Patent Asset Transfers: Tax Implications of Patent Sale, License, Cost Share Arrangement, Contribution

A live 90-minute CLE webinar with interactive Q&A


Tuesday, October 10, 2017
1:00pm-2:30pm EDT, 10:00am-11:30am PDT

Early Registration Discount Deadline, Friday, September 22, 2017


This CLE webinar will provide guidance to counsel involved in patent asset transfers on tax ownership issues and the tax implications of different types of transfers. The panel will address how to ensure the patent is transferred on a tax advantaged basis.

Description

While transferring IP assets may seem to be a simple task, this simplicity is deceiving. Such transfers can be filled with legal and tax implications. The tax rules surrounding IP are complex and have not kept up with technology. Understanding how IP is treated for tax purposes depends, in part, on how the transaction is characterized. Additionally, recognizing and comprehending the difference between legal ownership and tax ownership is critical. Legal ownership and tax ownership may not be with the same person or entity.

Regardless of the type of patent transfer, there will be tax consequences. The type of transfer classification may impact allocation of deductions, withholding taxes, loss offsets, and other tax issues. Patents and other IP have unique federal income tax consequences that transferors and transferees must be aware of to ensure that IP is transferred on a tax advantageous basis.

Listen as our authoritative panel of tax attorneys examines tax ownership issues and the tax implications of different types of patent transfers, including sales, licenses, and contributions. The panel would also discuss ways to address the tax concerns surrounding patent asset transfers and ensure that the patent is transferred on a tax advantageous basis.

Outline

  1. Ownership—legal vs. tax
  2. Transfer structures and tax implications
  3. Best practices to ensure patent transfer is done tax advantageous basis

Benefits

The panel will review these and other key issues:

  • How does ownership differ under the tax rules?
  • What impact does the type of transfer have for tax purposes?
  • What steps can counsel to both transferors and transferees take to ensure that patents are transferred on a tax advantaged basis?

Faculty

Lynn E. Fowler, Partner
Kilpatrick Townsend & Stockton, Atlanta

Mr. Fowler focuses his practice on corporate and business tax law. He specializes in helping clients develop and implement tax-efficient strategies for varied business formation, financing, operations, and disposition transactions. He has significant experience in advising clients to qualify for a variety of federal income tax credits. He has also been the lead tax advisor on numerous taxable and tax-free M&A transactions as well as a variety of other strategic corporate transactions.

Vanessa Tollis, Partner
Gide Loyrette Nouel, New York

Ms. Tollis specializes in the U.S. tax aspects of cross-border transactions, both inbound and outbound. She advises a wide range of U.S. and foreign clients on tax planning for starting or expanding operations abroad or in the U.S. market, including through mergers, acquisitions, reorganizations, and joint ventures, and she advises both participants and sponsors in the global capital markets on securities offerings and tax efficient structured finance, including cross border securitizations. 


Live Webinar

Live Webinar $247.00

Includes Early Discount Savings of $50.00 (through 09/22/17)

Add a colleague on the same connection in the same room for only $97.00 in the shopping cart or by calling customer service.

This webinar is eligible for at least 1.5 general CLE credits.

CLE credits are not available for PR.

*In KS, OH, PA, for more than 1 attendee on the connection you must contact Strafford CLE via email or call 1-800-926-7926 ext. 35 prior to the program for special instructions.


Recordings

CLE On-Demand - Streaming Video

Includes recorded streaming video of full program plus PDF handouts.

On-demand is the only recorded format recognized for CLE credits in DE, IN, KS, LA, MS, NC, OH, OK, SC, TN, VA, WI.

AK, AZ, CA, CO, CT, DE, FL, GA, HI, IA, ID, IL, IN*, KS, KY, LA, ME, MN, MO, MT, NC, ND, NH**, NJ, NM, NV, NY, OH*, OK, OR, PA, SC, TN, TX, UT, VA, VT, WA, WI, WV, WY (Note: Some states restrict CLE eligibility based on the age of a program. Refer to our state CLE Map for additional information.)

*Only available for attorneys admitted for more than two years. For OH CLE credits, only programs recorded within the current calendar year are eligible - contact the CLE department for verification.

**NH attendees must self-determine if a program is eligible for credit and self-report their attendance.

CLE On-Demand Video $247.00
Available 48 hours after the live event

Includes Early Discount Savings of $50.00 (through 09/22/17)

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Recorded Event

Includes full event recording plus handouts (available after live webinar).

Strafford is an approved provider and self-study CLE credit is available in most states.

AK, AZ, CA, CO, CT, FL, GA, HI, IA, ID, IL, KY, ME, MN, MO, MT, ND, NJ, NM, NY, OR, PA, TN, TX, UT, VT, WA, WV, WY (Note: Some states restrict CLE eligibility based on the age of a program. Refer to our state CLE Map for additional information.)

Strafford will process CLE credit for one person on each recording.

Additional copies of a recording can be purchased at a discount. Please call Strafford Customer Service toll-free at 1-800-926-7926 ext 10 or email customerservice@straffordpub.com to place your order.

Recorded Webinar Download $247.00
Available 48 hours after the live event

Includes Early Discount Savings of $50.00 (through 09/22/17)

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Recorded Audio Download (MP3) $247.00
Available 24 hours after the live event

Includes Early Discount Savings of $50.00 (through 09/22/17)

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DVD (Slide Presentation with Audio) $247.00 plus $9.45 S&H
Available ten business days after the live event

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Registration Plus Recorded Event

Best value!

Live Webinar & Webinar Download $344.00

Includes Special Savings of $250.00 (through 09/22/17)

Live Webinar & Audio Download $344.00

Includes Special Savings of $250.00 (through 09/22/17)

Live Webinar & DVD $344.00 plus $9.45 S&H

Includes Special Savings of $250.00 (through 09/22/17)


Webinar

Strafford webinars offer several options for participation: online viewing of speaker-controlled PowerPoint presentations with audio via computer speakers or via phone; or audio only via telephone (download speaker handouts prior to the program).  Please note that our webinars do not feature videos of the presenters.

Early Registration
Discount Deadline
September 22, 2017
(about 9 hours)

or call 1-800-926-7926

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or call 1-800-926-7926

Customer Reviews

I liked the practical insights, particularly when tied to cases the presenters had worked on.

Michael Gray

Kohler

Strafford provided an enthusiastic presentation that focused on patent practice, not theory.

David H. Vance

Vance Intellectual Property

This was the first time our firm participated in a Strafford Webinar and it was very successful.

Cynthia Leonard

Birch, Stewart, Kolasch and Birch

The speakers were good and the topic was not something covered in other seminars / webinars.

Ronald Yano

Loeb & Loeb

The seminar wasn't presented like a law school class full of hypotheticals and ideal responses. The presenters discussed actual scenarios that we may face and the most practical way to address them.

Anna Miller

Holland & Hart

or call 1-800-926-7926

Patent Law Advisory Board

Charles S. Baker

Partner

Locke Lord

David S. Bloch

Partner

Winston & Strawn

Irah H. Donner

Partner

Manatt

Ian N. Feinberg

Partner

Feinberg Day Alberti & Thompson

Anthony J. Fitzpatrick

Partner

Duane Morris

David Segal

Senior IP Counsel

Intel

Astrid R. Spain

Partner

Jones Day

Mark P. Wine

Partner

Orrick

or call 1-800-926-7926

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Strafford webinars are backed by our 100% Unconditional Money-Back Guarantee: if you are not satisfied with any of our products, simply let us know and get a full refund. For more information regarding complaints and refunds, please contact us at 1-800-926-7926 ext 10. Complaints regarding this program can be submitted via the course evaluation found in the “Thank you” e-mail at the end of the course.