ABA Section of Taxation May 2017 Meeting

Washington, D.C.

Cleary Gottlieb partner Erika Nijenhuis was a panelist on the “Application of Section 1001 to Changes to Derivatives” panel at the ABA Section of Taxation 2017 May Meeting on May 12, 2017, in Washington, D.C.

The panel explored the circumstances in which a change to a derivative (including a change occurring pursuant to the derivative’s original terms) will result in a deemed exchange of the derivative for purposes of section 1001.