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General Section 382 Limitation Rules

 

Learn about limitation and special ownership rules.

Once an ownership change occurs, net operating loss carryovers may be limited under either a general set of rules or a special bankruptcy set of rules. Under the general rule, Section 382 does not impair a NOL carryover itself, but restricts the amount of income which may be offset by pre-change NOL carryovers. This white paper discusses these general limitation and bankruptcy rules, respectively.

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General Section 382 Limitation Rules

Agenda

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General Section 382 Limitation Rules

Faculty

Dale Baringer

Dale Baringer

THE BARINGER LAW FIRM II, L.L.C.

  • Has over 38 years of experience in the practice of law
  • He is certified by the Louisiana State Bar Association as a specialist in the field of taxation
  • Areas of emphasis in practice are in the fields of tax law (planning, business transactions, dispute resolution and tax litigation), securities law, bankruptcy law (with emphasis on representation of creditors, creditor committees, trustees and Chapter 11 work), corporate law, commercial and business litigation, corporate takeovers, business organizations, personal injury law, professional malpractice, mergers and acquisitions, employment law, ERISA litigation, life/accident and health insurance law, wills, trusts, estate planning, successions and estate administration
  • Has trial experience in all federal district courts in Louisiana, many of the Louisiana state district courts, and the U.S. Tax Court
  • Serves as owner and manager of Nationwide 1031 Exchange Professionals, L.L.C. and Nationwide E.A.T., L.L.C., which provide services as a like-kind exchange intermediary and exchange accommodation title holder, respectively, for IRC §1031 like-kind exchange transactions
  • Frequent presenter of seminar programs in the fields of taxation, bankruptcy, business organizations, trial practice, ethics and professionalism
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General Section 382 Limitation Rules

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