Tim Chan

Tim is a managing director in the Passthroughs Group of KPMG's Washington National Tax practice. He works with partnership clients across a variety of industries, modeling the tax consequences of partnership transactions, developing complex allocation templates, and writing memorandums and opinions on partnership technical issues. He is a member of the AICPA's Partnership Tax Technical Resource Panel.

Tim has extensive experience with oil and gas partnerships, multi-national joint ventures, real estate, and private equity. He is a subject matter expert section 199A (pass-through deduction), section 163(j) (interest expense limitation), the centralized partnership audit rules, and partnership reporting matters, including the Schedules K-2 and K-3. He has a deep background in leveraging technology to solve complex technical issues for clients.

Tim drafted significant portions of the American Bar Association comment letters on section 163(j) and tax basis capital account and the AICPA comment letters on Schedules K-2 and K-3. He has also participated in comments with respect to the new partnership audit rules to help resolve potential client issues. He has spoken at the American Bar Association and AICPA annual meetings, Tax Executive Institute seminars, and the International Tax Institute. He also has coauthored articles on partnership tax topics, including various tax reform matters, oil and gas depletion, and tax reporting and compliance issues.