Partner Kristen Garry (Washington, D.C.-Tax) participated in a virtual panel entitled “Final Regulations Under Section 163(j)” at PLI ’s “Taxation of Financial Products and Transactions 2021 Seminar” on January 11, 2021. Kristen shared insights about Section 163(j) of the Internal Revenue Code with respect to the definition of interest, including the anti-avoidance rule, the application of Section 163(j) to partnerships and CFCs and effective date issues.