"Ord #9062."--Spine Prepared for distribution at the program of the same name held September-November 2006. Table of Contents for all volumes available in vol. 27. Includes bibliographical references.
Contents:
Section 197 and partnership transactions / Mark J. Silverman, Aaron P. Nocjar Negotiating the stock sale of a business: corporate and drafting aspects / Peter L. Faber -- Selling the private company / Michael D. Fernhoff -- Structuring the deal - taxable, tax-free or a little of both? / Michael Hirschfeld -- Drafting and negotiating the tax provisions of the acquisition agreement / Raj Tanden, John S. Harper, Stuart J. Offer, Amber Tull -- SFAS no. 142 makes its debut / Robert Willens -- FASB proposal: FASB proposes an overhaul of how we account for business combinations / Robert Willens -- FASB discloses proposal to change the accounting for business combinations that feature contingent consideration / Robert Willens -- FASB decisions continue to erode goodwill / Robert Willens -- FASB's proposal for SPEs / Robert Willens -- SFAS no. 142 disclosures are revealing / Robert Willens -- A CEO's and CFO's guide to the effect of taxes on deal terms and the acquisition agreement / Donald F. Brosnan, Glen A. Kohl -- The least fun part of the job or a tax lawyer's guide to acquisition agreements / Robert P. Rothman -- Negotiating tax provisions in merger and acquisition agreements / John J. Clair, Christopher M. Leich, Gary B. Mandel, Lewis R. Steinberg -- Tax and tax-related provisions of U.S. stock purchase agreements / William G. Cavanaugh, Lauren D. Kelly -- The tax due diligence process and negotiating and drafting tax provisions in acquisition agreements / James M. Lynch -- Negotiating merger and acquisition agreements / Martin B. Amdur, Daniel P. Meehan, Michael Katz, Lewis R. Steinberg, Glen A. Kohl -- Due diligence: state and local tax aspects / Peter L. Faber -- Mergers and acquisitions from A to Z: overview of state and local tax considerations / Carolyn Joy Lee -- State and local tax aspects of corporate acquisitions / Michael T. Petrik -- Impact of sales and use taxes on corporate transactions / Peter L. Faber -- State and local income and franchise tax aspects of corporate acquisitions / Peter L. Faber -- State tax and unclaimed property issues arising in acquisitions, dispositions and reorganizations of business / John E. Gaggini, John A. Biek, Theodore R. Bots -- The impact of legal entities on the mechanics of unitary reporting / Giles Sutton -- Section 338 / Mark J. Silverman -- Section 338(h)(10) / Mark J. Silverman -- Structuring stock and asset acquisitions- section 338 and other selected issues / Kevin M. Keyes -- Section 338(h)(10) / Mark L. Yecies -- Supercharged ipos: making a section 338(h)(10) election on a public offering / Thomas W. Avent Jr., John F. Simon -- Purchase price allocation rules: sections 1060, 338 and 197 / Mark J. Silverman -- Intangibles 2006: past, present, and future / Joel Scharfstein, David I. Shapiro -- The final capitalization regulations / Glenn R. Carrington, Amy J. Sargent -- Capitalization of amounts paid to acquire or create intangibles and to facilitate certain capital transactions: treas. reg. 1.263(a)-4 and 1.263(a)-5 / Jody J. Brewster, Emily M. Lam -- Selected tax accounting issues in mergers and acquisitions / Glenn R. Carrington, Amy Sargent -- Recent developments in tax accounting / John B. Palmer III -- Emerging post-Indopco issues: rationale and strategies / Irving Salem, John J. Clair Jr., Lisa G. Watts -- Comments concerning the treatment of amounts required to be capitalized in certain transactions to which treas. reg. 1.263(a)-5 applies notice 2004-18 / James L. Dahlberg, Jennifer Britt Giannattasio -- Deducting business expansion costs irs opens a window on he indopco door / Irving Salem, Patrick Shaw -- The final indopco regulations: an outline of their application in theM&A context / Laurence M. Bambino, Richard M. Nugent -- Indopco and stock issuance costs: when are they recovered? / James L. Dahlberg, Jennifer Britt Giannattasio, Matthew E. Gareau -- The treatment of contingent consideration in taxable acquisition / Kevin M. Keyes -- The tax treatment of earnouts in business acquisitions / Kimberly S. Blanchard -- Traps and opportunities involving contingent purchase price acquisitions: why does something so simple have to be so complicated / David S. Raab -- Contingent consideration and contingent liabilities in acquisitions / Robert H. Wellen -- Contingent liabilities in taxable asset acquisitions / Mark L. Yecies -- The treatment of contingent liabilities in taxable acquisitions / Kevin M. Keyes -- The partnership union: opportunities for joint ventures and divestitures / Louis S. Freeman, Victor Hollender, Dean S. Shulman -- Tax aspects of the initial partnership or llc negotiation / Sanford C. Presant, Leslie H. Loffman -- A personal perspective on drafting partnership and llc agreements / Terence Floyd Cuff -- A layman's guide to LLC incentive compensation / Linda Z. Swartz -- Taxation of partner compensation FICA, SECA, or nothing / James B. Sowell -- Section 83 (b), section 409A and subchapter K / Linda Z. Swartz -- Proposed regulations on partnership equity for services create problems and opportunities / Blake D. Rubin, Andrea Macintosh Whiteway -- Proposed partnership equity compensation regulations: "Little or no chance" of satisfying everyone / Eric B. Sloan -- Employee benefits considerations in joint ventures / Susan P. Serota, Peter J. Hunt -- The "Check-the-Box" regulations: elective entity classification under section 7701 / Barbara Spudis de marigny -- Disregarded entities in corporate transactions / Philip Wright -- Use of limited liability companies in corporate transactions / Mark J. Silverman, Lisa M. Zarlenga -- A disregarded entity must be taken into account / Marc D. Teitelbaum -- IRS attempts to "Demonize" the partnership: the final section 701 regulations - antiabuse regulations or simply abusive regulations? / William P. Wasserman, Terence Floyd Cuff -- Final partnership anti-abuse regulations- key issues and examples / William P. Wasserman -- Section 197 and partnership transactions / Mark J. Silverman, Aaron P. Nocjar
Series:
Tax law and estate planning series Tax law and practice course handbook series. nos. J-713-J-739
This resource is supported by the Institute of Museum and Library Services under the provisions of the Library Services and Technology Act as administered by State Library of Iowa.