Stephen D. Fisher

Adjunct Professor

Principal, Ernst & Young LLP

BA with distinction, Swarthmore College
JD cum laude, Harvard Law School
LLM in Taxation, Boston University School of Law

Areas of Interest
Tax Law

Mr. Fisher is a tax principal in the Boston office of EY LLP, where he provides compliance, transactional and advisory support to both registered and unregistered investment fund clients. Prior to joining EY, Mr. Fisher spent 18 years at Fidelity Investments, where he was senior vice president and deputy general counsel and head of the Mutual Fund Tax Group in the Legal Department.

Mr. Fisher has extensive experience in the creation, negotiation and analysis of complex financial products, and in the structuring of non-standard investment vehicles. He has testified before Congress and has worked with Congressional, Treasury and IRS personnel on numerous tax-related legislative and regulatory items affecting the financial services industry. He has received three patents for financial-services-related inventions. He is a frequent speaker at professional conferences and has had articles published on a variety of tax topics. Before joining Fidelity, Mr. Fisher was in private practice at a major Boston law firm. Mr. Fisher has been a member of the adjunct faculty since 2005.


2 credits

An in-depth study of the "nuts and bolts" of the taxation of financial products. The course, which is designed to provide a hands-on knowledge-base for current and aspiring financial-services tax professionals, will have three main components. It will begin with a comprehensive examination of the taxation of debt instruments, with an intensive review of original issue discount and related rules. Next, it will turn to the taxation of derivatives, including options, forwards, futures, swaps and variable annuities. It will conclude with a review of the federal government's response to perceived abuses involving financial instruments, covering areas including constructive sales, constructive ownership transactions and the tax shelter regulations. Some use of a financial calculator or spreadsheets will be required. The course is intended to complement TX 917 Taxation of Financial Products: Policy and Theory and may be taken either prior or subsequent to that class or on a stand-alone basis. Prerequisite or corequisite: Federal Income Taxation I and II

Online section not open to JD students.

FALL 2016: LAW TX 949 A1 , Sep 8th to Dec 8th 2016
Days Start End Credits Instructors Bldg
Thu 4:20 pm 6:20 pm 2 Stephen D. FisherTBA LAW
FALL 2016: LAW TX 949 OL , Sep 8th to Dec 8th 2016
Days Start End Credits Instructors Bldg
ARR TBD TBD 2 Stephen D. FisherTBA
View all profiles