Foley Partners Douglas E. Spelfogel and Mark J. Wolfson led panel discussions. Doug Spelfoegel’s program was entitled, “It Seems Like Old Times: CMBS Defaults, Workouts, and Liquidations”. Mark Wolfson’s program covered, “Business Law Updates”.
Judicial co-chairs were Bankruptcy Judges Robert A. Mark (Miami) and Brian Tester (Puerto Rico). The Symposium featured sessions that took an in-depth look at cross border insolvency issues, as well as what to expect in 2010 financing. A “Views from the Bench” discussion featured five bankruptcy judges.
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Foley Viewpoints
Recent IRS Guidance on Branch Profits Tax Treaty Benefits for Foreign Reverse Hybrid Entities
The IRS recently issued a Chief Counsel Advice Memorandum (AM 2025-002) (the CCA) that provides helpful guidance regarding the application of the branch profits tax (BPT) in connection with reverse foreign hybrid (RFH) entities and U.S. income tax treaties with foreign countries.
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Foley Career Perspectives
Foley Attorneys Deepen Boys & Girls Clubs of America Partnership
As the first and only law firm to partner with BGCA on a national scale, Foley supports the organization's youth leadership development strategy through programs and initiatives that open doors for the next generation to thrive.
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Ninth Circuit Hears Oral Argument in Challenge to California Climate Disclosure Laws SB 261 and SB 253; No Ruling Yet
On January 9, 2026, a three-judge panel for the U.S. Court of Appeals for the Ninth Circuit heard oral argument in a challenge to…