Larry J. Gelbfish specializes in the taxation of sophisticated financial products, including asset backed securities, mortgaged backed securities and derivatives. He has principal responsibility for tax matters relating to the firm's Structured Finance practice.
Mr. Gelbfish’s areas of experience include all the tax aspects of issuing and owning REMIC interests, asset back securities, CMOs, CLOs, swaps and other notional contracts, convertible debentures, preferred stock, contingent payment obligations, warrants, options and REITs.
Selected Publications
- "The Many Facets of FASITs," The National Law Journal, March 1997 - co-author
- Chapter entitled "Recent Tax Developments Affecting Structured Finance Transactions," Recent Developments In The Fixed Income Market, (Irwin Professional Publishing 1996) - co-author
- "Uncollectible OID; To Accrue or Not To Accrue?," Journal of Taxation, March 1996 - co-author