® • Hear Representatives from the IRS and Treasury weigh in on topics including: – The New Section 385 regulations – The New Section 7874 regulations – Taxable transaction alternatives – Managing stock basis and earnings and profits – Current issues in M&A – Passthrough corporations and PTPs • Explore interesting transactions of the past year New This Year: Attend our special networking cocktail reception! Satisfy Your CLE, CPE, CPD and IRS CE Requirements! New York City, The Roosevelt Hotel New York, October 18-20, 2016 Chicago, Hotel Monaco Chicago, November 2-4, 2016 Los Angeles, InterContinental Los Angeles Century City, December 7-9, 2016 Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2016 Register Today at www.pli.edu/RKS6 or Call (800) 260-4PLI Just Added: Live Webcast, October 18-20, 2016
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®
• Hear Representatives from the IRS and Treasuryweigh in on topics including:
– The New Section 385 regulations– The New Section 7874 regulations– Taxable transaction alternatives– Managing stock basis and earnings and profits– Current issues in M&A– Passthrough corporations and PTPs
• Explore interesting transactions of the past year
New This Year:Attend our special networking cocktail reception!
Satisfy Your CLE, CPE, CPD and IRS CE Requirements!
New York City, The Roosevelt Hotel New York, October 18-20, 2016Chicago, Hotel Monaco Chicago, November 2-4, 2016Los Angeles, InterContinental Los Angeles Century City, December 7-9, 2016
Register Today at www.pli.edu/RKS6 or Call (800) 260-4PLI
Just Added: Live Webcast, October 18-20, 2016
This three-day program will focus on the tax issues presented by the entire spectrum of modern majorcorporate transactions, from relatively simple single-buyer acquisitions of a division or subsidiary to multi-party joint ventures, cross-border mergers, and complex acquisitions of public companies withdomestic and foreign operations, including spin-offs and other dispositions of unwanted operations.Evolving techniques for structuring, financing, and refinancing corporate turnovers and other activities willbe emphasized, with particular attention being paid to consolidated return issues, to financially troubledbusinesses, to the role of new financial products and the effects of the evolving economic substance andbusiness purpose doctrine, and to selected current issues in mergers and acquisitions, including theeffects of the recently issued Section 385 and Section 7874 regulations.
1. Learn practical strategies and solutions, not just a recitation of Code Sections and Regulations
2. Keep up with the cutting edge by learning about the hottest topics in corporate tax, including the recently issued Section 385 and Section 7874 regulations
3. Gain insights from an outstanding faculty of more than sixty experts drawn from Treasury, the IRS, private practice, corporations and academia
4. Attend new session:
– The Government Speaks on the Recently Issued Section 385 Regulations
5. Participate in a discussion of audience-selected transactions during our Corporate Transactions session
6. Hear about the most “Interesting Transactions of the Past Year”
7. (a) Receive the opportunity to purchase the over 25,000-page print version of The CorporateTax Practice Series: Strategies for Acquisitions, Dispositions, Spin-Offs, JointVentures, Financings, Reorganizations & Restructurings, at 50% off the current retail price(b) Receive a complimentary flash drive of PLI’s number one bestseller, The Corporate TaxPractice Series: Strategies for Acquisitions, Dispositions, Spin-Offs, Joint Ventures,Financings, Reorganizations & Restructurings
Compelling Reasons to Attend PLI’s Tax Strategies7
1
Register Today at www.pli.edu/RKS6 or Call (800) 260-4PLI
Most of our programs are available as live Webcasts. Reserve your seat to watch PLI’s acclaimed faculty as they discuss the hottest legal trends,developments, case law and regulations. . . . View all supporting material.. . . And earn CLE and CPE credit.
Register today at www.pli.edu/RKS6 or Call (800) 260-4PLI.
Register for our live Webcast – attend from your location!
Scott K. Dinwiddie (Invited)Associate Chief Counsel
(Income Tax and Accounting)Internal Revenue ServiceWashington, D.C.(New York City)
Krishna P. Vallabhaneni (Invited)Deputy Tax Legislative CounselU.S. Department of the TreasuryWashington, D.C.(Los Angeles)
Robert J. Neis (Invited)Benefits Tax CounselU.S. Department of the TreasuryWashington, D.C.
Brett York (Invited) Attorney-Advisor (Tax Legislation)Office of Tax Legislative CounselU.S. Department of the Treasury Washington, D.C.(New York City & Chicago)
Kevin C. NicholsAttorney-Advisor (Tax Policy)Office of the International Tax CounselU.S. Department of the TreasuryWashington, D.C.(New York City & Chicago)
Co-Chairs:
Government Speakers:Department of the Treasury
Internal Revenue Service
Marie C. Milnes-Vasquez (Invited)Special Counsel to the Associate
Dana L. TrierDavis Polk & Wardwell LLPNew York City(Chicago)
Jeffrey L. VogelKPMG LLPWashington, D.C.(Chicago)
Gordon E. WarnkeLinklaters LLPNew York City(Chicago & Los Angeles)
Stephen E. WellsMcDermott Will &
Emery LLPWashington, D.C.(Los Angeles)
Thomas F. WesselKPMG LLPWashington, D.C.
R. David WheatKPMG LLPWashington, D.C.
Andrea MacintoshWhitewayEYWashington, D.C.(Los Angeles)
Gary B. WilcoxPwCWashington, D.C.(Los Angeles)
Rose L. WilliamsEYWashington, D.C.(Chicago)
Lawrence I. WitdorchicPaul, Weiss, Rifkind,
Wharton & Garrison LLPNew York City(Chicago)
Diana L. WollmanCleary Gottlieb Steen
& Hamilton LLPNew York City(Chicago & Los Angeles)
Philip B. WrightBryan Cave LLPSt. Louis
Lowell D. YoderMcDermott Will
& Emery LLPChicago(Chicago)
David W. ZimmermanMiller & Chevalier CharteredWashington, D.C.(New York City & Chicago)
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Senior Program Attorney:Stacey L. Greenblatt
D a y O n e : 8 : 1 5 a . m . – 5 : 1 5 p . m .
P R O G R A M S C H E D U L E
Morning Session: 8:15 a.m. – 12:15 p.m.
8:15 | Introduction and Opening RemarksNYC, CHI, LA & WEB: Linda E. Carlisle, Eric Solomon
8:30 | Overview and Strategies in Representing Sellers Stock sale/asset sale strategies; deferral techniques; National Starch/Unilever; Tele-Communication/Liberty Media;MCA/Matsushita; Times Mirror/Matthew Bender/Reed Elsevier;effects of Section 351(g) and Section 351(e); combinedsale/redemption; corporate inversion, recapitalization, and othertechniques; Seagram/DuPont and its aftermath; PetrieStores/Toys “R” Us and its aftermath; IMS/Gartner Group;leveraged and sponsored spin-offs; effects of IRS no-rule policy;anatomy of an LBO; monetization techniques; contingentpayments, convertibles, putables, exchangeables; installmenttreatment; open transaction treatment; IRS Business Plan topicsNYC, CHI, LA & WEB: Louis S. Freeman
9:45 | Selected Seller and Buyer Issues, IncludingNegotiating and Drafting Tax Provisions in Acquisition AgreementsKey risk allocation issues; effects of consolidated returnregulations on seller and buyer; the tax due diligence process;negotiating and drafting provisions in acquisition agreements;indemnification issues; target’s tax elections; reportingrequirementsNYC & WEB: William G. Cavanagh, Richard L. Reinhold, Philip B. WrightCHI: William G. Cavanagh, Diana S. Doyle, James M. LynchLA: Julie A. Divola, James M. Lynch, Raj Tanden
11:00 | Networking Break
11:15 | Structuring Leveraged BuyoutsStepped-up asset basis vs. carryover basis for buyer and singlevs. double taxation for seller in the context of a taxable assetpurchase, stock purchase (with and without Section 338(h)(10)election or Section 336(e) election), or merger; leveragedrecapitalizations and other forms of partial or complete exit;multi-layer debt and equity financing structures; interestdeductibility (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 convertiblesNYC & WEB: Kevin M. Keyes, Deborah L. Paul, Donald E. RocapCHI: Jack S. LevinLA: Stephen L. Gordon, Jodi J. Schwartz, Laurence J. Stein
12:15 | LunchAttendees will help themselves to a picnic lunch and then taketheir seats in the meeting room.
Afternoon Session: 12:45 p.m. – 5:15 p.m.
12:45 | Current Issues in M&ACurrent issues in taxable and tax-free transactions; multi-stepreorganizations; reorganizations within a consolidated oraffiliated group; all cash D reorganizations; developments in Freorganizations; overlap transactions; liquidation-reincorporationdoctrine; recently issued Section 385 regulations; proposedregulations regarding basis recovery and basis determination;IRS no-rule policy; IRS Business Plan topicsNYC & WEB: William D. Alexander, Peter C. Canellos, William S. Dixon, Philip J. Levine, Benjamin M. Willis (Invited)[Senior Technician Reviewer, Office of the Associate Chief Counsel(Corporate), Internal Revenue Service]CHI: James R. Barry, Jasper L. Cummings, Jr., Bernita L. Thigpen, Brett York (Invited) [Attorney-Advisor, Office of Tax Legislative Counsel, Department of the Treasury],Russell G. Jones (Invited) [Senior Counsel, Branch 1, Office of theAssociate Chief Counsel (Corporate), Internal Revenue Service] LA: William D. Alexander, Rachel D. Kleinberg, Gary B. Wilcox,Krishna P. Vallabhaneni (Invited) [Deputy Tax Legislative Counsel,Department of the Treasury], Richard M. Heinecke (Invited)[Assistant Branch Chief (Corporate, Branch 5), Internal Revenue Service]
1:45 | Current Issues in Divisive Strategies – Spin-OffsTax-free spin-offs, split-offs and split-ups under Section 355;analysis of issues in innovative divisive transactions; developingIRS/Treasury views on no-rule policy; changes in administrativepractice; evolving techniques for leveraged distributions;unresolved interpretive issues under Sections 355(d) and (e);cash-rich split-offs; restructuring issues for spin-offsNYC & WEB: Kathleen L. Ferrell, Eric Solomon, Thomas F. Wessel, Robert H. Wellen (Invited) [Associate Chief Counsel (Corporate), Internal Revenue Service]CHI: Joseph M. Pari, Thomas F. Wessel, Rose L. Williams,Gerald B. Fleming (Invited) [Senior Technician Reviewer (Corporate,Branch 2), Internal Revenue Service]LA: Eric Solomon, Stephen E. Wells, Thomas F. Wessel,Stephanie D. Floyd (Invited) [Assistant Branch Chief (Corporate, Branch 3), Internal Revenue Service]
2:45 | Networking Break
3:00 | Taxable Transaction AlternativesElectivity, form vs. substance, planning opportunities and pitfallsNYC & WEB: Mark J. Silverman, Karen Gilbreath Sowell, Mark Weiss (Invited) [Branch Chief, Office of Associate ChiefCounsel (Corporate, Branch 2), Internal Revenue Service]CHI: Gregory N. Kidder, Shane J. Kiggen, Mark Weiss (Invited)[Branch Chief, Office of Associate Chief Counsel (Corporate, Branch 2), Internal Revenue Service]LA: Mark J. Silverman, Eric Solomon, Mark Weiss (Invited)[Branch Chief, Office of Associate Chief Counsel (Corporate, Branch 2), Internal Revenue Service]
4:15 | Corporate Tax Strategies and Techniques UsingPartnerships, LLCs and Other Strategic AlliancesUse of partnerships and other passthrough entities in a jointventure or as the acquiring entity; publicly traded partnerships;mixing bowl partnerships; leveraged partnerships; treatment ofSection 197 intangibles in a partnership context; imaginativeuses of the check-the-box regulations; single-member LLCs;effects of possible carried interest legislationNYC & WEB: Stuart L. Rosow, Blake D. RubinCHI: Robert J. Crnkovich, Todd D. Golub, Stephen D. RoseLA: Stephen D. Rose, Andrea Macintosh Whiteway
5:15 | Adjourn
5:30 | Networking Cocktail Reception Sponsored by Tax Analysts
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PLI’s Unconditional GuaranteeIt’s simple: if you are not completely satisfied with the return on your investment from any PLI program, we will refund your money in full.
Morning Session: 8:30 a.m. – 12:45 p.m.
8:30 | Corporate Transactions Open Discussion Participate in a discussion of audience-selected corporateissues and transactionsNYC, LA & WEB: Mark J. SilvermanCHI: Linda E. Carlisle, Eric Solomon
9:15 | Interesting Transactions of the Past YearA review and critique of recent novel M&A transactionsNYC & WEB: Suresh T. Advani, Devon M. Bodoh, Linda E. CarlisleCHI: Suresh T. Advani, Linda E. Carlisle, R. David WheatLA: Linda E. Carlisle, Thomas A. Humphreys, Philip B. Wright
10:45 | Networking Break
11:00 | Tax Accounting Issues in Mergers and AcquisitionsTax accounting issues arising in taxable and tax-freeacquisitions, dispositions and recapitalizations; treatment ofM&A expenses; success-based fees; milestone payments;capitalized costs; recent IRS guidance; and accounting method issuesNYC & WEB: Glenn R. Carrington, C. Ellen MacNeil, Scott K. Dinwiddie (Invited) [Associate Chief Counsel (Income Tax & Accounting), Internal Revenue Service] CHI: Jody J. Brewster, Glenn R. Carrington, John P. Moriarty(Invited) [Deputy Associate Chief Counsel (Income Tax & Accounting),Internal Revenue Service] LA: Glenn R. Carrington, George A. Hani
11:45 | Dealing with Restricted Stock, Stock Options andExecutive Compensation in Corporate M&A TransactionsCompensation issues in M&A transactions; treatment ofoutstanding equity-based awards, including restricted stock,stock options and restricted or deferred stock units intransactions; tax issues in assuming or eliminating deferredcompensation in an acquisition; allocation of deductionsbetween buyer and seller; Sections 280G and 4999 relating togolden parachutes and amelioration techniques for gross-ups;impact of Sections 409A and 457ANYC & WEB: Anthony G. Provenzano, Kenneth A. Raskin, Robert J. Neis (Invited) [Benefits Tax Counsel, Department of the Treasury]CHI: Anthony G. Provenzano, Lawrence I. Witdorchic, Robert J. Neis (Invited) [Benefits Tax Counsel, Department of the Treasury]LA: Robert “Buff” H. Miller, Regina Olshan, Robert J. Neis(Invited) [Benefits Tax Counsel, Department of the Treasury]
12:45 | LunchAttendees will help themselves to a picnic lunch and then taketheir seats in the meeting room
Afternoon Session: 1:15 p.m. – 6:15 p.m.
1:15 | Understanding and Managing Stock Basis andEarnings and Profits Review of evolving law related to stock basis and E&P, includingproposed regulations; planning to optimize attributes in businesstransactions; avoiding pitfalls to ensure attributes are protectedNYC & WEB: Marc A. Countryman, Jasper Howard, Brian W. Reed, Kevin M. Jacobs (Invited) [Senior TechnicianReviewer (Corporate, Branch 4), Internal Revenue Service]CHI & LA: Marc A. Countryman, Brian W. Reed, Karen Gilbreath Sowell, Gordon E. Warnke, Kevin M. Jacobs(Invited) [Senior Technician Reviewer (Corporate, Branch 4), Internal Revenue Service]
2:15 | Passthrough Corporations & Publicly TradedPartnerships (PTPs)An increasing number of business entities have elected tooperate in REIT or MLP form, separate or in conjunction with a related corporation; this panel will explore these alternativestructures and the tax issues associated with these types of entitiesNYC & WEB: Richard M. Nugent, Dean S. Shulman, R. David Wheat, Clifford M. Warren [Special Counsel to theAssociate Chief Counsel (Passthroughs & Special Industries), Internal Revenue Service]CHI: Ryan K. Carney, Richard M. Nugent, Dean S. Shulman,Curtis G. Wilson [Associate Chief Counsel (Passthroughs & SpecialIndustries), Internal Revenue Service], Clifford M. Warren [SpecialCounsel to the Associate Chief Counsel (Passthroughs & SpecialIndustries), Internal Revenue Service]LA: Mark P. Howe, Dean S. Shulman, R. David Wheat, Curtis G. Wilson [Associate Chief Counsel (Passthroughs & Special Industries), Internal Revenue Service], Clifford M. Warren [Special Counsel to the Associate Chief Counsel (Passthroughs & Special Industries), Internal Revenue Service]
3:15 | Networking Break
NEW SESSION3:30 | The Government Speaks on the Recently Issued Section 385 RegulationsA discussion of the new Section 385 regulations regardingdebt/equity classificationNYC & WEB: Kimberly S. Blanchard, Scott M. Levine, Robert H. Wellen (Invited) [Associate Chief Counsel (Corporate),Internal Revenue Service], Daniel M. McCall (Invited) [DeputyAssociate Chief Counsel (International-Technical), Internal RevenueService], Kevin C. Nichols [Attorney-Advisor (Tax Policy), Office ofthe International Tax Counsel, Department of the Treasury]CHI: Paul W. Oosterhuis, Lowell D. Yoder, Marjorie A. Rollinson(Invited) [Associate Chief Counsel (International), Internal RevenueService], Kevin M. Jacobs (Invited) [Senior Technician Reviewer(Corporate, Branch 4), Internal Revenue Service], Kevin C. Nichols[Attorney-Advisor (Tax Policy), Office of the International Tax Counsel,Department of the Treasury]LA: Erik H. Corwin, Michael A. DiFronzo, Curtis G. Wilson[Associate Chief Counsel (Passthroughs & Special Industries), InternalRevenue Service], John J. Merrick (Invited) [Senior Level Counsel tothe Associate Chief Counsel (International), Internal RevenueService], Kevin M. Jacobs (Invited) [Senior Technician Reviewer(Corporate, Branch 4), Internal Revenue Service]
4:15 | Cross-Border Mergers, Post-Acquisition Integrationand Other International Issues Mergers with U.S. parent companies; mergers with foreignparent companies; exchangeable share structures; use ofhybrids; debt/equity developments, including recently issuedSection 385 regulations; inversion transactions, includingrecently issued Section 7874 regulations; regulations underSection 367(a)(5); transfers of intangibles; issues under Section 367(b); maximizing use of foreign cash; Section 304transactions; post-acquisition integration; reporting andwithholding obligations; IRS Business Plan topicsNYC & WEB: Kimberly S. Blanchard, Peter H. Blessing, James P. Fuller, Hal Hicks, Daniel M. McCall (Invited) [DeputyAssociate Chief Counsel (International-Technical), Internal Revenue Service]CHI: Joan C. Arnold, Paul W. Oosterhuis, Carol P. Tello, Lowell D. Yoder, Marjorie A. Rollinson (Invited) [Associate Chief Counsel (International), Internal Revenue Service] LA: Nicholas J. DeNovio, Michael A. DiFronzo, James P. Fuller,John J. Merrick (Invited) [Senior Level Counsel to the AssociateChief Counsel (International), Internal Revenue Service]
6:15 | Adjourn
D a y Tw o : 8 : 3 0 a . m . – 6 : 1 5 p . m .
Please plan to arrive with enough time to check in before the conference begins.A networking breakfast will be available upon your arrival.
6
PLI’s Nationally AcclaimedCourse Handbooks – Now Available OnlineOur Course Handbooks represent the definitivethinking of the nation’s finest legal minds, andare considered the standard reference in the field.The Handbook is prepared specifically for thisprogram and stands alone as a permanentreference. The Course Handbook will be availableonline several days prior to the program!
Log in to www.pli.edu, go to My Online Libraryand click on the Course Materials tab. You canreview the material or prepare questions to raiseat the program. All attendees will have access tothe Course Handbook for one year from theprogram date.
P R O G R A M S C H E D U L ED a y T h r e e : 8 : 3 0 a . m . – 4 : 3 0 p . m .
Morning Session: 8:30 a.m. – 1:00 p.m.
8:30 | Planning for Private Equity and Hedge Fund InvestmentsPlanning for private equity and hedge fund investments,including the myriad passthrough, cross-border and otherissues involved; buying and exiting from passthroughinvestments; sponsored spins and spin-offs by portfoliocompanies held by PE Funds; Sections 338 and 336(e)elections; alternative roll-up structures; managementcompensation issuesNYC, CHI, LA & WEB: David H. Schnabel, Eric B. Sloan, Lewis R. Steinberg
9:45 | Tax Strategies for Financially Troubled Businessesand Other Loss CompaniesEquity for debt exchanges and ownership changes underSection 382; COD/OID/AHYDO; Section 108 and 382-relatedguidance; strategies for acquisitions of loss companies; issuesin bankruptcies; debt for debt exchanges and modifications;issues regarding worthless stock deductionsNYC & WEB: Stuart J. Goldring, Linda Z. Swartz, David W. Zimmerman, Brett York (Invited) [Attorney-Advisor,Office of Tax Legislative Counsel, Department of the Treasury],Douglas C. Bates (Invited) [Branch Chief (Corporate, Branch 4),Internal Revenue Service]CHI: Joseph M. Kronsnoble, Candace A. Ridgway, David W. Zimmerman, Brett York (Invited) [Attorney-Advisor, Office of Tax Legislative Counsel, Department of the Treasury],Douglas C. Bates (Invited) [Branch Chief (Corporate, Branch 4),Internal Revenue Service]LA: Milton B. Hyman, Todd F. Maynes, Victor L. Penico, Krishna P. Vallabhaneni (Invited) [Deputy Tax Legislative Counsel,Department of the Treasury], Gerald B. Fleming (Invited) [Senior Technician Reviewer (Corporate, Branch 2), Internal Revenue Service]
10:45 | Networking Break
11:00 | Financial Instruments in the M&A Context Use of financial products in M&A transactions, includingdiscussion of the recently issued Section 385 regulationsNYC & WEB: Craig J. Gibian, Erika W. Nijenhuis, Helen M. Hubbard (Invited) [Associate Chief Counsel (Financial Institutions & Products), Internal Revenue Service]CHI: Eileen Marshall, William L. McRae, Dana L. Trier, Helen M. Hubbard (Invited) [Associate Chief Counsel (FinancialInstitutions & Products), Internal Revenue Service]LA: Erika W. Nijenhuis, Matthew A. Stevens, Helen M. Hubbard(Invited) [Associate Chief Counsel (Financial Institutions & Products),Internal Revenue Service]
12:00 | Exploring the Limits of the Evolving EconomicSubstance and Business Purpose Doctrines and RelatedEthics IssuesRecent cases and guidance; when to apply which doctrine; thetwo-prong test (the objective component and the subjectivecomponent) of the codified economic substance doctrine;practice and procedure; Circular 230; implications, effects,ethical and practice issues; penalties; reasonable cause andgood faith; ethical standardsNYC & WEB: Jasper L. Cummings, Jr., Jeffrey H. Paravano, Bryan C. SkarlatosCHI: Richard M. Lipton, Diana L. Wollman, Philip B. WrightLA: Andrew M. Eisenberg, Lee A. Kelley, Diana L. Wollman
1:00 | LunchAttendees will help themselves to a picnic lunch and then taketheir seats in the meeting room
Afternoon Session: 1:30 p.m. – 4:30 p.m.
1:30 | State and Local Tax Issues in Corporate M&A TransactionsThis panel will discuss state and local tax issues that arise incorporate transactions with particular emphasis on IRC Section338(h)(10) sales and tax-free reorganizations and spin-offs;potential pitfalls and planning opportunities will be discussedNYC & WEB: Peter L. Faber, David J. ShipleyCHI: John A. Biek, Peter L. FaberLA: Peter L. Faber, Charles J. Moll
2:15 | Networking Break
2:30 | Consolidated Return Planning and StrategiesCurrent issues in consolidated returns, including recent IRSguidance and court decisions; Prop. §1.385-4, relating todebt/equity regulations and the impact on consolidated groups;proposed regulations addressing the next-day rule and thecircular basis problem; affiliation and reverse acquisitions;intercompany transactions; the unified loss rules; investmentadjustments; taxable and tax-free intragroup reorganizations;consolidated net operating losses and other tax attributes;buyer and seller planning for acquisitions and dispositions;dealing with issues through agreements; special considerationsraised by member insolvency; IRS Business Plan topicsNYC & WEB: William D. Alexander, Audrey Nacamuli Charling, Andrew J. Dubroff, Michael L. Schler, Mark A. Schneider,Marie C. Milnes-Vasquez (Invited) [Special Counsel to theAssociate Chief Counsel (Corporate), Internal Revenue Service]CHI: Lawrence M. Axelrod, Bryan P. Collins, Mark R. Hoffenberg, 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, Patricia W. Pellervo, Michael L. Schler, Marie C. Milnes-Vasquez (Invited) [Special Counsel to theAssociate Chief Counsel (Corporate), Internal Revenue Service]
4:30 | Adjourn
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Taxation of Financial Products & Transactions 2017January 17, 2017 – New York City & Live Webcast
19th Annual Real Estate Tax ForumFebruary 2-3, 2017 – New York City & Live Webcast
International Tax Issues 2017February 7, 2017 – New York City & Live Webcast;September 11, 2017 – Chicago
Consolidated Tax Return Regulations 2017February 13-14, 2017 – New York City & Live Webcast
Nuts and Bolts of Tax Penalties 2017: A Primer onthe Standards, Procedures and Defenses Relatingto Civil and Criminal Tax PenaltiesMarch 14, 2017 – New York City & Live Webcast
Nuts & Bolts of State and Local Tax 2017March 21, 2017 – New York City & Live Webcast (9:00 a.m. – 1:00 p.m. ET)
Advanced State & Local Tax 2017March 21, 2017 – New York City & Live Webcast (2:00 p.m. – 5:00 p.m. ET)
For a complete list of PLI offerings, visit www.pli.edu
Save the Date — Upcoming 2017 Seminars!
List of Additional Course Handbook Authors
Rachel E. AaronsonAon Service
CorporationL. Howard AdamsCahill Gordon &
Reindel LLPCarlos AlbiñanaAllen & Overy LLPJennifer H. AlexanderDeloitte Tax LLPMichele J. AlexanderBracewell LLPMartin B. Amdur
(Retired Partner)Weil, Gotshal &
Manges LLPRichard E. AndersenWilmer Cutler Pickering
Hale and Dorr LLPJanet AndolinaGoodwin Procter LLPNairy Der Arakelian-
MerhejeNairy Der Arakelian-
Merheje Law OfficePuneet AroraPwCWilliam ArrenbergHerbert Smith
Freehills LLPBrian P. ArthurBaker & Mckenzie LLPThomas W. Avent, Jr.KPMG LLPDonald W. BakkeEYLucas BalchunGeorgetown University
Law SchoolHarry BallanDavis Polk &
Wardwell LLPLaurence M.
BambinoShearman &
Sterling LLPSheldon I. BanoffKatten Muchin
Rosenman LLPHoward J. Barnet, Jr.
(Retired Partner)Carter Ledyard &
Milburn LLPNeil J. BarrDavis Polk &
Wardwell LLPStephen R.A. BatesEYJason S. BazarMayer Brown LLPNoah D. BeckSchulte Roth &
Zabel LLPHerbert N. BellerSutherland Asbill &
Brennan LLPPeter BentleyMetlifeAndrew N. BergDebevoise &
Plimpton LLPBrad E. BermanGE Asset ManagementJean Marie BertrandCadwalader,
Wickersham & Taft LLP
Jared H. BinstockSkadden, Arps, Slate,
Meagher & Flom LLPNikolaj BjørnholmBjørnholm Law
Jerred G. Blanchard, Jr.
Baker & McKenzie LLPTheodore R. BotsBaker & McKenzie LLPStephen S. Bowen
(Retired Partner)Latham & Watkins LLPChristopher P.
BowersSkadden, Arps, Slate,
Meagher & Flom LLPMark W. BoyerPwCCharles E. BoyntonInternal Revenue
ServiceY. Bora BozkurtLatham & Watkins LLPAndrew H.
BraitermanHughes, Hubbard &
Reed LLPChristian BrodersenBaker & McKenzie LLPFred B. BrownUniversity of Baltimore
School of LawEdward J. BuchholzThompson Coburn LLPJohn N. BushNew Castle,
New HampshireJoseph M. CaliannoBDO USA LLPGuillermo CanalejoUría MenéndezPhilip W. CarmichaelBaker & McKenzie
Consulting LLCJ. Russell CarrEYRita A. Cavanagh
(Retired Partner)Latham & Watkins LLPGale E. ChanMcDermott Will &
Emery LLPStephen G.
CharbonnetKPMG LLPJames T. ChudyPillsbury Winthrop
Shaw Pittman LLPPamela T. ChurchBaker & McKenzie LLPJohn J. Clair
(Retired Partner)Latham & Watkins LLPRobert A. Clary, IIMcDermott Will &
Emery LLPMonica M. CoakleyKPMG LLPBruce A. CohenGeneral Reinsurance
CompanyN. Jerold CohenSutherland Asbill &
Brennan LLPPhilip G. CohenPace University Lubin
School of BusinessKevin ColanOsler, Hoskin &
Harcourt LLPMichel ColletCMS Bureau Francis
LefebvreMartin J. CollinsPwC
John ColvinChicoine & Hallett, P.SSusan J. ConklinPwCPeter J. ConnorsOrrick, Herrington &
Sutcliffe LLPAndrew W.
CordonnierGrant Thorton LLPJeffrey P. Cowan, Jr.Internal Revenue
ServiceTelma CoxEYJohn J. CreedSimpson Thacher &
Bartlett LLPLaurence E. CrouchShearman &
Sterling LLPRobert A.N. CuddPolsinelli PCDaniel F. CullenBryan Cave LLPWilliam A. CurranDavis Polk &
Wardwell LLPJ. William DantzlerWhite & Case LLPRichard D’AvinoPwC and General
AtlanticJeffrey G. DavisMayer Brown LLPPortia DeFilippesU.S. Department of
the TreasuryBarbara Spudis
de MarignyOrrick, Herrington &
Sutcliffe LLPEdward K. DennehyKPMG LLPLothar DetermannBaker & McKenzie LLPRonald D. DickelIntel CorporationRobert H. DilworthWashington, D.C.Sam Dimon
(Retired Partner)Davis Polk &
Wardwell LLPJulie A. DivolaPillsbury Winthrop
Shaw Pittman LLPMatthew J. DonnellySkadden, Arps, Slate,
Meagher & Flom LLPJeffrey L. DorfmanPwCElizabeth R. DyorKPMG LLPJean-Blaise EckertLenz & StaehelinStephen R. EhrlichKPMG LLPEric M. ElfmanRopes & Gray LLPPeter J. EliasJones DayMichael S. FarberDavis Polk &
Wardwell LLPLucy W. FarrDavis Polk &
Wardwell LLPRobert A.
FeinschreiberFeinschreiber &
Associates
Stephen L. FeldmanMorrison & Foerster LLPIlene H. FerenczyFerenczy Benefits Law
Center LLPMichael D. FernhoffProskauerJon G. FinkelsteinKPMG LLPStuart M. FinkelsteinSkadden, Arps, Slate,
Meagher & Flom LLPStephen D. FisherEYThomas P. FitzgeraldWinston & Strawn LLPMegan R.
FitzsimmonsEYCiara M. FoleyPwCStephen P. FoleyDavis & Gilbert LLPNicholas E. FordTrafone Wireless Inc.Eric FortArendt & MedernachElliot G. FreierIrell & Manella LLPKara L. FriedenbergPwCGary M. FriedmanDebevoise &
Plimpton LLPSimon FriedmanGlendale, CaliforniaPeter A. FurciDebevoise &
Plimpton LLPJohn E. Gaggini
(Retired Partner)McDermott Will &
Emery LLPBrian GalePhillip GallEYDavid C. GarlockEYStefan P. GauciAdvocates CredalJohn N. GeracimosKPMG LLPImke GerdesBaker & McKenzie LLPHeather GethingHerbert Smith
Freehills LLPThomas W. GiegerichMcDermott Will &
Emery LLPRonald J. GilsonStanford University
School of LawRichard S. GipsteinScarsdale, New YorkPaul GluntPwCGersham GoldsteinStoel Rives LLPJonathan GoldsteinSimpson Thacher &
Bartlett LLPJared H. GordonDeloitte Tax LLPRobert M. GordonTrue Partners
Consulting LLCMark GrahamDeloitte Tax LLP
Alan WinstonGranwell
Sharp Partners P.A.Clifford R. GrossSkadden, Arps, Slate,
Meagher & Flom LLPPat GrubePwCKaren GuoGoogleB. Benjamin HaasExelon CorporationC. Wells Hall IIINelson Mullins Riley &
Scarborough LLPViva HammerJoint Committee on
TaxationBenjamin HandlerDeloitte Tax LLPDavid R. HardyOsler, Hoskin &
Harcourt LLPDavid P. HaritonSullivan & Cromwell LLPCatherine A.
HarringtonWillkie Farr &
Gallagher LLPDeanna Walton
HarrisKPMG LLPJohn C. HartSimpson Thacher &
Bartlett LLPL. G. “Chip” HarterPwCCarol Kulish HarveyKPMG LLPJ. Richard Harvey, Jr.Charles Widger School
of LawVillanova University James F. HaydenWhite & Case LLPDevin J. HeckmanSimpson Thacher &
Bartlett LLPJack L. HeinbergAllen & Overy LLPGabriel HernándezBDO Puerto Rico, P.S.C.Christopher K. HeuerStoel Rives LLPWerner HeyvaertJones DayDavid A. HeywoodLockheed Martin
CorporationMichael HirschfeldDechert LLPBobbe HirshSkarzynski Black LLC
and Hirsh &Associates LLC
Jeffrey D. HochbergSullivan & Cromwell LLPMark HoenigWeil, Gotshal &
Bartlett LLPRebecca HoltjeKPMG LLPKenneth L. HookerEY
BarksdaleHortenstine (Retired Partner)
EYJessica A. HoughSkadden, Arps, Slate,
Meagher & Flom LLPGary R. HuffmanVinson & Elkins LLPLinda HuiAres Management, L.P.Michael A.
HumphreysEYPeter J. HuntPillsbury Winthrop
Shaw Pittman LLPPaul B. Hynes, Jr.Zuckerman
Spaeder LLPMatthew S. JennerBaker & McKenzie LLPMichelle M. JewettMorrison & Foerster LLPDavid E. KahenRoberts & Holland LLPJeffrey H. KahnFlorida State University
College of LawMichael N. KaibniEYRonald KalungiPwCBarbara T. KaplanGreenberg Traurig, LLPRafael KariyevDebevoise &
Plimpton LLPJonathan J. KatzCravath, Swaine &
Moore LLPMichael KatzGlobal Trading SystemsStuart B. KatzKPMG LLPIra G. KawallerKawaller & CompanyBruce E. KayleFundamental
Advisors LPWarren P. KeanShumaker, Loop &
Kendrick, LLPYoram KeinanCarter Ledyard &
MilburnMargaret KentFeinschreiber &
AssociatesJuliane L. KepplerNASDAQ OMXRussell J.
KestenbaumMilbank, Tweed, Hadley
& McCloy LLPChristian E. KimballJenner & Block LLPCharles I. KingsonNew York University
School of LawEdward D. KleinbardUniversity of Southern
California GouldSchool of Law
Michael J. KliegmanAkin Gump Strauss
Hauer & Feld LLPNeal M. KochmanCaplin & Drysdale,
CharteredEric J. KodeschStoel Rives LLP
8
Glen A. KohlAmazon.comWilliam Joel Kolarik IIEYDonald L. KorbSullivan & Cromwell LLPKenneth H. Kral
(Retired Partner)PwCBrian D. KrauseSkadden, Arps, Slate,
Meagher & Flom LLPPaul F. KuglerKPMG LLPPaul J. KunkelKPMG LLPJeffrey L. KwallLoyola University
Chicago School of Law
Ignacio LacasaAcross Legal S.L.P.Stephen B. LandDuval & Stachenfeld
LLPDana A. LasleyEmerson Electric Co.Alan S. LedermanGunster, Yoakley &
Stewart, P.A.Teresa LeeDeloitte Tax LLPMark H. LeedsMayer Brown LLPJiyeon Lee-LimLatham & Watkins LLPEllen J. LegelInternal Revenue
ServiceChristopher M. LeichRopes & Gray LLPSummer A. LePreeBilzin, Sumberg, Baena,
Price & Axelrod LLPMarc M. LeveyBaker & McKenzie LLPDavid F. LevySkadden, Arps, Slate,
Meagher & Flom LLPElizabeth Buckley
LewisWillkie Farr &
Gallagher LLPNatan J. LeyvaEYKevin J. LissPwCBarbara A. LivingstonInternal Revenue
ServiceLeslie H. LoffmanProskauerJames H. Lokey, Jr.King & Spalding LLPAnne W. LoomisDominion Resources
Services, Inc.James M. LowyMill Valley, CaliforniaCharlene D. LukeUniversity of Florida
Levin College of LawJoy S. MacIntyreMorrison & Foerster LLPJames E.
Bartlett LLPGregory J. MarichEYDean MarsanLittle Neck, New YorkLaurie S. MarshGE Capital AmericasJeffrey P. MaydewBaker & Mckenzie LLPKristina MaynardHonigman Miller
Schwartz & Cohn LLPDavid W. MayoPaul, Weiss, Rifkind,
Wharton & Garrison LLP
John D. McDonaldBaker & McKenzie LLPMark D. McGeePwCSandra P. McGillMcDermott Will &
Emery LLPDonny McGrawMacquiarie Holdings
(USA) Inc.Martin J.
McMahon, Jr.University of Florida
Levin College of LawKevin G. McWilliamsInternational Paper
CompanyDaniel P. MeehanKirkland & Ellis LLPNancy L. MehlmanSimpson Thacher &
Bartlett LLPEthan MillarAlston & Bird LLPMaxwell M. Miller
(Retired Partner)Skadden, Arps, Slate,
Meagher & Flom LLPStephen G. Mills
(Retired Partner)Goodwin Procter LLPHenry H. MiyaresPwCIvan A. MoralesBaker & McKenzie LLPMichael MouDeloitte Tax LLPFred F. MurrayGrant Thornton LLPWayne T. MurrayDeloitte Tax LLPAndre G.M.
NagelmakerHolland QuaestorStephen A. NauheimPwCStephan NeidhardtWalder Wyss Ltd.Chayim D. NeubortWeil, Gotshal &
Manges LLPCaroline H. NgoMcDermott Will &
Emery LLPDavid Z. NirenbergAshurst LLPAaron P. NocjarSteptoe & Johnson LLPS. Patrick O’BryanPolsinelli PC
Alexander R.T. OdleNineyards LawCory J. O’NeillPwCMark A. OpperDeloitte Tax LLPMichael OrchowskiSullivan & Cromwell LLPEdward C.
Osterberg Jr.Mayer Brown LLPJaclyn PampelBaker & McKenzie LLPTy PatelPwCWilliam R. PaulsSutherland Asbill &
Brennan LLPJames M. PeasleeCleary Gottlieb Steen &
Hamilton LLPBarksdale PenickEYOren S. PennPwCJohn M. Peterson, Jr.Baker & McKenzie LLPMichael T. PetrikAlston & Bird LLPBarnet Phillips, IV
(Retired Partner)Skadden, Arps, Slate,
Meagher & Flom LLPLawrence A. PollackKPMG LLPSamuel PollackBaker & McKenzie LLPSanford C. PresantGreenberg Traurig, LLPM. Todd PrewettKPMG LLPDavid S. RaabLatham & Watkins LLPAlex RaskolnikovColumbia University
School of LawArturo Requenez IIK&L Gates LLPTodd ReumInternal Revenue
ServiceKevin M. RichardsEYJoshua S. RichardsonBaker & McKenzie LLPRoger M. RittWilmer Cutler Pickering
Hale and Dorr LLPChristopher S. RizekCaplin & Drysdale,
CharteredAndrew R. RobersonMcDermott Will &
Emery LLPGerald RokoffDLA Piper LLPElena V. RomanovaCitigroupJohn J. RooneyKPMG LLPH. David RosenbloomCaplin & Drysdale,
CharteredJacob D. RosenfeldState Street Bank and
Trust CompanySteven M. RosenthalUrban-Bookings Tax
Policy Center
Luca RossiStudio Tributario
Associato FacchiniRossi Scarioni
Robert P. RothmanJeffrey L. RubingerBilzin Sumberg Baena
Price & Axelrod LLPStanley C.
RuchelmanRuchelman P.L.L.C.Brian P. RuchlewiczEYLisa RupertInternal Revenue
ServiceIrving Salem
(Retired Partner)Latham & Watkins LLPAmy SargentEYGary ScanlonU.S. Department
of the TreasuryJoel ScharfsteinFried, Frank, Harris,
Shriver & Jacobson LLP
Matthias ScheifeleHengeler MuellerDavid M. SchizerColumbia University
School of LawPaul M. SchmidtBaker & Hostetler LLPEdward J. SchneeCulverhouse School of
Accountancy,University of Alabama
David A. SchneiderSkadden, Arps, Slate,
Meagher & Flom LLPRobert SchneiderSchneideR’s
Rechtsanwalts-KGWillys H. SchneiderKaye Scholer LLPLeonard SchneidmanAndersenTaxMichael L. SchultzU.S. Tax CourtW. Eugene SeagoVirginia Polytechnic
InstituteScott L. SemerTorys LLPEric B.
SensenbrennerSkadden, Arps, Slate,
Meagher & Flom LLPPaul SeraganianOsler, Hoskin &
Harcourt LLPSusan P. SerotaPillsbury Winthrop
Shaw Pittman LLPDavid G. ShapiroSaul Ewing LLPDavid I. ShapiroFried, Frank, Harris,
Shriver & Jacobson LLP
Jeffrey T. SheffieldKirkland & Ellis LLPShane M. ShelleyMorrison & Foerster LLPWilliam B. ShermanHolland & Knight LLPByron L. ShojiThe Carlyle GroupSteven H. SholkGibbons P.C.
Timothy S. ShumanMcDermott Will &
Emery LLPDaniel L. SimmonsUniversity of California
Davis School of LawWilliam R. SkinnerFenwick & West LLPJames SomervilleA&L GoodbodyDavid J. SotosPwCJames B. SowellKPMG LLPMoshe SpinowitzSkadden, Arps, Slate,
Meagher & Flom LLPGary D. SpragueBaker & McKenzie LLPAllen StengerEYPhilip A. StoffregenKPMG LLPWayne R.
StrasbaughBallard Spahr LLPWilliam P. StrengUniversity of Houston
Law CenterBrian J. SullivanDeloitte Tax LLPMatthew SullivanDeloitte Tax LLPSteven M. SurdellEYDirk J.J. SuringaCovington & Burling LLPGiles SuttonDixon HughesGoodman LLPJohn K. SweetKing & Spalding LLPCameron TaheriKPMG LLPMarc D. TeitelbaumDentons US LLPJorge G. TenreiroU.S. Securities and
ExchangeCommission
Oscar TeunissenPwCJoe ToddGoldman, Sachs & Co.Erez TucnerChadbourne &
Parke LLPAmber Tull-ZieglerMountain House,
CaliforniaPeter UtterströmPeter Utterström
Advokat ABEwout van AsbeckVan Doorne LLPFrank P. VanderPloegDentons US LLPMonique Van
HerksenEYAmanda Pedvin
VarmaSteptoe & Johnson LLPLeila E. VaughanKlehr Harrison Harvey
Branzburg LLPArvind VenigallaCross-Border
Transactional TaxConsultant
Gary VogelEYRichard A. VollRidgewood,
New JerseyDr. Wolf-Georg
Freiherr vonRechenberg
CMS-Hasche SiglePhilip WagmanClifford Chance US LLPDavid A. WaimonEYRobert S. WaltonBaker & McKenzie LLPFranny WangEYJames S. WangJones DayWilliam P.
WassermanWilliam P. Wasserman,
a ProfessionalCorporation
Lisa G. WattsLatham & Watkins LLPHershel WeinKPMG LLPMark A. WeinbergerEYJason S. WeinsteinAmazon.comDavid A. WeisbachThe University of
Chicago Law SchoolPhilip R. WestSteptoe & Johnson LLPDaniel C. WhiteBryan Cave LLPDina A. WiesenDeloitte Tax LLPEric C. WillenbacherGoodwin Procter LLPRobert WillensRobert Willens LLCRose L. WilliamsEYSteven N.J.
WlodychakEYWilliam S. Woods, IIEYSteven C. WrappeEYRaymond WynmanEYEthan YaleUniversity of Virginia
School of LawMark YeciesPotomac, MarylandDrew YoungDLA Piper LLPRutger ZaalLoyen & LoeffBruce ZargarisBerliner Corcoran &
Rowe LLPLisa M. ZarlengaSteptoe & Johnson LLPBrenda L. ZentU.S. Department of
the TreasuryH. Karl Zeswitz, Jr.Sutherland Asbill &
Brennan LLPLee G. ZimetBerdon LLPDarin A. ZywanKPMG LLP
List of Additional Course Handbook Authors (continued)
9
Location/Hotel Information: New York City Seminar and Hotel Accommodations: The Roosevelt Hotel New York, 45 East 45th Street, New York, New York10017. (212) 661-9600. Please contact the hotel reservations departmentdirectly at (888) 833-3969. Chicago Seminar and Hotel Accommodations: Hotel Monaco Chicago, 225 N. Wabash Ave, Chicago, Illinois 60601. A block of rooms has beenreserved for this program. Please contact the hotel directly at (800) 546-7866 and mention the Tax Strategies 2016 Room Block. The cut-off date for the preferrred rate is September 30, 2016. Los Angeles Seminar Location and Hotel Accommodations:InterContinental Los Angeles Century City, 2151 Avenue of the Stars, Los Angeles, California 90067. (310) 284-6500. Please contact the hoteldirectly for reservations. Payment Policy: Registration fees are due in advance. Attendees maypay by check, Visa, MasterCard, American Express or Diners Club.Cancellations: All cancellations received 3 business days prior to theprogram will be refunded 100%. If you do not cancel within the allotted timeperiod, payment is due in full. You may substitute another individual to attendthe program.
CLE/CPD Credit: PLI programs offer CLE credit in all U.S. jurisdictions thathave mandatory CLE requirements and some foreign jurisdictions with CPDrequirements. Please check www.pli.edu/credit for credit details, eligibilityand approval status for your particular jurisdiction(s). New York:In accordance with the requirements of the Continuing Legal EducationBoard, this non-transitional continuing legal education course has beenapproved for a maximum of 28.00 credit hours, of which 27.00 credit hourscan be applied toward the Professional Practice requirement and 1.00credit hour can be applied toward the Ethics requirement. California: This activity is approved for MCLE credit in the amount of23.50 hours, of which 1.00 hour will apply to legal ethics.Recommended CPE Credit: 28.00 credit hours (27.00 Taxes and 1.00Regulatory Ethics). Program Level: Overview. Practising Law Institute is registeredwith the National Association of State Boards of Accountancy (NASBA), as asponsor of continuing professional education on the National Registry of CPESponsors. For PLI’s official National Registry Statement, please visitwww.pli.edu/credit.IRS-CE Credit: This program has been submitted for approval to theInternal Revenue Service for 28.00 Continuing Education (CE) credits. PLI is an approved IRS CE provider.Special Needs: If you have special needs as addressed by the Americanswith Disabilities Act, please notify Customer Service at least two weeksprior to your program.Email: [email protected] • Visit Us On The Web: www.pli.edu/RKS6
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