0      0

2021 AICPA & CIMA National Tax & Sophisticated Tax Conferences with Private Foundation Summit


NTA2114 - Using (Rather Than Losing) Losses for Individual Taxpayers


Nov 15, 2021 4:05pm ‐ Nov 15, 2021 5:20pm

Description

Overview of the application of certain loss limitation provisions which impact individual taxpayers with pass-through ownership (including as a result of basis, at-risk, passive activity, and excess business loss limitations).  Session will consider various opportunities to maximize the utiliation of attributes resulting from the limitation of losses.

Learning Objectives:
  • Provide an overview of certain loss limitations (including under sections 704(d), 1366(d), 465, 469 and 461(l), among others).
  • Analyze various opportunities to utilize attributes resutling from the limitation of losses.

Speaker(s):

  • Rob Keller, CPA, JD, LL.M. (Taxation), Partner, Washington National Tax, KPMG
  • David H. Kirk, J.D., LL.M. Taxation, National Tax Partner, Ernst & Young LLP
  • Tony Nitti, CPA, Partner, RubinBrown
Tags: National Tax
Category: Concurrent Session (Onsite and Online)

You must be logged in and own this session in order to post comments.