Alliance for Tax, Legal, and Accounting Seminars
&
Structured Finance Institute

• The classic
• The new world
• Pre-sales
• Soft money: general issues
• Soft money: resources
• Treaty co-productions
• Economic co-production

Patricia V. Mayer, Mitchell Silberberg & Knupp LLP, Los Angeles, CA

The Road Ahead for the Global Entertainment Industry
A 19-page handout

• Entertainment industry in solid growth phase with minor slow down in 2009-10
• Digital technologies becoming established; lucrative distribution channels are changing the way consumers acquire content
• Asia Pacific remains the fastest growing region led by explosive growth in China and India
• Central and Eastern Europe and Latin America provide strong growth
• U.S. remains the largest, but slowest growing

Warren Nimchuk, PricewaterhouseCoopers, Vancouver, BC

The Role of the Completion Guarantor in International Film Financing
A 25-page handout

• Completion guaranty
• Essential items for initial evaluation
• Documentation checklist (production and legal)
• The agreements
• Guarantor’s role
• Film production financing checklist

Fred Milstein, CineFinance, Los Angeles, CA
Joan Stigliano, U.S. Bank, Los Angeles, CA

Recent Financing Trends
A 3-page handout

• Private equity trends
• German tax deals
• U.K. tax deals
• Video on demand
• Equity from advertisers
• The death of section 181

Schuyler Moore, Strook, Strook & Lavan, Los Angeles, CA

Motion Picture Finance and Private Capital Markets
An 8-page handout

• Selected film finance transactions
• Why slate financing? Why now?
• Investment opportunity
• Key players
• Transaction types

Laura Fazio, Deutsche Bank, New York, NY

Top 10 Mistakes to Avoid Making With Production Incentives
A 5-page handout

• Legislation
• Laws
• Regulations
• Costs

Mary Ann Hughes, The Walt Disney Company, Burbank, CA

Combining Tax Credits from Different Jurisdictions
A 7-page handout

• Tax credit issues around the world
• Using tax credit work with international productions
• Combining tax credit incentives
• Overview of revised DTI Film Financing Incentive effective Feb 1, 2008

Vinca Liane Jarrett, Esq, FilmPro Finance, Los Angeles, CA and the Law Offices of Vinca Jarrett & Associates, Boston, MA

Funding Your Feature Film & Television Projects Using Tax Credits
A 20-page handout

• Why utilize state tax credits
• Different state incentives
• How monetization works

Vinca Liane Jarrett, Esq, FilmPro Finance, Los Angeles, CA and the Law Offices of Vinca Jarrett & Associates, Boston, MA

Canada
A 26-page handout

• Production activity in Canada
• Types of Canadian production incentives
• Canadian owned and controlled productions
• Canadian context tax credits
• International treaty co-productions
• CRTC co-ventures
• Production services tax credits

David Zitzerman, Goodmans LLP, Toronto

Germany
A 33-page handout

• DFFF: executive summary
• Qualifying criteria
• U.S. producer: access to DFFF through co-production
• Access to increased rebate

Dr. Hans Radau, Norr Stiefenhofer Lutz, Germany

Australia
A 12-page handout

• Producer tax offset
• Location tax offset
• PDV tax offset

Karen Robson, Pryor Cashman, Los Angeles

New Zealand
An 8-page handout

• Large budget screen production
• Post, digital and visual effects
• New Zealand Film Commission

Karen Robson, Pryor Cashman, Los Angeles

Irish Production Incentives
A 7-page handout

• Section 481
• Section 481 – eligible firms
• Section 481 mechanics
• Irish film board

Conor O’ Brien, KPMG LLP, Ireland

Hungary
An 8-page handout

• Business lines
• Film related tax incentives
• Indirect subsidies

Dr. Agnes Kiss, RC Consulting, Hungary

Navigating the World’s Film Festivals and Film Markets
A 15-page handout

• Ways of offering films to the global marketplace

Mitch Levine, Film Festival Consulting Group, Los Angeles, CA

U.S. Federal and State Tax Considerations Regarding Film/Motion Picture Industry
A 10-page handout

• Capitalization of direct and indirect costs
• Section 181 treatment of certain qualified film & TV productions
• Section 199-domestic production deduction
• Development costs - accounting rule
• Talent related issues

Chris Pimlott, Ernst & Young LLP, Los Angeles, CA

U.S. Tax Planning for Domestic and Cross-Border Services of Athletes, Entertainers, and other Entertainment-Industry Service Providers
A 33-page handout

• Domestic planning
• International planning
• Inbound planning for the international service provider
• Outbound tax planning
• U.S. wage withholding

Paul A. Sczudlo, Esq, Loeb & Loeb LLP, Los Angeles, CA

“The Tudors” International Treaty Co-Production Structure
A 1-page handout

• Diagram/schematic

David Zitzerman, Goodmans, LLP, Toronto