Stephen Feldman

Stephen Feldman

Morrison & Foerster LLP

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Tax Talk -- Volume 7, No. 1 -- April 2014

In This Issue: - FATCA Update: IRS Releases New Regulations, New Forms, and New IGAs - No Rule Policy on MLPs - IRS Introduces New Grandfather Rule for Equity-Linked Instruments Under Section 871(m) - Rev....more

4/18/2014 - FATCA IGAs IRS MLPs Mortgage REITS REIT Safe Harbors

Using Contingent Consideration to Bridge the Value Gap in Acquisitions of Publicly Traded Life Science Companies

M&A activity remains in the doldrums as we enter 2014. According to FactSet Mergerstat, in 2013, 446 transactions were announced involving a U.S. buyer or target in the life sciences sector, as compared to 527 in 2012. Many...more

2/27/2014 - Acquisitions Life Sciences Pharmaceutical

MoFo New York Tax Insights - Volume 6, No. 4 - January 2014

In This Issue: FATCA Developments: Treasury Signs IGAs; IRS Finalizes FFI Agreement; IRS Releases Final and New Proposed “Dividend Equivalent” Regs; IRS Issues Final Swap Assignment Regs; IRS Issues Final “Net...more

1/27/2014 - Capital Gains Capital Losses Dividends FFI IGAs Income Taxes IRS Net Investment Income REIT Stocks

Tax Talk -- Volume 6, No. 3 -- October 2013

In This Issue: A Primer on the Medical Device Excise Tax; FATCA Registration Begins; In re Downey Financial Corp. (U.S. Bankr. Court Dist. of Delaware 10/8/2013); In re NetBank (11th Cir. 9/10/2013); and In re...more

10/29/2013 - Affordable Care Act Excise Tax FATCA FDA IRS Medical Devices

Tax Talk -- Volume 6, No. 2 -- July 2013

In This Issue: IRS Leaves Potential REIT Conversions Hanging; IRS Proposes to Relax Wash Sale Rules for Floating NAV Money Market Fund Share Redemptions; IRS Confirms Mexican Land Trust Is Not Trust Under U.S. Tax Law;...more

7/23/2013 - Consumer Bankruptcy Conversion FATCA IGAs Income Taxes IRS Money Market Funds NAV REIT S-Corporation SEC Wash Sale Rules Wash Trades

Tax Talk -- Volume 6, No. 1 -- April 2013

In This Issue: House Ways & Means Committee Proposal Would Require Mark-to-Market for Derivatives and Modify Certain Other Tax Rules; After Months of Anticipation, Final FATCA Regulations Released; Congress Considers...more

4/30/2013 - Affiliates Credit Default Swaps Derivatives Equity Claims FATCA Financial Transaction Tax Forms Mark-To-Market Reorganizations

Tax Talk -- Volume 5, No. 4 -- January 2013

In This Issue: Fiscal Cliff Diving a.k.a. American Taxpayer Relief Act; CoCo Developments; Tax Effect of Money Market Fund Proposals; IRS Issues Final Regulations on Publicly Traded Property; Assessment of Income from...more

1/28/2013 - American Taxpayer Relief Act FATCA Fiscal Cliff Income Taxes Intergovernmental Agreements IRS Medicare Taxes Money Market Funds Securities

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