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Treasurers and CFOs Loathed Proposed Reg 385 Changes. So Is the Final Version Better?



When the IRS and Treasury Department proposed changes to Section 385 of the tax code, corporate treasurers and CFOs went ballistic. Besides discouraging corporate tax inversions, they claimed the proposed changes would make everyday cash management functions like cash pooling nearly impossible.

Now the final 385 regulation is out and due to take effect soon. Is it easier on treasurers and CFOs? And will the Trump administration repeal this Obama-era holdover?

In this edition of AFP Conversations, host Ira Apfel talks to Melissa Cameron and Michael Mou of Deloitte. Cameron, U.S. & Global Treasury Leader, and Mou, Principal at Deloitte Washington National Tax, explain the final rule and what treasury and finance professionals must do to prepare.

Visit to hear more treasury and finance conversations.

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