Publications Memos Go Back Trust Preferred Securities - Enron Case 01.12.99 This memorandum discusses the allowance of interest deductions taken by Enron in connection with two preferred securities transactions entered into in 1993 and 1994. Authors and Contacts Marcy Geller Partner [email protected] +1-212-455-3543 Related Insights 05.30.25 | Publications Tax Court Finds Management Company Limited Partners Do Not Qualify for the Self-Employment Tax Exception 05.28.25 | Publications House Bill Would Eliminate Tax Credits for Most Future Clean Energy Projects 01.17.25 | Publications Treasury Proposes Section 162(m) Regulations to Effect Increase in Number of “Covered Employees” Starting in the 2027 Tax Year Related Services Related Practice Areas Tax