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Business Law | Tax
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
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  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)
icon_acrobatImportant Notice Affecting Many of PBIs Online Ethics Courses (Revised November 2013)  (5 Pages, 29 KB)

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