transcript   Transcript

Current Issues in Divisive Strategies – Spin-Offs

Recorded on: Oct. 22, 2018
Running Time: 01:01:07

Full Transcript:

If you are a Privileged Member, just log in and start reading now! If you are not a Privileged Member, please click here to learn how unlimited access to PLI programs may be right for you and your firm.

To access the streaming media of this presentation, please purchase the corresponding seminar segment.

Taken from the Web Program Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2018 Recorded October 2018 in New York

Current Issues in Divisive Strategies – Spin-Offs [01:01:07]

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 Act.

Eric Solomon, Lewis R. Steinberg, Thomas F. Wessel, Robert H. Wellen [Associate Chief Counsel (Corporate), Internal Revenue Service]

The purchase price of this Web Program segment includes the following article from the Course Handbook available online:
  • Section 355: Divisive Strategies Discussion Problems
    M. Todd Prewett, Thomas F. Wessel, Joseph M. Pari
  • Corporate Distributions under Section 355
    Stephen G. Charbonnet, Thomas F. Wessel, M. Todd Prewett, Joseph M. Pari, Richard D'Avino
Presentation Material
  • Section 355: Divisive Strategies Discussion Problems
    Eric Solomon, Lewis R. Steinberg, Robert H. Wellen
  • (s)
    Lewis R. Steinberg ~ Managing Director, Head of Structured Solutions, Mergers & Acquisitions, Global Corporate and Investment Bank, Bank of America Merrill Lynch
    Robert H. Wellen ~ Associate Chief Counsel (Corporate), Internal Revenue Service
    Thomas F. Wessel ~ KPMG LLP
    Transcript FAQ's
    • How Can I Access Transcripts?
      You must be a Member in good standing.

    • Can I access the Video?
      Yes, you can access the video if you have the Adobe Flash plugin installed. Click on the video camera icon when you mouse over each paragraph. The media will begin playback at that point.

    • Can I get CLE credit for reading the transcript?
      No, CLE credit cannot be earned for reading a transcript. CLE credit is issued only for verified attendance while watching a web program. If seeking credit, please verify the program's eligibility for credit and expiration date in your jurisdiction on the web segment launch page before commencing the program.
    • twitter
    • LinkedIn
    • YouTube
    • RSS

    All Contents Copyright © 1996-2019 Practising Law Institute. Continuing Legal Education since 1933.

    © 2019 PLI PRACTISING LAW INSTITUTE. All rights reserved. The PLI logo is a service mark of PLI.