Articles & Books

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2008

Date Title
August 2008

Chapter 18: Special Tax Rules for Certain Energy Futures Contracts and Options

- Energy and Environmental Trading: U.S. Law and Taxation
Type: Books
Author(s): William R. Pomierski
Practice Areas & Industries: Energy Tax , Tax

March 2008

IRS Ruling Creates Uncertainty Regarding What Constitutes Performance-Based Compensation Under §162(m

- BNA Tax Management Commentaries
Type: Articles
Author(s): Joseph S. Adams , Robert Feldgarden PC , Renata J. Ferrari , Paul M. Hamburger PC , Andrew C. Liazos , Stephen Pavlick PC , William R. Pomierski
Practice Areas & Industries: Employee Benefits & Pensions , Executive Compensation

2007

Date Title
2007

Separate vs. Integrated Contracts, Foreign Currency Contracts Under Code Sec. 1256, Prepaid Forwards and Contingent Exchange Traded Notes

- Journal of Taxation of Financial Products
Type: Articles
Author(s): William R. Pomierski
Practice Areas & Industries: Financial Products, Trading & Derivatives , Tax

2007

Code Sec. 1256 Considerations for ICE Futures and Beyond

- Journal of Taxation of Financial Products
Type: Articles
Author(s): William R. Pomierski
Practice Areas & Industries: Financial Products, Trading & Derivatives , Tax

2007

Interest Rate Hedging Considerations for Corporate Taxpayers

- Journal of Taxation of Financial Products
Type: Articles
Author(s): William R. Pomierski
Practice Areas & Industries: Financial Products, Trading & Derivatives , Tax

2004

Date Title
January - February 2004

"Dividend Relief with Uncertainties for High-Net-Worth Taxpayers"

- Journal of Retirement Planning
Type: Articles
Author(s): Andrea S. Kramer , William R. Pomierski
Practice Areas & Industries: Private Equity , Tax

2002

Date Title
June 2002

"New Hedging Regulations Guidance for U.S. Taxpayers"

- FOW
Type: Articles
Author(s): Andrea S. Kramer , William R. Pomierski
Practice Areas & Industries: Financial Products, Trading & Derivatives , Tax

Spring 2002

“Final Hedging Regulations Fall Short -- Way Short”

- CCH Journal of Taxation of Financial Products
Type: Articles
Author(s): Andrea S. Kramer , William R. Pomierski
Practice Areas & Industries: Financial Products, Trading & Derivatives , Tax

Spring 2002

"Taking Commodities Trading Offshore: The Subpart F Conundrum"

- Taxation of Global Transactions
Type: Articles
Author(s): Sandra P. McGill , William R. Pomierski
Practice Areas & Industries: International Tax , Tax

2001

Date Title
December 2001

"The Tax Angle on Weather Derivatives"

- The Risk Desk
Type: Articles
Author(s): Andrea S. Kramer , William R. Pomierski
Practice Areas & Industries: Energy Tax , Financial Products, Trading & Derivatives , Tax

Spring 2001

"Part Two: A Taxonomy of Financial Product Tax Elections and Identifications"

- Journal of Taxation of Financial Products
Type: Articles
Author(s): Andrea S. Kramer , William R. Pomierski
Practice Areas & Industries: Financial Products, Trading & Derivatives , Tax

March 26, 2001

“Learning Curve: The Tax Angle on Single-Stock Futures Narrow-Based Index Futures”

- Derivatives Week
Type: Articles
Author(s): Andrea S. Kramer , William R. Pomierski
Practice Areas & Industries: Financial Products, Trading & Derivatives , Tax

2000

Date Title
Spring 2000

“Part One: A Taxonomy of Financial Product Tax Elections and Identifications”

- Journal of Taxation of Financial Products
Type: Articles
Author(s): Andrea S. Kramer , William R. Pomierski
Practice Areas & Industries: Financial Products, Trading & Derivatives , Tax

McDermott Will & Emery

McDermott Will and Emery