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August 3, 2020
2020-1969

Monday, August 10 | Final and proposed Section 163(j) regulations address questions on business interest expense limitation (12 pm ET)

Please join our panelists for an in-depth discussion of the recently released final and proposed Section 163(j) regulations, which address the business interest expense limitation. The final regulations largely adopt proposed regulations issued in 2018 but include several important modifications, including a modified definition of interest and an interest anti-avoidance rule. In addition, the proposed regulations include substantially new guidance regarding the application of Section 163(j) to partnerships and controlled foreign corporations.

Date: Monday, 10 August 2020

Time: 12:00-1:30 p.m. EDT New York; 9:00-10:30 a.m. PDT Los Angeles

Registration: View archive here.

Panelists

Arlene Fitzpatrick, National Tax Department — International Tax and Transaction Services, Ernst & Young LLP

Lee Holt, National Tax Department — International Tax and Transaction Services, Ernst & Young LLP

Mark Opper, National Tax Department — Passthrough Transactions Group, Ernst & Young LLP

Colleen Zeller, National Tax Department — International Tax and Transaction Services, Ernst & Young LLP

Moderator

Craig Hillier, EY Americas International Tax and Transaction Services Leader

CPE credit offered: 1.5. Recommended field of study: Taxes. Learning objective: Discuss the issues that taxpayers with business interest expense should consider in light of the final and proposed tax regulations. This intermediate level, group internet-based course has no prerequisites or advanced preparation. Final CPE award to be based on content, polling and length of participation. See CPE FAQ for more information.

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