Event December 06 - 08, 2023

Shearman & Sterling Tax Partner Jay Singer Presents at PLI Tax Strategies Conference in Los Angeles

  • Los Angeles, CA

Tax partner Jay Singer presented on a panel that analyzed Current Issues in Divisive Strategies – Spin-Offs at a recent conference hosted by the Practicing Law Institute.

The three-day conference entitled Tax Strategies for Corporate Acquisitions, Dispositions, Spin-Offs, Joint Ventures, Financings, Reorganizations & Restructurings 2023 was held in Los Angeles on Dec. 6-8.

Jay’s presentation focused on:

  • tax-free spin-offs, split-offs and split-ups under Section 355
  • analysis of issues in innovative divisive transactions
  • developing IRS/Treasury views on no-rule policy
  • changes in administrative practice; evolving techniques for leveraged distributions
  • unresolved interpretive issues under Sections 355(d) and (e); cash-rich split-offs; restructuring issues for spin-offs
  • issues and techniques arising from the enactment of the 2017 Tax Act