Prepared for distribution at the TAX PLANNING FOR DOMESTIC & FOREIGN PARTNERSHIPS, LLCs, JOINT VENTURES & OTHER STRATEGIC ALLIANCES 2014 Program April June 2014 CONTENTS: VOLUME ONE PROGRAM SCHEDULE... 1-9 1. Allocating Partnership Liabilities Under Section 752 of the Internal Revenue Code... 1-19 Michael G. Frankel David A. Miller Grace Kim Ernst & Young LLP 2. Drafting Partnership Agreements for Substantial Economic Effect (PowerPoint slides)... 1-71 Todd D. Golub Robert D. Schachat Karen Lohnes PwC David Raab Latham & Watkins LLP 3. Economic, Tax, and Drafting Considerations for Preferred Partnership Interests... 1-125 Todd D. Golub Carlene Y. Miller-Lowry Snell & Wilmer LLP 4. Implications of Section 704(C) for Negotiating A Partnership Agreement... 1-175 Andrea Macintosh Whiteway 1-5
5. Making Section 704(c) Sing for You... 1-249 Andrea Macintosh Whiteway 6. Partnership and LLC Compensatory Interests... 1-301 Elizabeth E. Drigotas 7. Section 83(b), Section 409A, Section 457A and Subchapter K... 1-391 Linda Z. Swartz Cadwalader LLP 8. A Layman s Guide to LLC Incentive Compensation... 1-457 Linda Z. Swartz Cadwalader LLP 9. Non-Compensatory Partnership Options (PowerPoint slides)... 1-521 Gary R. Huffman Vinson & Elkins LLP 10. Non-Compensatory Partnership Options (PowerPoint slides)... 1-567 Glenn E. Dance David R. Haglund Internal Revenue Service 11. Noncompensatory Partnerships Options: The Final Regulations... 1-607 Matthew P. Larvick Vedder Price P.C. 12. Partnership Disguised Sale Rules... 1-659 Mark J. Silverman Aaron P. Nocjar Steptoe & Johnson LLP 1-6
13. Topside Planning for Private Equity and Hedge Fund Investments (PowerPoint slides)... 1-827 David Schnabel Debevoise & Plimpton LLP Eric Sloan Lewis R. Steinberg Credit Suisse Securities (USA) LLC 14. U.S. Taxation of Private Equity and Hedge Funds... 1-861 Richard M. Lipton John (Jay) Soave III Baker & McKenzie LLP 15. The Application of Self-Employment Tax and the Net Investment Income Tax to LLC Members and Limited Partners (February 18, 2014)... 1-883 C. Wells Hall III Nelson Mullins Riley & Scarborough LLP 16. Partnership Distributions, Terminations And Sales of Partnership Interests (PowerPoint slides)... 1-985 Stephen D. Rose Munger, Tolles & Olson LLP Program Attorney: Stacey L. Greenblatt 1-7
Prepared for distribution at the TAX PLANNING FOR DOMESTIC & FOREIGN PARTNERSHIPS, LLCs, JOINT VENTURES & OTHER STRATEGIC ALLIANCES 2014 Program April June 2014 CONTENTS: VOLUME TWO PROGRAM SCHEDULE... 2-9 17. Let s Get Technical: Partnership Termination... 2-19 Eric Sloan Mark Opper Teresa Lee DeloitteTax LLP 18. Tactical Use and Avoidance, of Partnership Basis Adjustments Under Section 734, 743, 754, and 755 (PowerPoint slides)... 2-123 William P. Wasserman Law Offices of William P. Wasserman Phillip Gall Peter Mahoney Kevin Richards Jeff Helm 19. Jobs Act Tightens Partnership Tax Rules... 2-295 Andrea M. Whiteway Jon G. Finkelstein 20. Operating Business Partnerships (PowerPoint slides)... 2-329 Donald Rocap Keith Villmow Gregory Gallagher Rachel Cantor Kirkland & Ellis LLP 2-5
21. Partnership Joint Ventures of Operating Business... 2-377 Donald E. Rocap William R. Welke Gregory W. Gallagher Michael Carew Kirkland & Ellis LLP 22. New Bottom-Dollar Guarantee Rules Irk Practitioners... 2-517 Amy S. Elliott Tax Analysts 23. Interesting Partnership Transactions of the Past Year (PowerPoint slides)... 2-531 Linda E. Carlisle Miller & Chevalier Chartered Philip B. Wright Bryan Cave LLP R. David Wheat Thompson & Knight LLP (Chicago location only) David B. Strong Morrison & Foerster LLP (New York City & San Francisco) 24. Creative Transactional Planning Using the Partnership Merger and Division Regulations (PowerPoint slides)... 2-561 25. Partnership Mergers and Divisions (PowerPoint slides)... 2-649 William S. McKee Bingham McCutchen LLP 26. Partnership Mergers and Divisions: A User s Guide... 2-691 Eric B. Sloan 27. Historic Boardwalk Hall v. Commissioner: The IRS Dissovles a Partnerhsip Between Pitney Bowes and the NJSEA... 2-789 Mark H. Leeds Mayer Brown LLP 2-6
28. The Umbrellas of Subchapter K (February 2014)... 2-805 John C. Hart Simpson Thacher & Bartlett LLP 29. The Umbrellas of Subchapter K [February 2014] (PowerPoint slides)... 2-867 John C. Hart Simpson Thacher & Bartlett LLP 30. The Umbrellas of Subchapter K (PowerPoint slides)... 2-923 Richard J. Bronstein Paul, Weiss, Rifkind, Wharton & Garrison LLP Katharine P. Moir Simpson Thacher & Bartlett LLP 31. Disregarded Entities: Issues and Opportunities... 2-977 Daniel C. White Philip B. Wright Bryan Cave LLP Program Attorney: Stacey L. Greenblatt 2-7
Prepared for distribution at the TAX PLANNING FOR DOMESTIC & FOREIGN PARTNERSHIPS, LLCS, JOINT VENTURES & OTHER STRATEGIC ALLIANCES 2014 Program April June 2014 CONTENTS: VOLUME THREE PROGRAM SCHEDULE... 3-9 32. Advanced and Cutting-Edge Topics in Subchapter K (PowerPoint slides)... 3-19 Eric Sloan 33. New York State Bar Association Tax Section Report on the Impact of Legislative Changes to Subchapter K on the Proposed May Company Regulations under Section 337(d) and Technical Recommendations Regarding Affiliate Stock... 3-67 34. Special Issues of Tiered Partnerships 2014... 3-127 Monte A. Jackel Monte A. Jackel Federal Tax Advisory Services, LLC Jennifer A. Wyatt Nadine A. Holovach PwC Gary Huffman Vinson & Elkins LLP Amy Sutton Arielle Krause GE Energy Financial Services 35. Special Issues of Tiered Partnerships (PowerPoint slides)... 3-165 Gary Huffman Vinson & Elkins LLP Monte A. Jackel Monte A. Jackel Federal Tax Advisory Services, LLC 3-5
36. A Short History of Tax Shelters... 3-205 Eric Solomon 37. Privileged Communications in the Context of U.S. Tax Practice... 3-221 Peter H. Blessing KPMG LLP 38. A Partnership Tax Distribution Menu Just Say No To (January/February 2013)... 3-315 Steven R. Schneider Goulston & Storrs PC Brian J. O Connor Venable LLP 39. Debt Workouts: The Partnership and the Partners... 3-339 James B. Sowell KPMG LLP 40. Advanced Partnership Debt Allocations... 3-489 Howard E. Abrams Harvard Law School 41. Working with the Partnership Liability Allocation Rules: Guarantees, DROs and More (December 1, 2009)... 3-513 Andrea M. Whiteway Jon G. Finkelstein 42. Creative Planning to Control Partnership Liability Allocations (PowerPoint slides)... 3-583 43. Structuring Private Partnerships in the Oil and Gas Industry (PowerPoint slides)... 3-651 John T. Bradford Liskow & Lewis 3-6
44. Structuring Publicly-Traded Partnerships in the Oil and Gas Industry (PowerPoint slides)... 3-675 Barbara Spudis de Marigny McGuireWoods LLP 45. An Overview of MLPs (PowerPoint slides)... 3-699 C. Timothy Fenn Latham & Watkins LLP 46. Structuring Private and Publicly-Traded Partnerships in the Oil and Gas Industry (PowerPoint slides)... 3-737 Jordan H. Mintz Kinder Moran, Inc. 47. Joint Committee on Taxation: Description of Present Law and Select Proposals Relating to the Oil and Gas Industry (JCX-27-11, May 11, 2011)... 3-763 48. International Joint Venture Issues and Planning With an Emphasis on Utilizing Partnership Structures... 3-793 James P. Fuller Fenwick & West LLP 49. International Joint Venture Issues Outbound and Inbound General Joint Venture Tax Issues & Check-the-Box Planning (PowerPoint slides)... 3-1015 James P. Fuller Fenwick & West LLP INDEX... 3-1141 Program Attorney: Stacey L. Greenblatt 3-7