
The CARES Act’s amendment to the Net Operating Losses rules can provide some additional liquidity and potential tax rate arbitrage in a time of need.

James Enriquez is a partner of Adaptive Tax Planning, LLC. He holds a Master of Science in Personal Financial Planning and a Master of Science in Taxation. He also holds the Enrolled Agent and CERTIFIED FINANCIAL PLANNER designations. He can be reached at [email protected].

November 2nd 2020