Prepared for distribution at the
TAX STRATEGIES FOR CORPORATE ACQUISITIONS,
DISPOSITIONS, SPIN-OFFS, JOINT VENTURES, FINANCINGS, REORGANIZATIONS & RESTRUCTURINGS 2015
Program
New York City, October 21–23, 2015 Chicago, November 9–11, 2015 Los Angeles, December 2–4, 2015
VOLUME ONE CONTENTS:
PROGRAM SCHEDULE ... 1-13 1. Excerpts From: Tax Strategies for Corporate Acquisitions,
Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations, and Restructurings–2015 General Overview and Strategies in Representing Sellers
(June 2015) ... 1-21 Louis S. Freeman, Retired Partner
Skadden, Arps, Slate, Meagher & Flom LLP
2. The Tax Lawyer’s Perspective on Acquisition Agreements ... 1-165 Richard L. Reinhold
Catherine A. Harrington Elizabeth Buckley Lewis Willkie Farr & Gallagher LLP
3. Tax and Tax-Related Provisions of U.S. Stock
Purchase Agreements ... 1-201 William G. Cavanagh
Erez Tucner
Chadbourne & Parke LLP
4. Negotiating and Drafting Tax Provisions in Acquisition
Agreements (PowerPoint slides)... 1-247 Richard L. Reinhold
5. Negotiating Taxable Acquisition Agreements: Tax Traps for the Unwary (and the Wary Too!)
(PowerPoint slides) ... 1-269 William G. Cavanagh
Chadbourne & Parke LLP
6. Due Diligence/Tax Agreements (PowerPoint slides) ... 1-287 James M. Lynch
Winston & Strawn LLP
7. Diligence, Negotiating and Drafting Merger & Acquisition Agreements with a Focus on Tax Matters
(PowerPoint slides) ... 1-319 Raj Tanden
Tanya Viner
BuchalterNemer, A Professional Law Corporation 8. Managing Tax Attributes from a Tax Accounting
Perspective in M&A Transactions ... 1-377 George A. Hani
Miller & Chevalier Chartered
9. Compensation Issues in M&A Transactions ... 1-409 Neil J. Barr
William A. Curran
Davis Polk & Wardwell LLP
10. Section 338 ... 1-469 Appendix ... 1-733
Mark J. Silverman Steptoe & Johnson LLP
11. Section 338(h)(10) ... 1-813 Appendix ... 1-959
Mark J. Silverman Steptoe & Johnson LLP
12. Taxable Acquisitions and Buyouts (PowerPoint slides) ... 1-999 Jack S. Levin
Donald E. Rocap Kirkland & Ellis LLP
13. Corporate Tax Strategies and Techniques Using Partnerships, LLCs and other Strategic Alliances
(PowerPoint slides) ... 1-1077 Robert Crnkovich
Todd D. Golub EY
Stephen D. Rose
Munger, Tolles & Olson LLP Stuart L. Rosow
Proskauer Blake Rubin
Andrea M. Whiteway
McDermott Will & Emery LLP 14. Interesting Transactions of the Past Year
(PowerPoint slides) ... 1-1127 Linda E. Carlisle
Miller & Chevalier Chartered Philip B. Wright Bryan Cave LLP Devon M. Bodoh KPMG LLP Suresh T. Advani Sidley Austin LLP Thomas A. Humphreys Morrison & Foerster LLP R. David Wheat
Thompson & Knight LLP
15. Developments, Theories and Themes in Stock Basis ... 1-1189 Gordon E. Warnke
Linklaters LLP
16. Pass-through Corporations and Publicly Traded
Partnerships (PowerPoint slides) ... 1-1305 Linda E. Carlisle
Miller & Chevalier Chartered Richard M. Nugent
Cadwalader, Wickersham & Taft LLP Dean S. Shulman
Kirkland & Ellis LLP Amy L. Sutton Deloitte Tax LLP
Prepared for distribution at the
TAX STRATEGIES FOR CORPORATE ACQUISITIONS,
DISPOSITIONS, SPIN-OFFS, JOINT VENTURES, FINANCINGS, REORGANIZATIONS & RESTRUCTURINGS 2015
Program
New York City, October 21–23, 2015 Chicago, November 9–11, 2015 Los Angeles, December 2–4, 2015
VOLUME TWO CONTENTS:
PROGRAM SCHEDULE ... 2-7 17. Current Developments in Tax-Free and Taxable
Acquisitions and Separations ... 2-15 Mark J. Silverman
Steptoe & Johnson LLP
18. Contingent Consideration, Contingent Liabilities
and Indemnities in Acquisitions... 2-525 Robert H. Wellen
Internal Revenue Service
19. Debt Exchanges ... 2-793 Linda Z. Swartz
Cadwalader, Wickersham & Taft LLP
20. Partnership Bankruptcy Tax Issues ... 2-889 Linda Z. Swartz
Cadwalader, Wickersham & Taft LLP 21. Consolidated Attribute Reduction Regulations
(June 20, 2015) ... 2-979 Linda Z. Swartz
Cadwalader, Wickersham & Taft LLP Stuart J. Goldring
22. U.S. Tax Consequences of International Acquisitions
(October–December 2015) ... 2-997 James P. Fuller
Fenwick & West LLP
23. Selected Tax Issues in Structuring Private
Equity Funds ... 2-1145 James H. Lokey, Jr.
King & Spalding LLP Donald E. Rocap Kirkland & Ellis LLP
24. Financial Products Issues in M&A Transactions
(PowerPoint slides) ... 2-1235 William McRae
Cleary Gottlieb Steen & Hamilton LLP Dana Trier
Davis Polk & Wardwell LLP Eileen Marshal
Wilson Sonsini Goodrich & Rosati, PC
25. A Principal Purpose: There Can Be Only One ... 2-1299 Benjamin M. Willis
U.S. Department of Treasury Program Attorney: Stacey L. Greenblatt
Prepared for distribution at the
TAX STRATEGIES FOR CORPORATE ACQUISITIONS,
DISPOSITIONS, SPIN-OFFS, JOINT VENTURES, FINANCINGS, REORGANIZATIONS & RESTRUCTURINGS 2015
Program
New York City, October 21–23, 2015 Chicago, November 9–11, 2015 Los Angeles, December 2–4, 2015
VOLUME THREE CONTENTS:
PROGRAM SCHEDULE ... 3-7 26. Corporate Distributions Under Section 355 ... 3-15
Thomas F. Wessel Joseph M. Pari KPMG LLP Richard D’Avino PwC Stephen G. Charbonnet M. Todd Prewett KPMG LLP
27. A New Form of Obscenity? Sorting Through the Federal
Circuit’s “We Know It When We See It” Ruling in Coltec ... 3-1171 Mark J. Silverman
Gregory N. Kidder Steptoe & Johnson LLP 28. Impact of Sales and Use Taxes
on Corporate Transactions ... 3-1203 Peter L. Faber
McDermott Will & Emery LLP
29. State and Local Income and Franchise Tax Aspects
of Corporate Acquisitions ... 3-1231 Peter L. Faber
30. Mergers and Acquisitions State and Local Tax Aspects Section 338(h)(10) Transactions and Tax-free
Reorganizations and Spin-offs (PowerPoint slides) ... 3-1291 Peter L. Faber
McDermott Will & Emery LLP John A. Biek
Neal, Gerber & Eisenberg LLP Charles J. Moll
Winston & Strawn LLP David J. Shipley
McCarter & English, LLP
31. In-House Perspectives on Considerations to Protect Privilege with Respect to Tax Related Materials
(June 2015) ... 3-1323 B. Benjamin Haas
Exelon Corporation
32. Consolidated Return Issues for Buyers and Sellers
in M&A Transactions (July 2015) ... 3-1341 Michael L. Schler
Cravath, Swaine & Moore LLP
INDEX ... 3-1391 Program Attorney: Stacey L. Greenblatt