<p>This course will be an overview of:</p> <ul> <li>The history and underpinnings of Section 382</li> <li>What constitutes an ownership change and the key variables for determining when one occurs</li> <li>The base Section 382 limitation and the main adjustments to that base limitation</li> <li>Net unrealized built-in gains and losses and recognized built-in gains and losses</li> <li>Other areas of the tax code that limit the use of tax attributes</li> </ul>