Mr. Limerick is Managing Director for the Global information Reporting Group at PricewaterhouseCoopers in New York, NY. He is a tax attorney specializing in tax withholding and information reporting with over 25 years of experience in the public and private sectors. He has assisted banking, capital markets and asset managers with FATCA, Chapter 3 (withholding and reporting for payments to non-U.S. persons) and Chapter 61 (withholding and reporting for payments to U.S. persons). He is a co-author of Tax Management Portfolio 6565, FATCA – Information Reporting and Withholding Under Chapter 4, a former member and past chair of the Securities Industry and Financial Markets Association (SIFMA) Tax Compliance Committee, a former member of IRPAC (Information Reporting Program Advisory Committee)and a member of the New York, New Jersey and Florida Bar Associations. Mr. Limerick has a BA in Mathematics from the State University of New York at Binghamton, a JD from Nova Southeastern University School of Law and an LLM from the University of Florida School of Law.
Education:
LL.M. (Taxation), University of Florida Levin College of Law
J.D., Nova Southeastern University School of Law
B.A., State University of New York at Binghamton
Tax Management Portfolios™
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Payments Directed Outside the United States — Withholding and Reporting (Portfolio 6560)
This Portfolio addresses the withholding of U.S. federal income tax under §§1441-1443 of the Internal Revenue Code from payments of certain U.S. source income made to foreign persons.
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FATCA — Information Reporting and Withholding Under Chapter 4 (Portfolio 6565)
This Portfolio discusses the reporting and withholding requirements of chapter 4 (§1471–§1474) of the Internal Revenue Code.