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Webinar: Lessons Learned: Select Tax Accounting Considerations in a Post-TCJA World

Webinar: Lessons Learned: Select Tax Accounting Considerations in a Post-TCJA World

Raymond Wynman
Managing Director
Jim Swanick
Managing Director
Webinar Date:

    As the Tax Cuts and Jobs Act of 2017 (TCJA) approaches its second birthday, manufacturers are getting a clearer view about what it means to operate in a post-TCJA environment. Treasury has issued final and proposed regulations on almost all significant aspects of the U.S. international tax regime. This presents both challenges and opportunities for the manufacturing sector.

    During this live webinar hosted by MAPI, GTM's tax specialists, Jim Swanick and Raymond Wynman will cover practical approaches to addressing the following:

    • §163(j) Interest Limitation, including:
      • Overview of the New Rules and Computational Fundamentals
      • Status of Regulations
      • Valuation Allowances under ASC 740 on Disallowed Interest Carryforwards
    • Changes to Expense Allocation and Apportionment Under the New Foreign Tax Credit (FTC) Regime, including:
      • Overview of the New Rules and Computational Fundamentals
      • Modified Rules for the Treatment of Income and Asset Exemptions
      • Status of Regulations
      • Valuation Allowances on FTC Carryforwards
    • Impacts on the Indefinite Reinvestment Assertion under ASC 740-30 (formerly APB 23), including:
      • Changes in the Assertion Resulting from the TCJA
      • Considerations when Earnings are Not Permanently Reinvested
      • Updated Computational Fundamentals
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