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Young Tax Lawyers: Current Developments in Taxation of Pass-Through Entities

Current legal developments have impacted many pass-through entities including regulated investment companies (“RICs”), real estate investment trusts (“REITs”), fixed investment trusts, real estate mortgage investment conduits (“REMICs”), publicly-traded (or master limited) partnerships, and S corporations. The presentation will cover a summary understanding of various pass-through entities, how they have evolved, and recent legal developments impacting them.

Presented by: WILLARD B. TAYLOR, ESQ.
Mr. Willard B. Taylor has been of counsel at Sullivan & Cromwell, LLP since January 2008 and was a partner of the firm from 1972 until December 2007. Mr. Taylor is an Adjunct Professor of Law at New York University Law School, and a Visiting Professor of Law at the University of San Diego School of Law, currently teaching Taxation of Business Conduits and International Tax Policy. He is the former Chairman of the Taxation Section of the New York State Bar Association, and member of the U.S. Council on International Fiscal Associations and the American College of Tax Counsel.

USD School of Law is a State Bar of California approved MCLE Provider and Certifies that this activity qualifies for 1 hour of General Credit.