Taxation of Financial Products & Transactions 2026

Mark and Heta will discuss how the AbbVie decision and other developments around Code section 1234A are affecting financial transactions as diverse as litigation finance to structuring breakup fee arrangements for mergers and acquisitions. Code section 1234A is an override of a tax common law doctrine that treats gains and losses from contracts terminations as ordinary income and loss.

This presentation will be part of the upcoming Practicing Law Conference (PLI) conference, Taxation of Financial Products & Transactions 2026. 

For persons interested in attending the PLI conference, please click here.