ABA's Tax Section 2016 Midyear Meeting

Location: Los Angeles, CA

Layla J. Asali and Erin M. Sweeney will be speaking at the American Bar Association's (ABA's) Tax Section 2016 Midyear Meeting on January 29, 2016.

Asali will present, as part of a panel, "Taxing Foreign Goodwill & Going Concern Value Under Section 367." This panel will discuss the impact of recent changes on business transactions and highlight issues with the effective date of the proposed rules.

Sweeney will present on the following three panels: "DOL Proposed Fiduciary Regulation and Prohibited Transaction Exemptions," in which the panel will discuss the Department of Labor (DOL) proposed fiduciary regulation and related proposed prohibited transaction exemptions; "Employee Benefits Fiduciary Responsibilities Update," in which the panel will discuss guidance issued addressing ERISA fiduciary responsibilities, including the DOL's proposed conflicts of interest rule; and "Employee Benefits ESOP Update," which will discuss the status of the potential IRS regulation project, recently issued IRS Private Letter Ruling 2015-38021 addressing the use of LLC units in an ESOP, investigation activity of the Department of Labor and the status of pending litigation within the ESOP space.

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