Private Investment Fund Tax and Accounting Forum

Overview


William R. Pomierski will present “Notional Principal Contracts — Separating Fact from Fiction” at the Private Investment Fund Tax and Accounting Forum.

Topics will include:

  • What is the status of the proposed regulations?
  • Is there a difference in how trader funds and investor funds are treated?
  • Can the wait and see method still be used?
  • How are bullet swaps treated under proposed regulations and does it matter?
  • How should nonperiodic payments be treated?
  • What is a termination payment and how is it distinguished from other payments?
  • Impact of 871(m)
  • Tax clauses in swap contracts

 

Dig Deeper

Chicago, IL / Speaking Engagements / September 2, 2020

Practiscing Law Institute: International Tax Issues 2020

Grand Cayman, Cayman Islands / Speaking Engagements / December 5, 2019

Cayman Captive Forum 2019: Federal & State Tax Update

Grand Cayman, Cayman Islands / Speaking Engagements / December 4, 2019

Cayman Captive Forum 2019: Group Captive Disclosure and Tax Issues for Participants/Members