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Tuesday, November 03, 2009
Morgan Housel :: Townhall.com Columnist
Goldman Sachs vs. the Tax Man
by Morgan Housel
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I don't consider myself a Goldman Sachs (NYSE: GS) conspiracy theorist, but I know there are legions of them out there, and I understand where they're coming from. Goldman has money. It has influence. It has connections. It has talent. Regulators dictating its future are often Goldman alumni themselves. As corny as it is, there's some truth to the nickname "Government Sachs."

Goldman, you'd think, knows this, and would tread softly around its ties to Washington, avoiding a bigger PR nightmare than it already has on its hands.

But sometimes it feels like it's purposely launching fodder at the conspiracy theorists. Case in point: Word yesterday that it wants to buy tax credits from Fannie Mae (NYSE: FNM) -- which, we'll remind you, is almost entirely owned by the U.S. Treasury.

The deal would go something this like: Fannie Mae got its hands on a bunch of tax credits over the years. But since it's light years away from profitability, those tax credits, in Fannie's eyes, are useless. Goldman, on the other hand, is making money hand over fist. By buying the credits at a discount to face value, Goldman gets to offset its tax bill, while Fannie gets cash for an otherwise worthless asset. Fannie Mae benefits. Goldman Benefits. Everyone's happy.

But whether or not this is a legitimate business transaction (and it is) means squat to the pitchfork-wielders that see the situation going down like this:

"Hey, Treasury."                                                                             

"Yes, Goldman?"  

"Look, we just made an ungodly amount of money thanks to all the help you've given us over the past year. That means big taxes. We get irritable when non-bonus money leaves our bank account, so we've got a plan.

"I'm listening."

"We'll owe you $1.5 billion in taxes next quarter. How about this: We'll buy $1 billion worth of tax credits from you for $500 million, and in turn, our tax bill gets cut down to $500 million. Oh, heck, that's confusing. Let's cut the middleman out: We rightly owe you $1.5 billion. How about we just send you a check for $1 billion, we'll all high-five each other, throw back some shots, and call it even. Capiche?"*

"Done deal." Continued...

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About The Author

Morgan Housel is a Motley Fool contributor.

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