Industry Issue Resolution Pilot Program under Notice 2000-65
Financial Services Issues

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The following comments are the individual views of the members of the Section of Taxation who prepared them and do not represent the position of the American Bar Association or the Section of Taxation.

These comments were prepared by individual members of the Committee on Banking and Savings Institutions of the Section of Taxation. Principal responsibility was exercised by Henry Ruempler. Substantive contributions were made by Ron Blasi, Hayden Brown, James Dahlberg, David Grant, and Charles Wheeler. The Comments were reviewed by C. Ellen MacNeil of the Section’s Committee on Government Submissions and by Steven D. Conlon, Council Director for the Committee on Banking and Savings Institutions.

Although many of the members of the Section of Taxation who participated in preparing these Comments have clients who would be affected by the federal tax principles addressed by these Comments or have advised clients on the application of such principles, no such member (or the firm or organization to which such member belongs) has been engaged by a client to make a government submission with respect to, or otherwise to influence the development or outcome of, the specific subject matter of these Comments.

Contact:

Henry Ruempler
(202) 327-8383
henry.ruempler@ey.com

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