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Navigating interest expense limitations under IRC Section 163(j)
July 17, 2024 @ 1:00 pm – 2:00 pm EDT
Free
1 CPE credit
The Internal Revenue Code (IRC) Section 163(j) was enacted as part of the 2017 Tax Cuts and Jobs Act and provides a general limitation on the deductibility of interest expense. We’ll discuss:
- Relevant market forces driving increased interest expense limitations
- Elements that can affect the calculation of the IRC Section 163(j) interest expense limitation
- Planning for IRC Section 163(j), including tax elections, capital structure considerations, and review of business operations
- State tax considerations and planning for domestic group interest expense limitations
