CARES Act: Tax Considerations for Business and Individuals

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Wednesday, April 22, 2020
02:00 PM - 02:30 PM Eastern Daylight Time
01:00 PM - 01:30 PM Central Daylight Time
11:00 AM - 11:30 AM Pacific Daylight Time

The Coronavirus Aid, Relief, and Economic Security Act (CARES Act) provides a $2 trillion economic stimulus and contains many major tax changes to help businesses and individuals. This webinar will discuss major modifications to net operating losses (NOLs), technical corrections of the Tax Cuts and Jobs Act (TCJA), and changes on business interest deductions (Section 163 (j)).

We will also discuss the interplay between these new provisions and certain international tax provisions that were introduced under the TCJA, including the repatriation tax under Section 965, the global intangible low-taxed income (GILTI) rules under Section 951A, and base erosion and anti-abuse tax (BEAT) rules under Section 59A.

CLE credit: CLE credit is currently pending approval.