Spring Tax Seminar

May 19, 2016
New York, New York

On May 19, Mr. Hochberg spoke at the Spring Tax Seminar of the Wall Street Tax Educational Corp. and the Wall Street Tax Association on the topic of “The Proposed Section 305(c) Regulations.” The presentation addressed the impact of recently issued rules that address the circumstances under which holders of convertible debt will treated as receding deemed dividends upon a conversion rate adjustment to the terms of the debt and the related withholding obligations of financial institutions in respect of such deemed dividends.