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Full-Text Articles in Law

Creative Structures For The Disposition Of Real Estate (Slides) Nov 2007

Creative Structures For The Disposition Of Real Estate (Slides)

William & Mary Annual Tax Conference

No abstract provided.


Creative Structures For The Disposition Of Real Estate: Extracting Equity On A Tax-Free Basis, Blake D. Rubin, Andrea M. Whiteway, Jon G. Finkelstein Nov 2007

Creative Structures For The Disposition Of Real Estate: Extracting Equity On A Tax-Free Basis, Blake D. Rubin, Andrea M. Whiteway, Jon G. Finkelstein

William & Mary Annual Tax Conference

No abstract provided.


Naked And Covered In Monte Carlo: A Reappraisal Of Option Taxation, Eric D. Chason Jul 2007

Naked And Covered In Monte Carlo: A Reappraisal Of Option Taxation, Eric D. Chason

Faculty Publications

The market for equity options and related derivatives is staggering, covering trillions of dollars worth of assets. As a result, the taxation of these instruments is inherently important. Moreover, the importance is made even more acute by the use of options in creating more complex transactions and in avoiding taxes. Consider an equity call option, which entitles, but does not obligate, its holder to buy stock at a set price at a set time in the future. Option theory gives us a way to break the option down into more fundamental units. For example, an equity call option over 10,000 …


The Tax Consequences Of The Statutory Right Of Redemption In Property Foreclosures, C. Barrett Pasquini Mar 2007

The Tax Consequences Of The Statutory Right Of Redemption In Property Foreclosures, C. Barrett Pasquini

William & Mary Law Review

No abstract provided.


Why Pension Funding Matters, Eric D. Chason Jan 2007

Why Pension Funding Matters, Eric D. Chason

Faculty Publications

No abstract provided.