ABA Tax Section Submits Comment Letters

The ABA Tax Section has submitted comment letters on:

• Example 4 of Reg. § 1.367(b)-4(b)(1)(iii)
• Guidance under § 529
• Funding of the Joint Committee on Taxation
• Correction Program for Nonqualified Deferred Compensation Plan Failures under § 409A
• Final Regs under § 337(d) Relating to Conversion Transactions