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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, J.D., LL.M. (Taxation),
Partner, Washington National Tax,
KPMG
David
H. Kirk,
CPA/PFS, J.D., LL.M., CFP,
National Tax Partner,
Ernst & Young LLP