Description
Gain insights into how Section 382 specifically limits a corporation’s ability to offset taxable income with NOLs following a change in ownership.A corporation’s ability to offset future federal income tax income with net operation losses or credits can be challenging as there are several tax rules designed to limit the availability of the NOLs. In particular, Section 382 limits a corporation’s ability to offset taxable income with its NOLs after a change in ownership. Our panel of nationally recognized experts will provide a practical overview of the Section 382 rules while highlighting current topics. We will also provide an overview of the 382 rules in the context of emerging from a Chapter 11 bankruptcy.
Date: 2024-02-09 Start Time: End Time:
Learning Objectives