April 7, 2023


2.4 Total CPE Credits


Taxation of Judgements and Settlements

  • Instructor

    Allison McLeod

Learning Objectives

  • Obtain a working knowledge of the IRC, Treasury Regulations and case law governing the taxation of litigation payments.
  • Be able to differentiate between the different types of damage payments and whether they are taxable to the recipient or deductible by the payor.
  • Be able to draft pleadings and agreements to order to allocate the payments among the different categories of damages.
  • Have an ability to advise clients on the most advantageous manner of categorizing settlement payments. 

Major Topics

  • Types of damages or remedies that can be awarded or agreed upon pursuant to litigation.
  • Review of the Internal Revenue Code and regulations governing the taxation of various types of litigation payments.
  • Suggestions for drafting pleadings or settlement agreements.

CPE Credits Available

Total CPE

Things to Know About This Course

Course Level

  • Basic



Advanced Preparation


Intended Audience

This course is suitable for Corporate tax and finance executives, directors, managers and staff, CPAs, CAs Enrolled Agents, accountants, attorneys and business/financial advisors who work with and advise businesses that have tax implications.  All in-house and public practice tax professionals will benefit from this timely and insightful seminar. 



Register For This Event

  • ASCPA Member

    $ 79 79
  • ASCPA Non-Member

    $ 109 109
    Your Price

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