Webcast: Hot Topics in Tax: New Regulations Under Section 892
Webcasts | April 9, 2026
Join our lawyers for a recorded briefing covering several tax practice topics, including proposed regulations under Section 892 on effective control and debt acquisitions, final regulations under Section 892 on commercial activities, and practical considerations for sovereign wealth funds and their investment partners.
MCLE CREDIT INFORMATION:
This program has been approved for credit in accordance with the requirements of the New York State Continuing Legal Education Board for a maximum of 0.5 credit hour, of which 0.5 credit hour may be applied toward the areas of professional practice requirement. This course is approved for transitional/non-transitional credit.
Gibson, Dunn & Crutcher LLP certifies that this activity has been approved for MCLE credit by the State Bar of California in the amount of 0.5 hour.
Gibson, Dunn & Crutcher LLP is authorized by the Solicitors Regulation Authority to provide in-house CPD training. This program is approved for CPD credit in the amount of 0.5 hour. Regulated by the Solicitors Regulation Authority (Number 324652).
PANELISTS:
Kathryn Kelly is a partner in the New York office of Gibson Dunn and is a member of the firm’s Tax Practice Group. Kathryn represents clients in a broad range of tax matters, including public and private mergers and acquisitions, cross-border transactions, restructurings, and financing transactions.
Daniel Zygielbaum is a partner in the Washington, D.C. office of Gibson Dunn. He practices in the firm’s Tax Practice Group and is also a member of the firm’s REIT Practice Group. Dan’s practice focuses on tax planning for investment funds and real estate, including fund formations, continuation fund transactions, GP-stakes deals, fund recapitalizations, fund secondary transactions, REITs, real estate joint ventures, and cross-border real estate investments. He also advises clients on the tax aspects of financings, public and private M&A, joint ventures, and capital markets transactions, and has represented clients in tax audits and Congressional investigations. Dan’s clients include private equity, real estate and venture fund sponsors, REITs, sovereign wealth funds, real estate investors, developers, managers, and lenders, and other public and private companies.
Yara Mansour is an associate in the New York office of Gibson Dunn. She is a member of the firm’s Tax Practice Group.
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