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Home > Resources > Webinars > Constructive Sales: The Exceptions

Constructive Sales: The Exceptions

Complimentary Webinar

Date:          Wednesday, October 8, 2014
Time:          1:00 pm ET / 10:00 am PT

We had another strong turnout for our 3rd taxable events webinar. Read our post-event blog, Advanced Webinar on Constructive Sale Rule Tackles Tough Concepts

We are always interested in feedback from attendees. If you have any comments or suggestions about the webinar, please e-mail us at webinars@g2ft.com.

For those attendees who want to review the webinar materials or for those unable to attend, we are happy to make available both a webinar recording (directly below) and a pdf of the webinar presentation.

Course Objective
This webinar covers two key exceptions to the Constructive Sale rule the Closed Transaction Exception and Serial Hedge Exception and uses examples to show how to interpret and implement these exceptions when calculating realized gains & losses on investment portfolios.

After this course, participants will be able to:

  • Identify "temporary" hedges and distinguish between these and "true" boxes  
  • Determine when the "Closed Transaction Exception" has been satisfied and a constructive sale may be safely ignored        
  • Apply the "Serial Hedge Exception" rule in the case where the "Closed Transaction Exception" fails but the constructive sale remains exempt     
  • Distinguish between transactions that can cause the exception rules to fail versus those that can instigate new constructive sales      

Expert Speaker
George Michaels, Founder & CEO of G2 FinTech, is an authority on tax analysis of securities transactions. Mr. Michaels shares his subject-matter expertise at industry conferences, and his commentary regularly appears in financial trade and major media publications. He also authors white papers and articles on complex tax issues and industry trends.

Webinar Reviewed by Veteran CPA
C. Daniel Stubbs, Jr. CPA is an Assistant Professor and Director, Master of Accountancy in Financial Accounting, Rutgers Business School. Mr. Stubbs is a former member of the Executive Committee on the NYSSCPA Board of Directors and past Executive Secretary of the NY State Board for Public Accountancy.

Live Q & A: We save time for your questions.

CPE Credit: Webinar attendees can earn 1 CPE credit in the field of Tax.

Who Should Attend?

  • Auditors
  • CFOs
  • Compliance Officers
  • Controllers
  • Fund Accountants
  • Tax Managers
  • Advance Preparation: Working knowledge of Section 1259 of the IRC.

    Program Level: Advanced.

    Instructional Method: Group Internet-Based.

    Conference Policies: For more information regarding complaint and cancellation policies, please contact Amber Yusuf at ayusuf@g2ft.com.

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    If you have any questions, comments or feedback on any of our webinars, please contact us at webinars@g2ft.com