Description
During this session we will dive further into the reporting requirements for the program-related investments discussed in the case study from both the financial statement and tax perspective. We will discuss additional legal considerations based on the nature of the program-related investment. We will also highlight other possible structures for program-related investments and the reporting implications for those structures.
Learning Objectives:
- Identify the reporting mechanics for both U.S. GAAP financial statements and IRS requirements with respect to program-related investments.
- Discuss best practices with respect to anticipating questions that your auditors or tax preparers may have with respect to program-related investments.
- Discuss legal considerations related to different types of structures and what type of due diligence is necessary to ensure a smooth transaction.
Speaker(s):
- Tomer
Inbar,
J.D.,
Partner,
Morgan, Lewis & Bockius LLP
- Candice
Meth,
CPA, MBA,
Partner,
EisnerAmper
- Craig
Fields,
Assistant Controller,
The Kresge Foundation
- Aaron
Seybert,
JD,
Managing Director,
Kresge Foundation
Category:
General Session (Online)
