Browse Your Practice Area: 
Search Our Entire Catalog: 
My Account
 Catalog Online CLE Course Calendar Webcasts Podcasts Webinar E-Docs Pubs HelpLog In | Sign UpPrinter Friendly
Your shopping cart is empty 
Business Law | Tax
search:
advanced
Online Seminar (Audio & Video)
Online Seminar (Audio & Video)
Microsoft Silverlight
Codification of Economic Substance (NO CREDIT)
Price: $59.00 (provides online access for 3 months after purchase).
Course №:OL 2011N
Course Level: Advanced
Duration: 2 Hours
Original Program Date: Tuesday, April 26, 2011
Buy Now
Demo
Tell a Friend
  Item Description | Faculty | Course Materials
Item Description Back to top
The Health Care and Education Reconciliation Act of 2010 codified the existing economic substance doctrine. The new legislation imposes a strict liability penalty for failing to satisfy the economic substance test, which will likely result in more aggressive use of the doctrine by the IRS in corporate audits. The IRS has indicated that it will not release any list of safe harbor transactions. Join our expert panel as they guide you through the new provisions codifying the economic substance doctrine and analyze the impact of these new rules on tax planning and tax controversy disputes.

The panel discusses the following issues, among others:
  • What is the economic substance doctrine?
  • Which transactions does it reach?
  • What are the implications to taxpayers and their advisors when the doctrine is violated?

Faculty Back to top
Lawrence J. Arem, Esq., Klehr, Harrison, Harvey, Branzburg & Ellers, LLP, Philadelphia
Wendi L. Kotzen, Esq., Ballard Spahr LLP, Philadelphia
Eric Solomon, Esq., Office of Tax Policy, U.S. Treasury Department, Washington, D.C.
Thomas J. Gallagher, Esq., Cozen O'Connor, Philadelphia

Course Materials Back to top

icon_acrobatThis is a NON-credit course (1 Page)
icon_acrobatCourse Outline (Slides in Note-Taking Format) (10 Pages, 188 KB)
icon_acrobatWritten Materials (29 Pages, 322 KB)
htmHelp
icon_acrobatImportant Notice Affecting Many of PBIs Online Ethics Courses (Revised November 2013)  (5 Pages, 29 KB)

Users who bought this Online Seminar also bought... Back to top
Publication
Flowing into the Future: Evolving Water Issues (Audio/Book Set) 
Podcast
Overview of Mineral Rights 
Podcast
Storm Water Management: Act 90 Concerning the Withholding of Permits (NO CREDIT) 
Publication
Pennsylvania Environmental Law & Practice, 7th Edition with CD-ROM 
Podcast
Infrastructure Issues in Oil and Gas Development (NO CREDIT) 
Contact us at (800) 932-4637
Email us at info@pbi.org
Having trouble using this site?
Help us improve
Powered by Legalspan