for corporate acquisitions, dispositions, spin-offs, … · sale/asset sale strategies; effects of...

Credit Available: CLE, CPD, CPE (NASBA) and IRS CE

New York & Live Webcast October 17-19Chicago November 14-16Los Angeles December 5-7

TAX STRATEGIESFOR 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

800.260.4754www.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

Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2018

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]


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


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


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]


3:30IMPACT 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


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


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


2:30CONSOLIDATED 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

Richard M. LiptonBaker & McKenzie LLPChicagoCHI

C. Ellen MacNeilAndersenTaxWashington, DCNY

Jeffrey W. MaddreyPwCWashington, DC NY

Eileen MarshallWilson Sonsini Goodrich & Rosati, P.C.Washington, DC & Palo AltoLA

Todd F. MaynesKirkland & Ellis LLPChicagoLA

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

Jeffrey L. Dorfman PwC

Elizabeth R. Dyor KPMG LLP

Stephen R. Ehrlich KPMG LLP

Eric M. Elfman Ropes & Gray LLP

Peter J. Elias Jones Day

Phyllis Horn Epstein Epstein, Shapiro & Epstein, P.C.

Michael S. Farber Davis Polk & Wardwell LLP

Lucy W. Farr Davis Polk & Wardw

Robert A. Feinschreiber Feinschreiber & Associates

Stephen L. Feldman San Francisco

Ilene H. Ferenczy Ferenczy Benefits Law Center LLP

Michael D. Fernhoff Proskauer Rose LLP

Jon G. Finkelstein KPMG LLP

Stuart M. Finkelstein Skadden, Arps, Slate, Meagher & Flom LLP

Stephen D. Fisher EY

Thomas P. Fitzgerald Winston & Strawn LLP

Megan R. Fitzsimmons KPMG LLP

Stephen P. Foley Davis & Gilbert LLP

Nicholas E. Ford Trafone Wireless Inc.

Eric Fort Arendt & Medernach Shriver & Jacobson LLP

Elliot G. Freier Irell & Manella LLP

Kara L. Friedenberg PwC

Gary M. Friedman Debevoise & Plimpton LLP

Simon Friedman Glendale, CA

James P. Fuller Fenwick & West LLP

Peter A. Furci Debevoise & Plimpton LLP

Brian Gale University of Illinois

Phillip Gall EY

David C. Garlock EY

Stefan P. Gauci Attorney at Law

John N. Geracimos KPMG LLP

Imke Gerdes Baker & McKenzie LLP

Thomas W. Giegerich McDermott Will & Emery LLP

Ronald J. Gilson Stanford University School of Law

Timothy E. Glasglow Bryan Cave Leighton Paisner LLP

G. Paul Glunt KPMG LLP

Gersham Goldstein Stoel Rives LLP

Jonathan Goldstein Simpson Thacher & Bartlett LLP

Andrew F. Gordon KPMG LLP

Jared H. Gordon Deloitte Tax LLP

Robert M. Gordon True Partners Consulting LLC

Mark Graham Deloitte Tax LLP

Samuel T. Greenberg Munger, Tolles & Olson LLP

Clifford R. Gross Skadden, Arps, Slate, Meagher & Flom LLP

Pat Grube PwC

B. Benjamin Haas Exelon Corporation

C. Wells Hall III Nelson Mullins Riley & Scarborough LLP

Viva Hammer Joint Committee on Taxation

Benjamin Handler Deloitte Tax LLP

David R. Hardy Osler, Hoskin & Harcourt LLP

David P. Hariton Sullivan & Cromwell LLP

Catherine A. Harrington Willkie Farr & Gallagher LLP

Deanna Walton Harris KPMG LLP

John C. Hart Simpson Thacher & Bartlett LLP

L. G. “Chip” Harter U.S. Department of the Treasury

J. Richard Harvey, Jr. Villanova University School of Law

Britt M. Haxton McDermott Will & Emery LLP

James F. Hayden White & Case LLP

Jack L. Heinberg Allen & Overy LLP

Jared Hermann PwC

Christopher K. Heuer Stoel Rives LLP

Werner Heyvaert De Langhe Advocaten BVBA

David A. Heywood Bethesda, MD

Lawrence M. Hill Winston & Strawn LLP

Michael Hirschfeld AndersenTax

Bobbe Hirsh Hirsh & Associates, LLC

Jeffrey D. Hochberg Sullivan & Cromwell LLP

Mark Hoenig Weil, Gotshal & Manges LLP

Margaret Hogan AndersenTax

Victor Hollender Skadden, Arps, Slate, Meagher & Flom LLP

Robert E. Holo Simpson Thacher & Bartlett LLP

Rebecca Holtje KPMG LLP

Kenneth L. Hooker EY

Barksdale Hortenstine (Retired Partner) EY

Jessica A. Hough Skadden, Arps, Slate, Meagher & Flom LLP

Gary R. Huffman Vinson & Elkins LLP

Linda Hui Ares Management, L.P.

LIST OF ADDITIONAL COURSE HANDBOOK AUTHORS


Michael A. Humphreys East Windsor, NJ

Peter J. Hunt Pillsbury Winthrop Shaw Pittman LLP

Paul B. Hynes, Jr. Zuckerman Spaeder LLP

Matthew S. Jenner Baker & McKenzie LLP

Michelle M. Jewett Stroock & Stroock & Lavan LLP

Ciara M. Johnson PwC

Aaron H. Junge Committee on Ways and Means

Jeffrey M. Kadet University of Washington School of Law

David E. Kahen Roberts & Holland LLP

Douglas A. Kahn University of Michigan Law School

Jeffrey H. Kahn Florida State University College of Law Advocacy Center

Michael N. Kaibni EY

Barbara T. Kaplan Greenberg Traurig, LLP

Rafael Kariyev Debevoise & Plimpton LLP

Jonathan J. Katz Cravath, Swaine & Moore LLP

Michael Katz GTS Securities LLC

Ira G. Kawaller Kawaller & Company LLC

Bruce E. Kayle Fundamental Advisors LP

Warren P. Kean Shumaker, Loop & Kendrick, LLP

Yoram Keinan Smith, Gambrell & Russell, LLP

Margaret Kent Feinschreiber & Associates

Juliane L. Keppler NASDAQ OMX

Russell J. Kestenbaum Milbank, Tweed, Hadley & McCloy LLP

Christian E. Kimball Jenner & Block LLP

Edward D. Kleinbard University of Southern California Gould School of Law

Michael J. Kliegman Akin Gump Strauss Hauer & Feld LLP

Neal M. Kochman Caplin & Drysdale, Chartered

Eric J. Kodesch Stoel Rives LLP

Glen A. Kohl Amazon.com

William Joel Kolarik II Kean Miller LLP

Donald L. Korb Sullivan & Cromwell LLP

Brian D. Krause Skadden, Arps, Slate, Meagher & Flom LLP

Paul J. Kunkel KPMG LLP

Jeffrey L. Kwall Loyola University Chicago School of Law

Stephen B. Land Duval & Stachenfeld LLP

Dana A. Lasley Emerson Electric Co.

Alan S. Lederman Gunster, Yoakley & Stewart, P.A.

Teresa Lee Deloitte Tax LLP

Mark H. Leeds Mayer Brown LLP

Jiyeon Lee-Lim Latham & Watkins LLP

Ellen J. Legel Internal Revenue Service

Christopher M. Leich Ropes & Gray LLP

Summer A. LePree Bilzin, Sumberg, Baena, Price & Axelrod LLP

Marc M. Levey Baker & McKenzie LLP

Philip J. Levine McDermott Will & Emery LLP

Elizabeth Buckley Lewis Willkie Farr & Gallagher LLP

Kevin J. Liss PwC

Barbara A. Livingston Internal Revenue Service

Leslie H. Loffman Proskauer Rose LLP

James H. Lokey, Jr. King & Spalding

James M. Lowy Mill Valley, California

Charlene D. Luke University of Florida Levin College of Law

Huy C. Luu Oakland, CA

Joy S. MacIntyre Morrison & Forester LLP

Constantinos A. Magdalenos PwC

Vadim Mahmoudov PwC

Peter C. Mahoney EY

Gary B. Mandel Simpson Thacher & Bartlett LLP

Dean K. Marsan Highlands Ranch, CO

Laurie S. Marsh KPMG LLP

Steven J. Matays Skadden, Arps, Slate, Meagher & Flom LLP

Jeffrey P. Maydew Baker & Mckenzie LLP

Kristina Maynard Honigman Miller Schwartz & Cohn LLP

David W. Mayo Paul, Weiss, Rifkind, Wharton & Garrison LLP

John D. McDonald (Retired) Baker & McKenzie LLP

Mark D. McGee PwC

Sandra P. McGill McDermott Will & Emery LLP

Donny McGraw Johnson & Johnson

Martin J. McMahon, Jr. University of Florida Levin College of Law

Kevin G. McWilliams International Paper Company

Daniel P. Meehan Kirkland & Ellis LLP

Nancy L. Mehlman Simpson Thacher & Bartlett LLP

Ethan D. Millar Alston & Bird LLP

Maxwell M. Miller (Retired Partner) Skadden, Arps, Slate, Meagher & Flom LLP

Stephen G. Mills (Retired Partner) Goodwin Procter LLP

Henry H. Miyares PwC

Ivan A. Morales Baker & McKenzie LLP

Michael Mou Deloitte Tax LLP

Fred F. Murray University of Florida Frederic G. Levin College of Law

Wayne T. Murray Deloitte Tax LLP

Stephen A. Nauheim PwC

Stephan Neidhardt Walder Wyss Ltd.

Richard A. Nessler Winston & Strawn LLP

Chayim D. Neubort Weil, Gotshal & Manges LLP

David Z. Nirenberg Chapman and Cutler LLP

Aaron P. Nocjar Steptoe & Johnson LLP

David G. Noren McDermott Will & Emery LLP

S. Patrick O’Bryan Polsinelli PC

Alexander R.T. Odle Nineyards Law B.V.

Mark A. Opper EY

Michael Orchowski Sullivan & Cromwell LLP

Edward C. Osterberg Jr. Mayer Brown LLP

Jaclyn Pampel Baker & McKenzie LLP

Jeffrey H. Paravano Baker & Hostetler LLP

Ty Patel PwC

William R. Pauls Deloitte Tax LLP

James M. Peaslee Cleary Gottlieb Steen & Hamilton LLP

Mark C. Peltz Mazars USA LLP

S. Barksdale Penick EY

Oren S. Penn PwC

John M. Peterson, Jr. Baker & McKenzie LLP

Barnet Phillips, IV (Retired Partner) Skadden, Arps, Slate, Meagher & Flom LLP

Lawrence A. Pollack Hogan Lovells

Samuel Pollack Baker & McKenzie LLP

Sanford C. Presant Greenberg Traurig, LLP

M. Todd Prewett KPMG LLP

David S. Raab Latham & Watkins LLP

Alex Raskolnikov Columbia University School of Law

Arturo Requenez II RQZ LLP

Todd Reum Internal Revenue Service

Kevin M. Richards EY

Joshua S. Richardson Morgan, Lewis & Bockius LLP

Roger M. Ritt Wilmer Cutler Pickering Hale and Dorr LLP

Gerald Rokoff DLA Piper LLP US

Elena V. Romanova Latham & Watkins LLP

John J. Rooney KPMG LLP

H. David Rosenbloom Caplin & Drysdale, Chartered

Jacob D. Rosenfeld State Street Bank and Trust Company

Steven M. Rosenthal Urban-Bookings Tax Policy Center

Luca Rossi Facchini Rossi & Soci

Jeffrey L. Rubinger Bilzin Sumberg Baena Price & Axelrod LLP

Stanley C. Ruchelman Ruchelman P.L.L.C.

Brian P. Ruchlewicz EY

Lisa Rupert Internal Revenue Service

Gary R. Scanlon U.S. Department of the Treasury

Joel Scharfstein Fried, Frank, Harris, Shriver & Jacobson LLP

Matthias Scheifele Hengeler Mueller

David M. Schizer Columbia University School of Law

Paul M. Schmidt Baker & Hostetler LLP

Edward J. Schnee Culverhouse School of Accountancy, University of Alabama

David A. Schneider Skadden, Arps, Slate, Meagher & Flom LLP

Robert Schneider SchneideR’s Rechtsanwalts-KG

Willys H. Schneider Arnold & Porter Kaye Scholer LLP

Leonard Schneidman AndersenTax

Michael L. Schultz Washington, DC

Susan E. Seabrook Eversheds Sutherland (US) LLP

W. Eugene Seago Virginia Polytechnic Institute

Scott L. Semer Torys LLP

Paul V. Seraganian Osler, Hoskin & Harcourt LLP

Susan P. Serota Pillsbury Winthrop Shaw Pittman LLP

David G. Shapiro Saul Ewing LLP

David I. Shapiro Fried, Frank, Harris, Shriver & Jacobson LLP

Jeffrey T. Sheffield Kirkland & Ellis LLP

Shane M. Shelley Morrison & Foerster LLP

William B. Sherman Holland & Knight LLP

Byron L. Shoji The Carlyle Group

Steven H. Sholk Gibbons P.C.

Timothy S. Shuman McDermott Will & Emery LLP

Daniel L. Simmons University of California Davis School of Law

William R. Skinner Fenwick & West LLP

Jennifer L. Sklar- Romano Citrin Cooperman

James Somerville A&L Goodbody

David J. Sotos PwC

James B. Sowell KPMG LLP

Moshe D. Spinowitz Skadden, Arps, Slate, Meagher & Flom LLP

Gary D. Sprague Baker & McKenzie LLP

Mélanie Staes Loyens & Loeff N.V.

Philip A. Stoffregen Brown Winick Law Firm

Wayne R. Strasbaugh Ballard Spahr LLP

William P. Streng University of Houston Law Center

Brian J. Sullivan Deloitte Tax LLP

Matthew Sullivan Deloitte Tax LLP

Steven M. Surdell EY

Giles Sutton Dixon Hughes Goodman LLP

Cameron Taheri KPMG LLP

Jonathan R. Talansky King & Spalding

Raj Tanden Foley & Lardner LLP

Marc D. Teitelbaum Dentons US LLP

Jorge G. Tenreiro U.S. Securities and Exchange Commission


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.


Oscar Teunissen PwC

Joe Todd Goldman, Sachs & Co.

Christopher Trump Deloitte Tax LLP

Erez Tucner Holland & Knight LLP

Peter Utterström Peter Utterström Advokat AB

Krishna P. Vallabhanei U.S. Department of the Treasury

Ewout van Asbeck Van Doorne LLP

Monique Van Herksen Simmons & Simmons

Amanda Pedvin Varma Steptoe & Johnson LLP

Leila E. Vaughan Royer Cooper Cohen Baunfeld LLC

Arvind Venigalla Cross-Border Transactional Tax Consultant

Gary R. Vogel EY

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.

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REGISTRATIONWhen registering over the phone or online, please refer to Priority Code TCA8

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