New York, NY, July 21, 2017 --(PR.com
)-- The Knowledge Group/The Knowledge Congress Live Webcast Series, the leading producer of regulatory focused webcasts, has announced today that Matthew Aharonian, Senior Associate, The Brattle Group, Inc. will speak at The Knowledge Group’s 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).
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About Matthew Aharonian
Dr. Aharonian has extensive consulting and research experience with financial issues involving securities pricing, business valuation, risk management, capital markets, and corporate finance. During his tenure at Brattle, he has led teams providing economic analysis in high profile domestic and international disputes stemming from the financial crisis, in complex tax transactions on behalf of both taxpayers and the government, and has supported settlement negotiations and testimony in securities class actions and other commercial litigations.
Matthew advised industry groups and corporations as to the impacts of the proposed regulations on their operations, investment activities, and the management of their capital structure.
About The Brattle Group, Inc.
The Brattle Group provides consulting and expert testimony in economics, finance, and regulation to corporations, law firms, and governments around the world. Our principals and a broad network of academic and industry experts have been retained by taxpayers and tax authorities worldwide to provide expert testimony and consulting services for the last 25 years.
Brattle has assisted clients at all stages of tax disputes including audit, appeals, settlements, and trial. We supply financial and economic analyses applicable to key judicial doctrines, such as the economic substance, step transaction, and business purpose doctrines, and the arm’s-length principle. In addition, we assist our clients with tax planning, including advance pricing agreements analysis and documentation. We have also advised clients on tax policy issues that have been presented to the White House, the Joint Committee on Taxation, and various governmental agencies. Learn more at brattle.com.
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 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
About The Knowledge Group/The Knowledge Congress Live Webcast Series
The Knowledge Group was established with the mission to produce unbiased, objective, and educational live webinars that examine industry trends and regulatory changes from a variety of different perspectives. The goal is to deliver a unique multilevel analysis of an important issue affecting business in a highly focused format. To contact or register for an event, please visit: http://theknowledgegroup.org/