Ponzi Scheme Direct Theft Losses and Losses from Ponzi Scheme Claw Back Payments

Price: $224 OnDemand


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Any Lawyer or Accountant involved in a clawback settlement agreement must, where possible, in the settlement agreement, distinguish between and earmark the two types of clawback that can happen.  There can be a clawback of profits earned from the Ponzi Scheme or a clawback of invested principal. There is a distinctly different tax treatment between the two clawbacks as a general rule; clawbacks allocated to profit losses may be more valuable for larger refunds but also may be more treacherous to deal with. This seminar will also consider the treatment of direct Ponzi Scheme Theft Losses.

Educational Objectives
Gain an understanding and be able to execute on Clawbacks, Mitigation, Ponzi Loss, Clawback for Tax Profits, Clawback for Principal, Safe Harbor and Net Operating Losses.

Who would benefit most from attending this program?
General Law, Business Professionals, Ponzi Victims and CPAs

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Mr. Lehman is a graduate of Georgetown Law School and obtained his Master’s Degree in Taxation from New York University.  He has served as a law clerk to the Honorable William M. Fay, U.S. Tax Court and as Senior Attorney of the Interpretative Division in the Chief Counsel’s Office of the Internal Revenue Service in Washington, D.C., the I.R.S’s internal law firm. 

Mr. Lehman has been practicing in South Florida for over 40 years. During his career his tax practice has caused him to be involved in an extremely wide array of commercial transactions involving an international and domestic client base. 

Mr. Lehman has had extensive experience with all areas of the Internal Revenue Code that apply to American taxpayers and Non-resident aliens and Foreign Corporations investing or conducting business in the United States, as well as U.S. citizens and domestic corporations investing abroad.

Mr. Lehman is licensed to practice in the State of Florida.