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Final Section 162(f) Regulations on Fines, Penalties and Other Amounts Have Broad Application [CC]
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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
Sponsors
Product Code
TX2102W01OLC
Duration
90
Publication Date
2/11/2021 12:00:00 AM
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