Focus Of The Hearing
The hearing will focus on the Ways and Means small business discussion draft released on March 12, 2013.  For purposes of this hearing, the Subcommittee is interested in comments and analysis relating to the basic architecture of the draft proposals including, in particular, the implications of the changes to the cash accounting rules, the questions that must be answered in designing a workable unified pass-through regime, and the real-world ramifications of the incremental proposals to modify the rules governing S corporations and partnerships.

Witness List

Mr. Roger Harris
President, Padgett Business Services
Testimony
(Truth in Testimony)

Mr. Willard Taylor
Former Partner, Sullivan & Cromwell
Testimony
(Truth in Testimony)

Mr. Blake Rubin
Partner, McDermott Will & Emery
Testimony
(Truth in Testimony)

Mr. Thomas Nichols,
Meissner Tierney Fisher & Nichols
Testimony
(Truth in Testimony)

Transcript