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Section 163(j) interest limitation: Beyond the basics

Presented By:
Kurt Piwko Stephen Eckert Ivan Hewines
Date:
January 15, 2019
view on-demand
The complexities in the interest limitation calculation from Section 163(j) leaves businesses questioning what it means to them. View our on-demand webinar to learn details surrounding this regulation, as well as what actions you can take to minimize the limitation.

Meeting in front of laptops about HITRUSTBeginning in 2018, interest expense is generally limited to 30 percent of adjusted taxable income. While seemingly a straightforward limitation, there are many complexities inherent in the calculation, especially for pass-through entities. The Treasury Department and IRS have issued the first round of proposed regulations in an attempt to answer many of the difficult questions raised by this limitation.

This webinar covers the basics of the interest limitation as well as the most significant aspects of the proposed regulations.

Learning objectives

At the conclusion of this session, participants will be able to:

  • Understand how the limitation applies to C corporations, S corporations, and partnerships, as well as the unique rules that apply to real estate businesses and motor vehicle dealers.   
  • Understand the practical issues with the limitation.   
  • Understand actions to take to minimize the impact.

Moderator

  • Kurt Piwko, partner, Plante Moran National Tax Office

Presenters

  • Stephen Eckert, manager, Plante Moran National Tax Office
  • Ivan Hewines, senior manager, Plante Moran National Tax Office
  • Kelly Briggs, manager, Plante Moran National Tax Office

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