Description

A refresher on certain historical loss limitations and an update on recent changes to new loss limitations, as applied at the individual taxpayer level.

Learning Objectives:

• Review certain loss limitations for individual taxpayers, such as basis limitations, at-risk limitations, and passive activity loss limitations.
• Analayze how new loss limitations under the TCJA (as modified by the CARES Act) should now be applied at the individual taxpayer level.

Speaker(s):

• Troy Lewis, CPA, CGMA, Associate Teaching Professor, BYU
• Rob Keller, CPA, Managing Director, Washington National Tax, KPMG
• David H. Kirk, EY

Category: Concurrent Session (Online)