Tyler Arbogast

About Tyler Arbogast

Tyler L. Arbogast is a principal in the National Tax Department of Ernst & Young LLP specializing in the taxation of financial instruments and products. He is the former Chair of the Committee on Financial Institutions & Products for the American Bar Association Tax Section. He is a contributing author to the treatise Federal Income Taxation of Debt Instruments, published by CCH, a co-author of several articles related to financial products, and has spoken a number of times at tax industry meetings on topics related to debt instruments, financial products, and related issues. Tyler advises issuers and holders with respect to debt structuring, refinancing, restructurings, and workouts. His work also includes tax structuring related to an array of complex financial products for issuers, credit funds, hedge funds, and financial institutions. Tyler received his B.B.A. with special distinction from the University of Oklahoma in 2006 and his J.D. from Boston College Law School in 2009.

Experience

1. Principal - National Tax Department

   EY

   Jul 2022 — Present · Indianapolis, IN, US

   Member of the Capital Markets Tax Practice specializing in the US federal income taxation of domestic and international financial products, transactions, and structures. Subject matter areas include AHYDOs, bad debts, basis reporting for debt instruments, bond premium, contingent payment debt instruments, corporate acquisition indebtedness, debt modifications and restructurings, debt v. equity, derivatives, discharge of indebtedness income, foreign currency transactions, inflation-indexed debt, integrated debt instruments, imputed interest, mark-to-market accounting, market discount, notional principal contracts, original issue discount, recapitalizations, tax hedging rules, straddle rules, and variable rate debt instruments.

Education

• University of Oklahoma

  BBA with special distinction, Accounting and Management of Information Systems

  2002 — 2006

• Boston College Law School

  J.D., Law

  2006 — 2009

Skills

• Legal Writing
• Financial Reporting
• Accounting
• Due Diligence
• Legal Research
• Tax
• Fin 48
• Tax Law
• Corporate Tax
• Tax Advisory
• Tax Research
• Big 4
• Us Tax
• Tax Accounting
• International Tax
• Income Tax