Tax Attributes in Consolidated Groups, Including Losses, Loss Limitations & TCJA Changes


David D. Gillman, Telephone & Data Systems, Inc.


  • Bryan P. Collins, Andersen Tax LLP
  • Joseph M. Pari,  Weil, Gotshal & Manges LLP
  • Todd B. Reinstein,  Troutman Pepper Hamilton Sanders LLP
  • James R. Barry,  Mayer Brown LLP

This session will explore technical aspects of tax attributes in consolidated groups, including NOL changes.

Learning Objectives: After this session, participants should be able to: (1) identify consolidated tax attributes, their computation and ordering; (2) understand the impact on other provisions of the Code; (3) understand other consolidated return complexities; and (4) understand how tax attributes were impacted by the TCJA and the CARES Act.

Location: Date: March 25, 2021 Time: 1:45 pm - 3:00 pm