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.