New York, NY, July 04, 2017 --(PR.com
)-- The Knowledge Group/The Knowledge Congress Live Webcast Series, the leading producer of regulatory focused webcasts, announced today that it has scheduled a live webcast entitled: “Understanding Debt-Equity Classification and Factors: Impact and Implications of the New Debt-Equity Regulations Live Webcast.” This event is scheduled for August 4, 2017 from 3:00pm to 4:00pm (ET).
On October 13, 2016, the IRS issued regulations under Internal Revenue Code sec. 385 that impose documentary requirements for related-party debt to be treated as debt for U.S. federal income tax purposes. These controversial provisions automatically recharacterized as equity certain instruments used to fund such transactions as distribution or acquisition of stock within an “expanded group,” namely, a chain of corporations with a common parent connected by ownership at a set minimum level. Critics fear that the change could disrupt normal business operations, since the regulations look to the identities of the parties involved to determine debt vs. equity classification. The regulations may have implications for state and local authorities, which generally base their tax schemes on federal definitions.
In this two-hour live webcast, a panel of thought leaders assembled by The Knowledge Group will discuss the background of the regulations, the problems they address and how they may change procedures for indebtedness between closely related corporate entities. The speakers will also address the principal criticisms raised against the regulations when proposed and the exemptions adopted in response, such as exceptions for certain foreign affiliates.
Key topics include:
- Debt-Equity Classification
- General Factors Considered
- Inter-corporate Debt
- IRC Section 385 Overview
- Recharacterization Rules
- Documentary Requirements
- General Rule vs. Funding Rule
- Multinational Corporations
- Exemptions for Certain Entities
Kaplin Stewart Meloff Reiter & Stein, P.C.
Barry A. Furman
The Brattle Group, Inc.
For an updated list of the faculty panel, please visit:
About The Knowledge Group/The Knowledge Congress Live Webcast Series
The Knowledge Group brings together the world's leading authorities and industry participants through informative two-hour webcasts that study the impact of changing regulations and help businesses succeed through proper regulatory compliance.
Visit http://theknowledgegroup.org/ for further information and inquiry.