Interested in training for your team? Click here to learn more

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

Note: CPE credit is not offered on this program

Recording of a 90-minute premium CLE video webinar with Q&A

This program is included with the Strafford CLE Pass. Click for more information.
This program is included with the Strafford All-Access Pass. Click for more information.

Conducted on Tuesday, September 26, 2023

Recorded event now available

or call 1-800-926-7926

This CLE course will guide counsel involved in patent asset transfers, providing a high level overview of tax ownership issues and the tax implications of different types of transfers, including select issues under U.S. tax law such as GILTI and FDII. The panel will address how to ensure the patent is transferred on a tax-advantaged basis.


While transferring IP assets may seem to be a simple task, this simplicity is deceiving. Such transfers are full of legal and tax implications. The tax rules surrounding IP are complex and have not kept up with technology. Understanding IP treatment for tax purposes depends, in part, on the characterization of the transaction. 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 transfer classification may impact the allocation of deductions, withholding taxes, loss offsets, and other tax issues. Patents and IP have unique federal income tax consequences that transferors and transferees must be aware of to ensure the transfer of IP is on a tax-advantaged 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 will also discuss ways to address the tax concerns surrounding patent asset transfers and ensure that the patent transfer is on a tax-advantaged basis.



  1. Ownership: legal vs. tax
  2. Transfer structures and tax implications, including select cross-border impacts and issues under the U.S. tax reform
  3. Best practices to ensure patent transfer is done on a tax-advantageous basis


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 transferors and transferees take to ensure that the transfer of patents is on a tax-advantaged basis?


Fowler, Lynn
Lynn E. Fowler

Kilpatrick Townsend & Stockton

Mr. Fowler focuses his practice on corporate and business tax law. He specializes in helping clients develop and...  |  Read More

Reed, Jeffrey
Jeffrey S. Reed

Kilpatrick Townsend & Stockton

Mr. Reed chairs the firm's State and Local Tax Practice. He helps tax directors, business owners, and individuals...  |  Read More

Tollis, Vanessa
Vanessa Tollis

Gide Loyrette Nouel

Ms. Tollis specializes in the U.S. tax aspects of cross-border transactions, both inbound and outbound. She advises a...  |  Read More

Access Anytime, Anywhere

Strafford will process CLE credit for one person on each recording. All formats include course handouts.

To find out which recorded format will provide the best CLE option, select your state:

CLE On-Demand Video