Date & Time
Wednesday, November 5, 2025, 5:00 PM - 6:00 PM
Name
Roundtable C - Mark to Market / Capital Loss Planning
Description

This session will discuss issues related to built-in losses on held-to-maturity and available-for-sale securities, with a particular focus on non-bank subsidiaries. The panel will discuss the implications under section 582, pathways to achieving ordinary character under section 475, and potential pitfalls related to captive REITs.

Patrick Egan John Taylor
Speakers
Patrick Egan, Director, Tax Planning - New York Community Bancorp
John Taylor, Tax Partner, Banking & Capital Markets - EY
Location Name
Location: Cape Cod Hall