Just as with debt instruments between unrelated parties, the current economic downturn may cause related parties to want to modify the terms of debt instruments existing between them. And as with debt instruments between unrelated parties, modification of debt instruments between related parties may have a number of tax consequences. What constitutes a “modification” and

This Lexis Practice Advisor practice note discusses reopenings of debt securities issuances. Companies frequently raise capital by issuing additional debt securities of the same series as debt securities outstanding under an existing indenture, often referred to as “reopening the indenture” or “reopening the series.”

Read the full article here.

Webinar
April 28, 2020
1:00 pm – 2:00 pm ET
Register here.

This presentation will address the current US tax rules and any new developments regarding structured products, including:

  • The tax characterization of structured notes;
  • The dividend equivalent provisions and current state of play;
  • The IRS basket option notices; and
  • PFIC and FIRPTA considerations.

May 6, 2020
1:00 – 2:00 PM ET
Register here.

During this webinar, the presenters will discuss the tax implications to issuers and investors resulting from various liability management transactions, including:

  • Debt repurchases;
  • Debt modifications or exchanges;
  • Recapitalizations;
  • Bankruptcy restructurings; and
  • Payment of consent fees.

CLE credit is pending.

 

Businesses are under unprecedented stress due to the global COVID-19 pandemic. Many of these businesses need some form of relief on their debt obligations in order to avoid triggering defaults, foreclosures and collection activity during this extraordinary period of economic inactivity.  There is no one way to structure a workout.  The workout structure can be

PLI Webinar
March 3, 2020
10:00 – 11:00 AM EST.
Register here.

This PLI One-Hour Briefing provides attendees with a broad yet focused educational program that presents a clear picture of legal, tax and market considerations for business development companies (BDCs).

Please join Mayer Brown LLP’s Brian D. Hirshberg and Remmelt A. Reigersman along

September 10 and October 3, 2019

Please join us in either Chicago or New York for our 2nd Annual Executive Compensation University.

During this half-day program, we will explore tax, employment and securities issues impacting executive compensation and hear from leading Mayer Brown lawyers about the changing regulatory landscape as they provide practical, business-focused guidance

Thursday, December 13, 2018
1:00 p.m. – 2:00 p.m. EDT

Despite market volatility, 2018 has proven to be a strong year for IPOs. Under the right circumstances, an Up-C structure implemented in connection with an IPO has the potential to deliver significant economic and tax benefits to financial sponsors and other selling shareholders.

During this