T16 - Current Trends in M&A Taxation

Description

This session will cover a range of current issues and trends concerning the federal income taxation of merger and acquisition transactions, including: withholding issues in a deal context; expanded use on rep/warranty insurance in deals; I.R.S. P.L.R. 202146003 and the actual knowledge rule under section 382; the application of section 382 to controlled foreign corporations under section 382(e)(3); loss monetization in anticipation of potential Granite Trust repeal; and M&A issues with accrual-basis taxpayers acquiring cash-basis taxpayers.

Moderator(s):

• Ms. Janet Rudnicki, Service Corporation International

Speaker(s):

• Mr. Andrew M. Eisenberg, Jones Day
• Mr. Jared W. Grimley, Latham & Watkins LLP
• Mr. Todd B. Reinstein, Partner, Tax Practice Group, Troutman Pepper Hamilton Sanders LLP