Ofer Lion to Present "Mergers, Acquisitions/Dispositions & Schedule N: Structuring and Compliance Considerations with New or Restructured Ventures" at AICPA Not-for-Profit Industry Online Conference

Ofer Lion, partner in Seyfarth's Corporate department and co-chair of the firm's Tax-Exempt Organizations team, will present "Mergers, Acquisitions/Dispositions & Schedule N: Structuring and Compliance Considerations with New or Restructured Ventures" at the AICPA Not-for-Profit Industry Online Conference on June 23, 2020.

The presentation agenda is:

1. Part I – General Considerations, Profits and UBIT
   
   1. UBIT and debt-financed income
   2. Allocating deductions between related and unrelated uses
   3. UBIT silos and NOLs – NEW RULES
   4. Excise Tax Considerations
2. Part II – Corporate Transactions, Structures, and Tax Impact
   
   1. Deal Structures and Tax Impact (Mergers, Asset Deals, Conversions, etc.)
   2. Private Inurement, Self-Dealing and Excise Taxes in Transactions
   3. Attorney General Notice & Consent / Disclosure
   4. Impact on Tax-Exempt Status, Public Charity Status, Charitable Contributions
   5. Governmental Disclosures and Reporting
3.  Part III – Strategies for Auditing and Monetizing IP and Other Assets
   
   1. Overview – monetizing IP
   2. Renting out your underutilized assets (property and people)
   3. Reducing overhead – asset dispositions
4.  Part IV - Joint Ventures / Cost-Sharing Agreements / Outsourcing
   
   1. Governmental Disclosures and Reporting