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International Fiscal Association (New England Region) Breakfast Roundtable

June 15, 2006

Lewis Greenwald, a Partner in Sullivan & Worcester's Tax Department, led a discussion of Section 7874 of the Tax Code, which was enacted as part of the American Jobs Creation Act of 2004 to discourage corporate inversions, or expatriation transactions. Mr. Greenwald covered some of the less obvious, potential traps included in Section 7874.

The International Fiscal Association is the leading worldwide organization dealing with matters of international taxation. Its primary objective is the study and analysis of the tax law as it affects international commerce and transactions.