Stephen D. Fisher
Adjunct Professor of Law
Principal, Ernst & Young LLP
B.A. with distinction, Swarthmore College
J.D. cum laude, Harvard Law School
LL.M. in Taxation, Boston University School of Law
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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.
RICs, REITs,and REMICs: LAW TX 921
An overview of the federal income taxation of passthrough entities such as REITs, RICs, and REMICs. The taxation of partnerships and S corporations will also be examined to establish points of comparison. Topics include the integration of the federal corporate and individual income tax, and the various methods through which integration can be achieved. Prerequisites: Introduction to Corporate Tax and Partnership Tax I. Notes: Limited enrollment. Final paper.SPRG 2017: LAW TX 921 A1 , Jan 23rd to Apr 24th 2017
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Taxation of Financial Products: Principles and Application: LAW TX 949
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 IIFALL 2016: LAW TX 949 A1 , Sep 8th to Dec 8th 2016
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