David Zimmerman will be speaking on a webinar, sponsored by the American Law Institute, on September 3, 2014. Zimmerman will present, as part of a panel, "Horizontal Double Dummy: Happy Marriage of Reorgs and Tax-Free Exchanges."

The program will discuss the historical underpinnings of the horizontal double dummy technique (principles of merger law and capital gains and corporate tax) and possible planning ideas and pitfalls from both the business and the tax perspective.