About the Contributors
Micah Bloomfield has a broad-based practice, with a particular emphasis on financial products, including asset-backed securities transactions, life settlement transactions, and structured notes. He has considerable experience with tax issues that come up in bankruptcies or pre-bankruptcy workouts, and with hedge fund and other private equity funds.
Mr. Bloomfield also has advised dealers and other participants in numerous swap and other derivatives transactions. In connection with cross-border swap transactions, he drafted model tax modules that can be used for negotiating ISDA tax representations and related tax forms. He is an active member of ISDA’s tax committee. Recent projects include:
• Co-authoring a revision of Real Estate Investment Trusts (Securities Law Series).
• Helping formulate a Special Report of the New York State Bar Association on the taxation of life settlements.
• Commenting on legislation that would provide voluntary tax assessments to fund loans to retrofit buildings with renewable-energy and energy-saving devices.
Michael V. Fasano is president and CEO of Fasano Associates, a leading underwriting consulting firm providing life expectancy estimates to the life settlement industry. He has served on the Board of the Life Insurance Settlement Association (LISA) for the past four years, where he served on the Membership Committee and chaired LISA’s Task Force developing best practice standards for life expectancy providers. He also is a ...

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