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The Association of Corporate Counsel (ACC) is the world's largest organization serving the professional and business interests of attorneys who practice in the legal departments of corporations, associations, nonprofits and other private-sector organizations around the globe.

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This session presented an overview of the tax law and regulations as they relate to the deductibility of fines, penalties, and punitive damages. There was also a discussion of the current trends in settlement language with governmental institutions and strategies to obtain the optimal tax outcome for the company. And what are the economic implications of a settlement being deductible as compared to a settlement that is not deductible? We addressed that, too!

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