When Section 469 met Section 1411: The Not-So Romantic Comedy

Date: Wednesday, November 12, 2014
Time: 7:30am - 9:00am
Location: Peppermill
Speaker: David H. Kirk

David is an Executive Director in the National Tax Department of Ernst & Young LLP in Washington, DC.  Throughout his career, David has focused primarily on the taxation of individuals, trusts, S corporations, and partnerships. 

Prior to joining Ernst & Young LLP in March 2014, David was an attorney in the Passthroughs and Special Industries division of the Office of Chief Counsel, Internal Revenue Service. Within Chief Counsel, David specialized in Federal income taxation of Estates & Trusts, S Corporations, and Partnerships (Subchapters J, K, and S of the Internal Revenue Code), and certain other tax matters of general applicability to individuals and estates & trusts. Most notably, David was the principal author of the income tax regulations under Section 1411 of the Internal Revenue Code (Net Investment Income Tax) and Revenue Procedure 2013-30 (Unified Late S Corporation Elections). David is the author of forthcoming Bloomberg-BNA Tax Management Portfolio on the Section 1411 tax expected to be published in 2015.

Before joining Chief Counsel, David was an associate in the tax practice of Arnold & Porter LLP in Washington, DC. Prior to joining Arnold & Porter LLP, David spent eight years in the Private Client Advisors group of Deloitte Tax LLP.

David earned a Bachelor of Science in Accounting from Syracuse University and a J.D. from University of Pittsburgh. He also earned a LL.M. in Taxation from Georgetown University Law Center, and has served as an adjunct professor in the same program since 2009.   David is a Certified Financial Planner, Certified Public Accountant in the District of Columbia and a member of the Bar in the District of Columbia and Pennsylvania.

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