Associate Chief Counsel (Corporate)Internal Revenue ServiceWashington, DCNY
Anne O. Devereaux (Invited)Deputy Associate Chief Counsel (International)Internal Revenue Service Washington, DCCHI
Daniel M. McCall (Invited)Deputy Associate Chief Counsel (International-Technical)Internal Revenue ServiceWashington, DCLA
Lisa A. Fuller (Invited)Acting Deputy Associate Chief Counsel (Corporate)Internal Revenue ServiceWashington, DCNY
John J. Merrick (Invited)Senior Level Counsel to the Associate Chief Counsel (International)Internal Revenue ServiceWashington, DCLA
Clifford M. Warren (Invited)Senior Level Counsel to the Associate Chief Counsel (Passthroughs & Special Industries)Internal Revenue ServiceWashington, DCNY
Marie C. Milnes-Vasquez (Invited)Special Counsel to the Associate Chief Counsel (Corporate)Internal Revenue ServiceWashington, DCNY & CHI
Raymond J. Stahl (Invited)Special Counsel, Office of the Associate Chief Counsel (International)Internal Revenue ServiceWashington, DCNY
Mark Weiss (Invited)Branch Chief, Office of the Associate Chief Counsel (Corporate, Branch 2)Internal Revenue ServiceWashington, DCCHI
Douglas C. Bates (Invited)Branch Chief, Office of the Associate Chief Counsel (Corporate, Branch 4)Internal Revenue ServiceWashington, DCNY
Maurice M. LaBrie (Invited)Assistant Branch Chief, Office of the Associate Chief Counsel (Corporate, Branch 5)Internal Revenue ServiceWashington, DCNY
Shane M. McCarrick (Invited)Assistant to the Branch Chief, Office of the Associate Chief Counsel (International, Branch 4)Internal Revenue ServiceWashington, DCNY
Gerald B. Fleming (Invited)Senior Technician Reviewer, Office of the Associate Chief Counsel (Corporate, Branch 2)Internal Revenue ServiceWashington, DCLA
Kevin M. Jacobs (Invited)Senior Technician Reviewer, Office of the Associate Chief Counsel (Corporate, Branch 4)Internal Revenue ServiceWashington, D.C.NY
William W. Burhop (Invited)Senior Technician Reviewer, Office of the Associate Chief Counsel (Corporate, Branch 5)Internal Revenue ServiceWashington, DCCHI
Robert B. Williams, Jr. (Invited)Senior Counsel, Office of the Associate Chief Counsel (International, Branch 4)Internal Revenue ServiceWashington, DCCHI
Julie T. Wang (Invited)Senior Counsel, Office of the Associate Chief Counsel (Corporate, Branch 2)Internal Revenue ServiceWashington, DCNY
Russell G. Jones (Invited)Senior Counsel, Office of the Associate Chief Counsel (Corporate, Branch 3)Internal Revenue ServiceWashington, D.C.LA
John F. Tarrant (Invited)Attorney, Office of the Associate Chief Counsel (Corporate, Branch 3)Internal Revenue ServiceWashington, DCLA
John B. Lovelace (Invited)Attorney, Office of the Associate Chief Counsel (Corporate, Branch 5)Internal Revenue ServiceWashington, DCLA
Kevin I. Babitz (Invited)Attorney, Office of the Associate Chief Counsel (Passthroughs & Special Industries)Internal Revenue ServiceWashington, DCCHI & LA
OUTSIDE COUNSELSuresh T. AdvaniSidley Austin LLPChicagoCHI & LA
Annette M. AhlersPepper Hamilton LLPLos AngelesLA
Lauren AngelilliCravath, Swaine & Moore LLPNew York CityCHI
Joan C. ArnoldPepper Hamilton LLPPhiladelphiaCHI
Cristina ArumiEYWashington, DCNY
Lawrence M. AxelrodMorgan, Lewis & Bockius LLPWashington, DC CHI
James R. BarryMayer Brown LLPChicagoCHI
John A. BiekNeal, Gerber & Eisenberg LLPChicagoCHI
Kimberly S. BlanchardWeil, Gotshal & Manges LLPNew York CityNY
Peter H. BlessingKPMG LLPNew York CityLA
Devon M. BodohKPMG LLPWashington, DCCHI
Megan L. BrackneyKostelanetz & Fink LLPNew York CityCHI
Christian BrauseSidley Austin LLPNew York CityLA
Peter C. CanellosWachtell, Lipton, Rosen & KatzNew York CityNY
Beth A. CarrEYSan JoseLA
William G. CavanaghNorton Rose Fulbright US LLPNew York CityNY & CHI
Audrey Nacamuli CharlingSenior Tax CounselGeneral Electric CompanyNorwalk, CTNY
Jeanie CogillMorgan, Lewis & Bockius LLPNew York CityCHI
Bryan P. CollinsDeloitte Tax LLPWashington, DCCHI
Marc A. CountrymanEYSan Francisco
Thomas A. CullinanEversheds Sutherland (US) LLPAtlantaNY & CHI
Jasper L. Cummings, Jr.Alston & Bird LLPRaleigh, NCCHI
Glenn E. DanceGrant Thornton LLPArlington, VACHI & LA
Nicholas J. DeNovioLatham & Watkins LLPWashington, DCNY
Julie A. DivolaPillsbury Winthrop Shaw Pittman LLPSan FranciscoCHI & LA
William S. DixonManaging DirectorMergers & AcquisitionsCitigroup Global Markets Inc.New York CityNY
Diana S. DoyleLatham & Watkins LLPChicagoCHI
Andrew J. DubroffEYWashington, DCNY
Mary R. DuffyAndersenTaxLos AngelesCHI & LA
Andrew M. EisenbergJones Day Washington, DCLA
Peter L. FaberMcDermott Will & Emery LLPNew York City
David L. Forst Fenwick & West LLPMountain View, CALA
Louis S. FreemanRetired PartnerSkadden, Arps, Slate, Meagher & Flom LLPChicago
Andrew L. GainesPaul, Weiss, Rifkind, Wharton & Garrison LLPNew York CityNY
Craig J. GibianDeloitte Tax LLPWashington, DCCHI
CO-CHAIRS
FACULTYSenior Program AttorneyStacey L. Greenblatt
William D. AlexanderSkadden, Arps, Slate, Meagher & Flom LLP
Washington, DC
Linda E. CarlisleUnicom Capital LLCDenver
Eric SolomonEYWashington, DC
Eric SolomonEYWashington, DC
Nathan W. GiesselmanSkadden, Arps, Slate, Meagher & Flom LLPPalo AltoLA
Stuart J. GoldringWeil, Gotshal & Manges LLPNew York CityNY
Todd D. GolubEYChicagoCHI
Corey M. GoodmanCleary Gottlieb Steen & Hamilton LLPNew York CityCHI
George A. HaniMiller & Chevalier CharteredWashington, DCCHI & LA
Kenneth H. HeitnerWeil, Gotshal & Manges LLPNew York CityLA
Hal HicksSkadden, Arps, Slate, Meagher & Flom LLPWashington, DCNY
Mark R. HoffenbergKPMG LLPWashington, DCCHI
Thomas A. HumphreysMayer Brown LLPNew York CityNY
Milton B. HymanIrell & Manella LLPLos AngelesLA
Jenny L. Johnson WareJohnson MooreChicago CHI
Lee A. KelleyCovington & Burling LLPWashington, DCLA
Gregory N. KidderSteptoe & Johnson LLPWashington, DCCHI
Shane J. KiggenEYWashington, DCCHI
Rachel D. KleinbergDavis Polk & Wardwell LLPMenlo Park, CALA
Joseph M. KronsnobleLatham & Watkins LLPChicagoCHI
Don A. LeathermanProfessorUniversity of Tennessee College of LawKnoxville, TNLA
Jack S. LevinKirkland & Ellis LLPChicagoCHI
Scott M. LevineJones DayWashington, DCNY
David F. LevySkadden, Arps, Slate, Meagher & Flom LLPChicagoCHI
Ellen McElroyEversheds Sutherland (US) LLPWashington, DCNY
William L. McRaeCleary Gottlieb Steen & Hamilton LLPNew York CityCHI
Barbara R. MirzaCooley LLPSanta Monica, CALA
Charles J. MollWinston & Strawn LLPSan FranciscoLA
Alessandra K. MurataGoodwin Procter LLPRedwood City, CALA
Jose E. MurilloEYWashington, DCNY
Caroline H. NgoMcDermott, Will & Emery LLPWashington, DCNY
Erika W. NijenhuisCleary Gottlieb Steen & Hamilton LLPNew York CityNY
Richard M. NugentJones DayNew York City
Paul W. OosterhuisSkadden, Arps, Slate, Meagher & Flom LLPWashington, DCCHI
Andrew L. Oringer Dechert LLPNew York CityNY
Joseph M. PariKPMG LLPWashington, DCCHI
Deborah L. PaulWachtell, Lipton, Rosen & KatzNew York CityNY
Victor L. PenicoDeloitte Tax LLPSan FranciscoLA
Anthony G. ProvenzanoMiller & Chevalier CharteredWashington, DCLA
Sarah E. RalphSkadden, Arps, Slate, Meagher & Flom LLPChicagoLA
Kenneth A. RaskinKing & SpaldingNew York CityNY
Brian W. ReedEYWashington, DC
Richard L. ReinholdWillkie Farr & Gallagher LLPNew York CityNY
Candace A. RidgwayJones DayWashington, DCCHI
Donald E. RocapKirkland & Ellis LLPChicagoNY
Stephen D. RosePartner & Global Head of Tax TPG GlobalSan FranciscoLA
Stuart L. RosowProskauer Rose LLPNew York CityNY
Blake D. RubinEYWashington, DCNY
Amy J. SargentEYWashington, DCNY & CHI
Michael L. SchlerCravath, Swaine & Moore LLPNew York CityNY & LA
David H. SchnabelDavis Polk & Wardwell LLPNew York City
Jodi J. SchwartzWachtell, Lipton, Rosen & KatzNew York CityLA
Eric B. SensenbrennerSkadden, Arps, Slate, Meagher & Flom LLPWashington, DCNY
David J. ShipleyMcCarter & English, LLPNewark, NJNY
Dean S. ShulmanKirkland & Ellis LLPNew York CityNY & CHI
Gretchen T. SierraDeloitte Tax LLPWashington, DCLA
Mark J. SilvermanSteptoe & Johnson LLPWashington, DCNY & LA
Jay M. SingerMcDermott Will & Emery LLPWashington, DCLA
Bryan C. SkarlatosKostelanetz & Fink LLPNew York CityNY
Eric B. SloanGibson, Dunn & Crutcher LLPNew York City
Karen Gilbreath SowellEYWashington, DC
Laurence J. SteinLatham & Watkins LLPLos AngelesLA
Lewis R. SteinbergHead of Structured SolutionsManaging Director Americas M&A, Global Corporate and Investment BankingBank of America Merrill LynchNew York CityNY
Matthew A. StevensEYWashington, DCLA
David B. StrongMorrison & Foerster LLPDenver LA
Linda Z. SwartzCadwalader, Wickersham & Taft LLPNew York CityNY
Carol P. TelloEversheds Sutherland (US) LLPWashington, DCLA
Bernita L. ThigpenKPMG LLPChicagoCHI
Dana L. TrierDavis Polk & Wardwell LLPNew York CityNY & CHI
Jeffrey L. VogelKPMG LLPWashington, DCCHI
Gordon E. WarnkeKPMG LLPNew York City
Paul J. WesselWeil, Gotshal & Manges LLPNew York CityCHI
Thomas F. WesselKPMG LLPWashington, DC
Philip R. WestSteptoe & Johnson LLPWashington, DCLA
R. David WheatKirkland & Ellis LLPHoustonLA
Andrea Macintosh WhitewayEYWashington, DCLA
Gary B. WilcoxMayer Brown LLPWashington, DCLA
Lawrence I. WitdorchicPaul, Weiss, Rifkind, Wharton & Garrison LLPNew York CityCHI
Diana L. WollmanCleary Gottlieb Steen & Hamilton LLPNew York CityNY
Philip B. WrightBryan Cave Leighton Paisner LLPSt. Louis
Lowell D. YoderMcDermott Will & Emery LLPChicagoCHI
David W. ZimmermanMiller & Chevalier CharteredWashington, DCNY
Pardis ZomorodiLatham & Watkins LLPLos AngelesLA
Rachel E. Aaronson Aon Service Corporation
L. Howard Adams Cahill Gordon & Reindel LLP
Jennifer H. Alexander Deloitte Tax LLP
Michele J. Alexander Bracewell LLP
Martin B. Amdur (Retired Partner) Weil, Gotshal & Manges LLP
Richard E. Andersen Wilmer Cutler Pickering Hale and Dorr LLP
Janet Andolina Goodwin Procter LLP
Alan I. Appel New York Law School
Nairy Der Arakelian- Merheje Nairy Der Arakelian- Merheje Law Office
Puneet Arora PwC
Brian P. Arthur Baker & Mckenzie LLP
Donald W. Bakke EY
Lucas R. Balchun Latham & Watkins LLP
Laurence M. Bambino Shearman & Sterling LLP
Sheldon I. Banoff Katten Muchin Rosenman LLP
Howard J. Barnet, Jr. (Retired Partner) Carter Ledyard & Milburn LLP
Neil J. Barr Davis Polk & Wardwell LLP
Stephen R.A. Bates EY
Jason S. Bazar Mayer Brown LLP
Noah D. Beck Weil, Gotshal & Manges LLP
Herbert N. Beller Eversheds Sutherland (US) LLP
Peter E. Bentley Metlife New York
Andrew N. Berg Debevoise & Plimpton LLP
Brad E. Berman PwC
Jean Marie Bertrand Proskauer Rose LLP
Alicia C. Beyer Perkins Coie LLP
Jared H. Binstock Skadden, Arps, Slate, Meagher & Flom LLP
Nikolaj Bjørnholm Bjørnholm Law
Jerred G. Blanchard, Jr. Baker & McKenzie LLP
Stephen S. Bowen (Retired Partner) Latham & Watkins LLP
Christopher P. Bowers Skadden, Arps, Slate, Meagher & Flom LLP
Mark W. Boyer PwC
Charles E. Boynton Internal Revenue Service
Y. Bora Bozkurt Latham & Watkins LLP
Paige D. Braddy Skadden, Arps, Slate, Meagher & Flom LLP
Andrew H. Braiterman Hughes, Hubbard & Reed LLP
Larry J. Brant Garvey Schubert Barer
Jody J. Brewster Skadden, Arps, Slate, Meagher & Flom LLP
Fred B. Brown University of Baltimore School of Law
Edward J. Buchholz Thompson Coburn LLP
John N. Bush New Castle, NH
Joseph M. Calianno BDO USA LLP
Guillermo Canalejo Lasarte Uría Menéndez
Philip W. Carmichael Baker & McKenzie LLP
J. Russell Carr EY
Glenn R. Carrington (Retired Partner) EY
Rita A. Cavanagh (Retired Partner) Latham & Watkins LLP
Gale E. Chan McDermott Will & Emery LLP
Stephen G. Charbonnet KPMG LLP
Nancy Chen PwC
Marina Choundas Foley & Lardner LLP
James T. Chudy Pillsbury Winthrop Shaw Pittman LLP
Pamela T. Church Baker & McKenzie LLP
John J. Clair (Retired Partner) Latham & Watkins LLP
Robert A. Clary, II KPMG LLP
Monica M. Coakley KPMG LLP
Bruce A. Cohen General Reinsurance Company
N. Jerold Cohen Eversheds Sutherland (US) LLP
Philip G. Cohen Pace University Lubin School of Business
Kevin D. Colan Independent Foreign Legal Consultant
Michel Collet CMS Bureau Francis Lefebvre
Martin J. Collins PwC
John Colvin Colvin + Hallett, P.S
Susan J. Conklin PwC
Peter J. Connors Orrick, Herrington & Sutcliffe LLP
Andrew W. Cordonnier Grant Thorton LLP
Jeffrey P. Cowan, Jr. Internal Revenue Service
Telma N. Cox Phillips 66
John J. Creed Simpson Thacher & Bartlett LLP
Paul J. Crispino Farmington, CT
Laurence E. Crouch Shearman & Sterling LLP
Robert A.N. Cudd Polsinelli PC
Daniel F. Cullen Baker & McKenzie LLP
William A. Curran Davis Polk & Wardwell LLP
Richard D’Avino Columbia University Law School and PwC
J. William Dantzler White & Case LLP
Jeffrey G. Davis Mayer Brown LLP
Portia DeFilippes U.S. Department of the Treasury
Barbara Spudis de Marigny Orrick, Herrington & Sutcliffe LLP
Edward K. Dennehy KPMG LLP
Lothar Determann Baker & McKenzie LLP
Ronald D. Dickel (Retired) Intel Corporation
Robert H. Dilworth Washington, DC
Samuel Dimon Davis Polk & Wardwell LLP
Matthew J. Donnelly Skadden, Arps, Slate, Meagher & Flom LLP
PLI’s Corporate and Partnership Tax Practice Series makes it possible to consult over five hundred world-class practitioners to help solve your tough tax problems without ever leaving your office.
Don’t miss your chance to own the practitioner’s ultimate tax library at a 50% discount!
As an attendee of Tax Strategies 2018, if you choose to purchase hard copies of the current edition of The Corporate Tax Practice Series: Strategies for Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings, or hard copies of the companion series The Partnership Tax Practice Series: Planning for Domestic and Foreign Partnerships, LLCs, Joint Ventures & Other Strategic Alliances, you’ll receive a discount of 50% off the retail price of either series.*†
As an added bonus, if you take advantage of our special attendee discount offer and purchase hard copies of either The Corporate or Partnership
Tax Practice Series, you will receive all future supplements at the special discount rate of 50% off the current retail price, regardless of your future program attendance.
The Corporate Tax Practice Series contains more than 675 chapters written by over 435 leading practitioners and is the definitive resource on corporate tax strategies.
The Partnership Tax Practice Series contains 425 chapters written by more than 245 leading tax partnership practitioners and delivers a sound analysis of cutting-edge transactional tax-related issues and innovative solutions for highly effective tax planning results.
DON’T MISS YOUR CHANCE TO OWN THE PRACTITIONER’S ULTIMATE TAX LIBRARY AT A 50% DISCOUNT!
*Your purchase will also sign you up for “Upkeep Service,” whereby you will receive future automatic shipments of updates, new editions and supplements to this edition, as they become available, for a 30-day preview.
If you have already purchased a prior edition of The Corporate or Partnership Tax Practice Series, you will automatically receive the current year’s Supplement through “Upkeep Service,” which includes updated articles and new chapters along with instructions for removing material that has been deleted from the series. If you choose to keep your supplements, you’ll be billed 50% off the current retail price of the relevant supplement.
Updates, new editions and supplements published within 90 days of your purchase will be issued free of charge; all other updates will be subject to an additional charge if kept beyond the preview period, invoiced at 50% off the current retail price of the relevant supplement at the time of delivery. This service will continue until canceled by you at any time.†To receive the attendee discount, your order must be placed no later than two months following the release date of the current year’s edition of the relevant series.
Dr. Wolf-Georg Freiherr von Rechenberg CMS-Hasche Sigle
Philip Wagman Clifford Chance US LLP
David A. Waimon EY
Eloise Walker Pinsent Masons L.L.P.
Robert S. Walton Baker & McKenzie LLP
Franny Wang EY
James S. Wang Jones Day
William P. Wasserman William P. Wasserman, a Professional Corporation
Hershel Wein KPMG LLP
Mark A. Weinberger EY
Jason S. Weinstein Amazon.com
David A. Weisbach The University of Chicago Law School
Dina A. Wiesen Deloitte Tax LLP
Eric C. Willenbacher Goodwin Procter LLP
Robert Willens Robert WIllens LLC
Rose L. Williams EY
Benjamin M. Willis BDO US LLP
Steven N.J. Wlodychak EY
Robert W. Wood Wood LLP
William S. Woods, II EY
Steven C. Wrappe EY
Raymond P. Wynman Global Tax Management Inc.
Ethan Yale University of Virginia School of Law
Andrew W. Yates Alston & Bird LLP
Mark L. Yecies Potomac, MD
Drew M. Young DLA Piper LLP
Bruce Zargaris Berliner Corcoran & Rowe LLP
Lisa M. Zarlenga Steptoe & Johnson LLP
Brenda L. Zent U.S. Department of the Treasury
H. Karl Zeswitz, Jr. Eversheds Sutherland (US) LLP
Jonathan Zhu Wilson Sonsini Goodrich Rosati, P.C.
Lee G. Zimet WTS LLC
Darin A. Zywan KPMG LLP
ADDITIONAL COURSE HANDBOOK AUTHORS (Continued)
OCTOBER 17-19NEW YORK The Roosevelt Hotel45 East 45th StreetNew York, NY 10017
NOVEMBER 14-16CHICAGO InterContinental Hotel Chicago505 N. Michigan AvenueChicago, IL 60611
DECEMBER 5-7LOS ANGELESInterContinental Los Angeles Century City2151 Avenue of the StarsLos Angeles, CA 90067
HOTEL INFORMATIONwww.pli.edu/TCA8or call 800.260.4754
2018 PROGRAM DETAILSLOCATIONS, PAYMENT & CANCELLATION POLICIES, CREDITS, ETC.
PAYMENT POLICY: Registration fees are due in advance. Attendees may pay by check, Visa, MasterCard, American Express or Diners Club.
CANCELLATIONS: All cancellations received 3 business days prior to the program will be refunded 100%. If you do not cancel within the allotted time period, payment is due in full. You may substitute another individual to attend the program.
CLE/CPD CREDIT: PLI programs offer CLE credit in all U.S. jurisdictions that have mandatory CLE requirements and some foreign jurisdictions with CPD requirements. Please check www.pli.edu/credit for credit details, eligibility and approval status for your particular jurisdiction(s). New York: In accordance with the requirements of the Continuing Legal Education Board, this non-transitional continuing legal education course has been approved for a maximum of 27.5 credit hours, of which 26.5 credit hours can be applied toward the Professional Practice requirement and 1 credit hour can be applied toward the Ethics requirement. California: This activity is approved for MCLE credit in the amount of 23.25 hours, of which 1 hour will apply to legal ethics.
RECOMMENDED CPE CREDIT: 27.5 credit hours (26.5 Taxes and 1 Regulatory Ethics). Program Level: Overview. Intended Audience: Law firm and accounting firm professionals, in-house tax professionals and government attorneys who want to study the tax issues presented by modern major corporate transactions. Prerequisites: An interest in deepening your understanding of the tax issues presented by the entire spectrum of corporate transactions. Advanced Preparation: None. Practising Law Institute is registered with the National Association of State Boards of Accountancy (NASBA), as a sponsor of continuing professional education on the National Registry of CPE Sponsors. For PLI’s official National Registry Statement, please visit www.pli.edu/credit
IRS CE CREDIT: This program has been approved by the Internal Revenue Service for 27 Continuing Education (CE) credits. PLI is an approved IRS CE provider.
SPECIAL NEEDS: If you have special needs as addressed by the Americans with Disabilities Act, please notify Customer Service at least two weeks prior to your program.
New York Program #218878 October 17-19 $2,995 at The Roosevelt HotelChicago Program #218879 November 14-16 $2,995 at InterContinental Hotel ChicagoLos Angeles Program #218880 December 5-7 $2,995 at InterContinental Los Angeles Century Cityor Live Webcast #218882 October 17-19 $2,995Two-Volume Course Handbook only #218881 $24031-Volume The Corporate Tax Practice Series #27151 $3,195 Attendee 50% discount priceThe Corporate Tax Practice Series on Flash Drive #219164 $2,74516-Volume The Partnership Tax Practice Series #27150 $2,695 Attendee 50% discount price
For more information on PLI Privileged Membership, visit www.pli.edu/membership
REGISTRATIONWhen registering over the phone or online, please refer to Priority Code TCA8