Tax Conferences in July

Tax attorneys William Sherman, Logan Gans, Michael Karlin and Sean Tevel will participate in the NYU School of Professional Studies' Tax Conferences in July, which will focus on international tax issues affecting multinational businesses, investors and high-net-worth individuals. Sessions throughout the conferences will address controlled foreign corporations, cross-border investment planning, outbound structuring considerations, international mergers and acquisitions (M&A) and U.S. real estate investments by foreign persons. Mr. Sherman will also once again serve as a program co-chair, and 2026 marks his 30th consecutive year in that role.

Session Times and Topics

Controlled Foreign Corporations
July 21, 2026 | 8:45 – 10:15 a.m., 10:30 a.m. – 12:00 p.m.
Speaker: Logan Gans

This session will examine the tax regimes applicable to U.S. shareholders of controlled foreign corporations (CFCs), including ownership and attribution rules, Subpart F income, net CFC-tested income (NCTI) and Section 956 inclusions. Mr. Gans will also discuss developments under the One Big Beautiful Bill Act (OBBBA), along with considerations involving Section 962 elections, previously taxed earnings and profits (PTEP), Section 245A dividends received deduction and Section 1248 dividend recharacterization.

Case Studies for Outbound and Inbound Investment
July 22, 2026 | 3:00 – 4:30 p.m.
Speaker: William Sherman

Drawing on concepts explored throughout the conference, Mr. Sherman's session will apply international tax principles to real-world outbound and inbound investment scenarios. Through practical case studies, attendees will gain an integrated understanding of the tax considerations and planning strategies that arise in cross-border transactions.

Outbound Planning and Choice of Entity Considerations for Individuals
July 23, 2026 | 11:45 a.m. – 1:00 p.m.
Speaker: Michael Karlin

This panel will explore the challenges faced by individuals who own foreign corporations directly or through pass-through entities, such as partnerships and S corporations. Discussion topics will include the impact of tax reform legislation, planning opportunities for individual investors and strategies to address unintended consequences associated with cross-border ownership structures.

International Mergers and Acquisitions: U.S. Tax Considerations and Planning Techniques
July 23, 2026 | 2:15 – 3:30 p.m., 3:45 – 4:30 p.m.
Speaker: William Sherman

Attendees will hear an overview of tax planning considerations associated with international mergers and acquisitions (M&A), including taxable and tax-free acquisitions, CFC issues, holding company structures and inversion transactions. This presentation will also explore debt-equity regulations, hybrid instruments, Organization for Economic Cooperation and Development (OECD) Base Erosion and Profit Shifting (BEPS) initiatives, base erosion anti-abuse tax (BEAT) considerations and recent legislative developments affecting cross-border transactions.

"FIRPTA" Rules and Planning Applicable to Foreign Persons Investing in U.S. Real Estate
July 24, 2026 | 10:30 a.m. – 12:15 p.m.
Speaker: Sean Tevel

Mr. Tevel's session will address key aspects of the Foreign Investment in Real Property Tax Act (FIRPTA), including the treatment of U.S. real property interests and disposition rules applicable to foreign investors. Panelists will also review planning considerations involving real estate investment trusts (REITs), publicly traded companies, domestically controlled REITs, qualified pension funds, foreign sovereign investors, and available treaty and withholding tax exemptions.