The Nuts and Bolts of Section 382

Presented by Todd Reinstein, Tax Partner, Pepper Hamilton LLP

This presentation will provide practical insights into Section 382 regarding:

  1. Ownership Change Determinations – what counts as equity; value fluctuations; poison pills; who qualifies as a 5% shareholder; coordinated acquisitions and the segregation rules.
  2. Section 382 Limitation – calculations of limitation value and adjustments to value.
  3. NUBIGs and NUBILs – how to calculate them and what impact they have.

Due to the complexity of the subject matter, this course is at the Intermediate level. This course is an IRC Sec. 382 primer that requires some practical knowledge before attending.

This course qualifies for 1.0 hour of CPE in the Corporate Income Taxation field of study and will be delivered in a live group method on December 1, 2015, from 6:30 to 7:50 pm.

This course is designed to comply with Colorado State Board of Accountancy and NASBA standards. Participants are encouraged to confirm eligibility compliance with their jurisdiction. Questions, concerns, and complaints may be submitted to

To register to attend, click here. This program is free for FTL members and their guests / $35 for non-FTL members.