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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


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.


  • 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)

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