Final Section 162(f) Regulations on Fines, Penalties and Other Amounts Have Broad Application [CC]

    Final Section 162(f) Regulations on Fines, Penalties and Other Amounts Have Broad Application [CC]
    CLE 90 min

    Final Section 162(f) Regulations on Fines, Penalties and Other Amounts Have Broad Application [CC]

    An update on Section 162(f) regulations related to fines.

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    Closed Captioned.

    IRS Regulation author(s) will provide insights into the final Section 162(f) regulations related to fines, penalties and certain other amounts. These significant regulations more fully implement changes made by the Tax Cuts and Jobs Act and require important coordination of tax department personnel with their legal teams as lawsuit and/or settlement activity progresses to ensure eligible amounts that are the exception to non-deductibility can receive optimal tax treatment. Special emphasis will be placed on understanding the nature of the amounts at issue, including when the government potentially may be viewed as a party to the lawsuit or settlement. (This webinar will be held after release of the final regulations.)

    Speakers:
    Connie Cunningham, BDO, Los Angeles, CA
    Susan Grais, EY, Washington, DC
    Rayth Myers, EY, Washington, DC

    Product Details

    Panelists

    Connie Cheng, Ian Heminsley, Rayth T Myers, Sharon Yvonne Horn, Susan Minasian Grais

    Sponsors

    Section of Taxation

    Product Code

    TX2102W01OLC

    Duration

    90

    Publication Date

    2/11/2021 12:00:00 AM

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