Webcast overview
As the 2026 calendar year-end approaches, now is the time to assess the transactions your company completed during the year and their impact on the 2026 tax provision and related compliance requirements. Early planning can also help you prepare for what 2027 may bring.
Join professionals from KPMG’s M&A Tax and State and Local Tax practices as they discuss:
- Distributions — determining the portion of a distribution treated as a dividend, return of capital, or capital gain for U.S. federal and state income tax purposes.
- Limitations on using tax attributes — the Ownership Change rules under Section 382 and the rules under Section 384, which limit the use of preacquisition losses to offset built-in gains.
- Stock dispositions — common tax considerations that arise in the context of a stock disposition, as well as the more complex rules that may require further analysis when calculating stock basis.
Proactive loss planning considerations in buy-side deals.
This webcast would be of significant interest to corporate tax professionals, tax directors and provision managers, Chief Tax Officers, CFOs, M&A Tax teams, State and Local Tax (SALT) specialists, and other business professionals responsible for year-end tax planning and compliance.
