Partner Jill Darrow will participate in a panel discussion on "Installment Sales: Interesting and Unresolved Issues" at 3:30 p.m. on Friday, February 17. The panel will review installment sale issues, including earnouts, significant modifications of an installment note under section 453 and Reg. section 1.1001-3, reacquisitions under section 1038 and consequences to a distributee partner after the distribution of an installment note from a partnership.