• Events

    BDO events bring our community together in an online and offline setting
    to connect with each other and share insights into the topics and trends.

New Section 385 Proposed Regulations - Changing the Debt-Equity Landscape

August 02, 2016
1:00 PM to 2:30 PM EST

  • Summary
  • Podcast and Materials
Treasury and the IRS issued proposed regulations under Section 385 that would dramatically impact the debt-equity analysis that currently exists. These proposed regulations provide rules that permit the IRS to bifurcate an instrument into part-debt and part-equity, establish documentation and substantiation requirements in order to have an instrument be treated as debt, and provide rules relating to when a debt instrument will automatically be treated as equity. This webcast will provide an overview of these rules and provide illustrations of situations in which a debt instrument will be treated as equity as well as discussing some of the potential implications when debt is recast as equity.
Access the Podcast

Webinar Handout Materials: New Section 385 Proposed Regulations

Note: CPE credit is not available for the podcast.