Pepper Hamilton Launches New Fund Watch Service
Developments in 2007 by Congress and the IRS are casting a long shadow over the tax treatment of private investment funds, their managers and sponsors. These developments occur often and change rapidly. The objective of the Fund Watch is to closely monitor all relevant developments in the area of fund taxation and to make this information available to you on a “real-time” basis.
In this podcast with Len Schneidman, of counsel with Pepper Hamilton’s Tax Practice Group and resident of our Boston office, he describes some of the developments that the Fund Watch will be monitoring in 2008.
If you would like to sign up to receive future electronic Tax Alerts on these developments, please e-mail Brian Dolan at dolanb@pepperlaw.com. You can contact our Fund Watch Hotline with specific questions on these issues by calling 866.333.0648 or e-mailing fundwatch@pepperlaw.com.
(Running Time: 9:21)
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FIN 48 and State Tax Implications of Nexus Determinations
With financial reporting for income taxes changing under the new standard imposed under FIN 48, the issue of whether a taxpayer has nexus in a particular state sufficient to allow the state to impose an income tax on the taxpayer has garnered a tremendous amount of attention in recent months.
In this podcast with Lance Jacobs, an of counsel with Pepper's Washington office, who focuses his practice on federal, state and local tax matters, Lance discusses the affect on taxpayers as states are imposing taxes based upon economic nexus, reviews recent cases such as West Virginia v. MBNA America and Lanco v. New Jersey, which have created more uncertainty for taxpayers, and describes the affects of FIN 48 on taxpayer filing decisions.
If you are interested in the latest updates in the world of tax, you can request to receive an electronic copy of our monthly Tax Update newsletter by emailing podcasts@pepperlaw.com.
(Running Time: 9:37)
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Private Equity Mezzanine Funds: Lenders or Investors?
The greatly increased activities of offshore hedge funds in the U.S. debt markets and the increased propensity of hedge funds to make loans have dramatically elevated the visibility of the “trade or business” status issue.
Listen to this short podcast with Len Schneidman, of counsel with Pepper Hamilton’s Tax Practice Group and resident of our Boston office, as he discusses this issue which has drawn the attention of the IRS and the popular press.
Len’s recently published book, U.S Taxation of Foreign Portfolio Investors, is the only professional book dedicated to the complex analysis of the critical U.S. and cross-border rules and regulations needed by foreign portfolio investors to minimize U.S. taxes on dividends, interest and trading gains. Please email podcasts@pepperlaw.com if you are interested in receiving a complimentary copy of the first chapter of his book.
(Running Time: 7:53)
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