On February 10 – 11, 2023, Davis Polk partners Corey Goodman, Kara Mungovan and Patrick Sigmon will be among the speakers at the American Bar Association Tax Section’s 2023 Midyear Tax Meeting.

Corey and Kara will participate in a two-part series exploring the corporate alternative minimum tax (CAMT) enacted as part of the Inflation Reduction Act, Corey as a panelist for Part 1 and Kara as the moderator for Part 2. Each part of the series will cover technical and policy issues, as well as recent guidance and other important developments. Topics to be covered include scope determination, liability determination, and specific issues relating to tax-free reorganizations, affiliate transactions and deconsolidation transactions.

Patrick will speak on the “Basis Adjustments in Intercompany Transactions” panel, which will analyze the IRS’s position articulated in ILM 202240017 as well as the tax consequences of intercompany transfers of partnership interests.

For more information, please visit the event website.