Wayne R. Strasbaugh


Mr. Strasbaugh will speak on a panel of seasoned tax attorneys discussing Sect. 108 compliance in this CLE/CPE webinar/teleconference. The panel will provide tax advisers and compliance professionals with an in-depth briefing on Sect. 108 and the most recent and highly relevant regulatory changes, guidance, and rulings affecting COD income.

Panelists will explore these and other important topics:

  • How Sect. 108 generally affects C corporations, partnerships, LLCs, and S corporations
  • The aspects of Sect. 108(i) and Rev. Proc. 2009-37 that continue to demand taxpayers' attention
  • The ramifications of the temporary regs on accelerating deferred COD income and OID deductions, and calculating earnings and profits under Sect. 108(i) election
  • The IRS guidance documents and rulings in the area of Sect. 108 that require particular attention

Click here for a detailed program description.

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