Jill Darrow, a partner in the Transactional Tax Planning practice, will participate in the "Leasing Transactions Before, During and After COVID" panel discussion at 1:00 p.m. (CT) on Friday, June 4. Panelists will review the rules for timing of rental income and deductions, bad debt deductions and cancellation of income issues raised by lease modifications, including rent abatement and deferral, and lease terminations commonly faced during the COVID-19 pandemic, as well as the general rules for determining true lease status, timing of rental income and deductions under and outside section 467, and the treatment of tenant improvement allowances, other lease inducements and purchase options.

Learn more about the 37th Annual Texas Federal Tax Institute.